InsightsContact LVTT1 transit explained – when do you need it?
A T1 transit lets goods travel under customs control from one customs office to another without paying duty and VAT along the way. Here is how it works and when it makes sense.
T1 transit is one of the customs terms we explain most often. In short, a T1 is a transit procedure: the goods travel under customs control from one customs office to another, without duty and VAT being paid until they arrive. It sounds technical, but in practice it is the procedure that lets goods be cleared at their destination rather than at the border. Here is what you need to know.
What is a T1 transit?
A T1 is a declaration in the shared electronic transit system (NCTS). It is opened at an office of departure and closed at an office of destination. In between, the goods are under customs control, and any duty and VAT are secured by a guarantee.
The process usually looks like this:
- Declaration. The transit declaration is filed with details of the goods, weight, consignor, consignee and destination.
- Guarantee. Security is provided for the duties and taxes that would be due if the goods disappeared on the way.
- Release. The office of departure releases the shipment, and an MRN and a transit accompanying document are issued to travel with the truck.
- Transport. The goods are taken to the destination within the time limit set by customs – often with customs seals on the truck.
- Closure. The goods are presented at the office of destination, the transit is closed, and the goods can be cleared or placed under a new procedure.
T1 and T2 – what is the difference?
T1 is used for goods without EU status – for example goods from a third country that have not yet been cleared. T2 is used for EU goods that pass through a non-EU country and back again, so they keep their status. In day-to-day work, T1 is the one you meet most.
When do you need a T1 transit?
- Imports cleared inland. Goods arriving in the EU can travel under T1 from the border or port to a customs office closer to the consignee.
- Goods to non-EU countries. For countries in the common transit convention – including Norway, Switzerland, the UK and Türkiye – a T1 can cover the whole journey from departure to clearance in the destination country.
- Goods only passing through. Goods from one third country going on to another can cross the EU without being cleared here.
- Exports from an inland office. In some set-ups the export declaration is combined with a transit to the point where the goods leave the EU.
For countries outside the transit convention, other solutions are used instead, such as TIR.
Common mistakes with T1
- The time limit is missed. The transit must be closed within the set deadline. Otherwise the guarantee may be called on.
- The goods do not match the declaration. The number of packages, weight and description must agree.
- A broken seal. A broken customs seal must be dealt with under the rules and must never be ignored.
- Wrong office of destination. If the delivery point changes, it must be sorted out before the truck leaves.
Customs rules change over time. We always check the specific shipment before a T1 is opened.
How it fits with your other documents
A T1 does not replace the commercial invoice, the CMR consignment note or the final customs clearance. It is the link between them. See which documents usually travel with the goods in our overview of freight documents, and read more about import clearance and the export declaration.
We open the T1 for you
We can file the transit declaration, provide the guarantee and follow the shipment until the transit is closed. Read more on our page about T1 transit. LVT plans transport from Denmark, Sweden, Norway and Finland to 35 markets and back, with one dedicated contact and online tracking – also when the goods move under customs control.
