Two Procedures, One System
T1 and T2 are both transit declarations submitted through the New Computerised Transit System (NCTS). They keep duties and import VAT suspended while goods move across customs territories. The difference is what the goods are in the eyes of customs.
T1 — Non-Union Goods Under Transit
A T1 declaration covers goods that are not in free circulation in the EU. Typically:
- Goods imported from outside the EU that have not yet been cleared (e.g. from China, the US, Türkiye)
- Goods returning to the EU after being processed under inward processing
- Goods leaving an EU free zone or warehouse to move under customs control
T1 is the default for most movements between the UK and the EU after Brexit, because UK-origin goods are now non-Union goods from the EU's point of view.
T2 — Union Goods Through Third Territory
A T2 declaration covers Union goods (goods already in free circulation in the EU) that:
- Leave the EU customs territory
- Cross a third territory (such as Switzerland, Türkiye, or the UK)
- Re-enter the EU
T2 preserves the customs status of those goods so that they are not treated as a new import on re-entry. Without T2, you would have to clear and pay import VAT and duty again every time goods returned to the EU.
A common example: a German manufacturer ships a machine via the UK to Ireland. The machine never lost its Union status, so it travels under T2.
How Customs Tells Them Apart
In NCTS, the declaration type is set at the very start. The chosen type determines the rules that apply throughout the movement — including which guarantee covers it, what proofs of status are needed, and what happens at the office of destination.
There is also T2L / T2LF (proof of customs status documents) — but these are not transit declarations. They simply prove that goods are Union goods when transit is not used.
Picking the Right One
If your goods are coming from outside the EU and have not yet been cleared — T1. If your goods are EU goods passing through a non-EU country and returning to the EU — T2. If you're unsure, ask. Picking the wrong procedure can mean blocked movements, double VAT or guarantee charges. We classify and submit both, every working day.