What's the difference between T1 and T2 transit?

T1 covers non-Union goods moving without duty being paid at each border; T2 covers goods that already have EU customs status passing through a non-EU country without losing that status.

Do I need a financial guarantee for a transit movement?

In most cases yes. It covers the duty liability that would apply if the goods didn't arrive at their declared destination as expected.

How does transit work differently at UK border crossings?

At GVMS-enabled crossings, Office of Transit formalities are completed electronically via the Goods Movement Reference; at non-GVMS crossings, the MRN needs to be presented as a barcode and a paper TAD is recommended as a fallback.

What happens if the NCTS system is down?

Since January 2025, the old SAD/C88 fallback was withdrawn - GVMS now refers to the updated Transit Manual Fallback procedure instead.

Can transit formalities be simplified?

Yes, businesses with authorised consignor or consignee status can depart or receive transit goods under simplified procedures, avoiding some formalities at the Office of Departure or Destination.

T1 Transit & Certification

T1 / Transit & Certification - Moving Goods Under Customs Transit

T1 transit exists so goods can cross multiple borders without paying import duty and VAT at every single one - the liability is suspended until the shipment reaches its final customs destination. Cargo Logistic Solutions manages T1 and T2 transit declarations through NCTS, including the specific electronic requirements that now apply at UK border crossings.

What T1 / T2 Transit Actually Means

T1 covers non-Union goods moving through customs territory without duty and VAT being paid at each border - duty is suspended until the goods reach their final declared destination. T2 covers the opposite case: goods that already have EU (Union) customs status but need to pass through a non-EU country, such as Switzerland, without losing that status. Both procedures require a transit declaration through NCTS (New Computerised Transit System) and, in most cases, a financial guarantee covering the potential duty liability if something goes wrong in transit.

This is distinct from the declarations covered on our Export and Import Customs Clearance pages - transit defers the final declaration until the goods actually arrive, rather than declaring them for immediate export or import.

How Transit Actually Works in 2026

NCTS5 final state rules are now standard. Since 21 January 2025, all Common Transit Convention (CTC) member countries - the EU plus the UK, Switzerland, Norway, and others - operate under NCTS5 final rules, including mandatory 6-digit HS codes for every goods item on the declaration.
The Movement Reference Number (MRN) is central. Every transit movement gets an MRN, which needs to be presented - electronically where possible - at each Office of Transit and the final Office of Destination.
UK GVMS integration is specific. At UK border crossings using the Goods Vehicle Movement Service (GVMS), Office of Transit formalities are completed electronically when the transit MRN is included in the Goods Movement Reference (GMR). At non-GVMS crossing points, the MRN needs to be presented as a barcode, and we recommend carrying a paper Transit Accompanying Document (TAD) as a practical fallback.
Fallback procedures have changed. The old SAD/C88 paper fallback for system downtime was withdrawn in January 2025 - GVMS now refers to the updated Transit Manual Fallback procedure instead, which drivers and hauliers need to be aligned with.
A guarantee is usually required. Most transit movements need a financial guarantee covering the duty that would be due if the goods didn't arrive as declared - authorised consignors and consignees can use simplified procedures that reduce friction at departure and arrival points.

What Affects T1/T2 Transit Cost and Timing

Guarantee requirements - the level of financial guarantee needed depends on the goods and their potential duty liability.
Number of borders crossed - more Office of Transit stops mean more points where the MRN needs to be presented and verified.
GVMS vs non-GVMS crossing points - non-GVMS crossings require paper TAD handling, which can add friction compared to fully electronic GVMS locations.
Authorised consignor/consignee status - businesses with this status can depart or receive goods under transit with simplified formalities, reducing delay.
System downtime and fallback procedures - reliance on the updated Transit Manual Fallback process during NCTS outages can affect timing if not planned for in advance.
Documentation accuracy - errors in HS codes or declaration details are a common cause of hold-ups at an Office of Transit.

Why Choose Cargo Logistic Solutions for T1/T2 Transit

We manage NCTS declarations under the current final-state rules, including the specific GVMS integration that applies at UK crossings - which is different from how transit is handled at purely EU-internal borders. Every transit movement is tracked from Office of Departure to Office of Destination, with the guarantee and MRN documentation in place before the vehicle departs. With offices in Poland, Spain, Germany and the UK, we handle transit across the full CTC network, not just EU-internal routes. T1/T2 transit sits alongside our full range of customs services.

Moving goods under customs transit? Get a quote - we'll confirm whether T1 or T2 applies, arrange the guarantee, and manage the NCTS declaration before your shipment departs.