What is T1 (Transit Procedure)? [2026]

Author easyclearance.pl team Published 18 February 2026 Updated 4 March 2026 TL;DR Quick definition T1 allows non-EU goods to move across several countries without paying import duty at every border on the route. In practice, the final import clearance is completed only at the office of destination and the movement is covered by a customs guarantee. The critical point is that transit must be correctly opened and then properly discharged at destination. T1 is a transit document used for non-EU goods (for example, goods from China moving from Hamburg to Warsaw, or goods from the UK moving to Italy via France). If you need to open or close transit for a live movement, see our T1/T2 support page. How does it work? 1. The agent opens T1 at the office of departure and provides the required customs guarantee. 2. The goods move under transit without being cleared at each border point. 3. The agent at the office of destination closes T1 by presenting the goods to customs. 4. The guarantee is released. T1 and Brexit This is very common for exports from the UK to Poland. Goods are placed under transit in Dover, travel through France and Germany, and are only cleared in Poland. This avoids border queues in France. Important: T1 must be closed! An unclosed transit is a heavy penalty for the carrier/agent (debt recovery from guarantee). What the current official guidance means in practice For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC. Operational watch-outs Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed. Documents and data to prepare The minimum working pack worth preparing before speaking to customs support or filing a declaration includes: commercial invoice with a complete goods description packing list with quantities, weight and package count HS/CN code and origin information EORI number and the party responsible for the declaration Practical notes for UK-PL operators For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections. Official sources EU Commission (Customs procedures) — European Commission, 2026-03-04 UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04 GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04 Need help with clearance? Our ops team will help with documents and process. Discuss your case Disclaimer: The information on the site is operational and informational in nature and does not constitute legal or tax advice. Need operational support? Send a quick brief and get a clear next-step plan. Request transit T1 support Contact operations team Do you need support with this procedure? Contact our operations team. We respond 24/7. Contact us WhatsApp 24/7