T1 vs T2 Transit Documents: What’s the Difference and Which Do You Need?

If your goods are moving under customs control between the UK and the EU without duty being paid at every border, they are moving under transit. The paperwork that allows this is either a T1 or a T2 declaration, and picking the right one matters: use the wrong document and your load can be stopped, re-examined, or held until the correct paperwork is raised.

What Is a T1 Transit Document?

A T1 is used for goods that have not yet had EU duty and VAT paid on them, or that started outside the EU customs union. It suspends those charges while the goods move under customs supervision to their final destination, where the appropriate import declaration and payment are made. Most goods entering the EU from Great Britain travel on a T1.

What Is a T2 Transit Document?

A T2 is used for goods that already have EU customs status, meaning duty and VAT have already been accounted for somewhere in the EU. It confirms to customs authorities along the route that the goods do not need to be treated as non-EU cargo, so they can move between EU member states, or through a non-EU country such as the UK, without further duty being triggered.

T1 vs T2: The Key Difference

The difference comes down to customs status, not the route the goods take. A T1 says these goods still owe duty and VAT somewhere down the line. A T2 says that liability has already been settled. Get this wrong, and you either pay duty twice or risk a compliance issue when the goods are checked against the wrong declaration type.

Which One Do You Need?

If you are exporting from Great Britain into the EU, or moving goods that originated outside the EU, you will almost always need a T1. If you are moving EU-status goods through a non-EU country, such as routing goods through the UK between two EU member states, a T2 is usually correct. When in doubt, the safest approach is to have your customs status confirmed before the document is raised, not after a vehicle has already been stopped.

Getting Transit Documents Right First Time

We raise T1 and T2 declarations as part of our transit clearance service, checking the customs status of the goods before the document is issued so the right paperwork is in place from the outset. See our Customs Transit page for the full service, or get in touch if you are unsure which applies to your shipment.