T1 Transit UK 2026 – When Required and How Much It Costs

What is T1 Transit – the Common Transit procedure

T1 Transit (also known as External Common Transit) is a customs procedure that allows non-Union goods to be moved through the European Union, the United Kingdom and EFTA countries without paying duty, VAT and excise duty in every transit country. Public-law charges are only levied in the destination country — where the goods are actually released for free circulation.

The T1 procedure is based on the Convention on a Common Transit Procedure of 1987, to which the EU, EFTA and — since 2021, after Brexit — the United Kingdom, Turkey, Serbia, North Macedonia and Ukraine are parties. This means that a single T1 document issued at Felixstowe or Dover accompanies a lorry all the way to Warsaw, Poznań or Wrocław without intermediate customs clearances.

Transit takes place in the electronic NCTS (New Computerised Transit System), to which all customs offices of the convention signatories are connected. In practice, the customs broker submits a transit declaration online, the system assigns a registration number (MRN), and the driver receives a printed Transit Accompanying Document (TAD) that travels with the goods to the destination office.

T1 vs T2 – the difference in one sentence

This is the most frequently confused concept in customs practice:

• T1 — non-Union goods (status "non-Union goods"). Goods from China in a container at Felixstowe, goods from the USA at Heathrow, goods suspended under a customs procedure in the UK without being released into circulation in the EU.
• T2 — Union goods (status "Union goods") that leave the EU, pass through a third territory (e.g. Switzerland, UK, Norway) and return to the EU. T2 protects the customs status of the goods so that, on re-entry into the EU, they are not treated as an import.

In practice, after Brexit 99% of transits between the UK and Poland are T1, because the UK is no longer part of the EU customs union and any goods moved from the UK to the EU by definition require a transit declaration (unless they have already been cleared as an import).

When is T1 required in the UK?

T1 Transit becomes mandatory in several typical scenarios:

1. Goods from third countries arrive in the UK and continue to the EU

The classic case: a container from China, India or the USA arrives at Felixstowe, Southampton or London. Instead of clearing it in the UK (which would involve paying UK duty and VAT), the importer decides to continue transporting it to Poland or Germany. A T1 is then issued at the office of departure in the UK, which "escorts" the goods to the destination office in the EU — and import clearance only takes place there.

2. Export from the UK to a third country through the EU

If a British company exports goods to, say, Turkey, Serbia or Ukraine, and the transport goes through Poland or Germany, T1 maintains the "under transit procedure" status for the entire journey. Without T1 the goods would have to be cleared at every border.

3. Goods in the UK do not have free circulation status (non-UK origin, without UK free circulation)

When goods are held in a customs warehouse in the UK, under inward processing, or in a free zone — they do not have "free circulation" status in the UK. Any movement of those goods outside the warehouse requires T1, because formally the goods have not "entered" the UK economy.

4. Transport of goods through several EU countries and the UK

Typical scenario: goods travel from Italy to Ireland through France, the English Channel, the UK and a ferry to Dublin (the so-called landbridge). After Brexit such transit requires either T1 (for non-Union goods) or T2 (for Union goods passing through the UK as a third country).

5. Scenarios where T1 is NOT required

• Goods have already been cleared in the UK as imports (they are in "free circulation") and are travelling as a standard UK export to the EU — in that case only an export declaration on the UK side and an import declaration on the EU side are needed.
• Transport within the EU (from Poland to Germany, from France to Spain) — this is free movement within the customs union, with no transit.
• Transport within the UK (between England and Scotland or Wales) — this is the domestic market.

Who issues T1 – the role of the guarantor and customs broker

T1 can be issued by any principal holding an EORI number and an approved transit guarantee in NCTS. In practice there are two models:

Model A: The company holds its own Comprehensive Guarantee (CGU)

Large freight forwarders and logistics companies obtain a Comprehensive Guarantee (CGU) from HMRC, which covers all transits up to a specified financial limit. This requires meeting financial conditions (stable condition, customs compliance history) and lodging a bank security. Benefit: your own guarantee eliminates the agent's guarantee fee (£225+ per operation).

Model B: Using the customs broker's guarantee

Companies that issue T1 occasionally (a few to a dozen times a year) commission the procedure to a customs broker that holds its own CGU. The customs broker then acts as the principal in the declaration, providing its own security. This is the standard model of cooperation for Polish exporters. At Easy Clearance we issue T1 under our own guarantee without the client needing to set up their own security.

Documents required for T1 – LRN, MRN, guarantee, CMR

Issuing T1 requires gathering the following set of documents and identifiers:

Additionally — if transit starts in the UK — a GMR (Goods Movement Reference) number in the GVMS (Goods Vehicle Movement Service) system is also required, which links all customs documents for a given vehicle movement across the UK border.

T1 Transit UK cost – 2026 price guide

The cost of T1 Transit consists of two elements: the customs broker service fee and the transit guarantee. Public-law charges (duty, VAT) only arise in the destination country when goods are released for free circulation.

A typical, complete T1 operation on the UK → Poland route costs from £540 to £600 (T1 + guarantee + GMR + ENS). By comparison, setting up your own general guarantee with HMRC is a 2–4 month process requiring a bank security of at least £10,000, which is why occasional carriers always use the broker's guarantee. See also our full UK-PL customs clearance price guide.

T1 Transit procedure step by step

A full T1 transit operation takes place in three phases: office of departure → transit → office of destination.

Step 1: Preparing the declaration (office of departure)

The customs broker collects documents (invoice, CMR, packing list, HS code), prepares the declaration data in NCTS — goods description, value, weight, customs codes, route, destination office. The system generates an LRN. The declaration is sent to HMRC together with a request to use the transit guarantee (GRN).

Step 2: Acceptance and MRN assignment

HMRC verifies the declaration in the NCTS system (data consistency, guarantee availability, classification). On positive validation the system assigns an MRN — an 18-character code unique to this transit. The broker prints the TAD with the MRN barcode.

Step 3: Release of goods for transit

The driver receives the TAD and drives to the port / terminal / border. On leaving the UK the GVMS system confirms the movement (GMR). The goods are physically "under the transit procedure" — protected by the guarantee, not subject to duty or VAT in the transit country.

Step 4: Transit through intermediate countries

Along the way (e.g. Belgium, Germany) the driver does not need to stop at customs offices — NCTS knows where the goods are. Authorities may stop the lorry for inspection and scan the MRN code from the TAD.

Step 5: Arrival at the office of destination

The driver presents at the customs office in the destination country (e.g. in Poland — a customs branch at the consignee's warehouse or at the border). The office scans the MRN, checks seals, verifies document consistency. If everything is in order, the office sends a "Arrived" message to the UK — the transit has physically reached its destination.

Step 6: T1 discharge – closing the transit

The goods are cleared by the importer (or broker on the Polish side) into free circulation — duty and VAT are charged here (or another customs procedure). The destination office sends a "Destination control results" message to the UK and the T1 is discharged (closed). The guarantee is released.

The entire process from T1 issuance to discharge typically takes 2–7 days, depending on the route. T1 transits from UK to Poland have a maximum time limit of 8 days from the date of issue — after this time the transit is considered "unclosed", which triggers the guarantee.

T1 discharge – why closing is critical

"Discharge" is the technical term for the formal completion of the transit procedure in NCTS. Without discharge the HMRC system treats the goods as "lost in transit", triggering an automatic procedure:

1. Inquiry procedure — HMRC sends a query to the principal (the broker / company) demanding proof that the goods reached their destination.
2. Guarantee activation — if within 9 months the principal does not supply evidence, HMRC will charge duty and VAT on the full value of the goods and collect from the guarantee.
3. Administrative penalty — an additional fine of up to several thousand pounds may be imposed for failure to fulfil transit obligations.

The most common causes of non-discharge: errors at the destination office (forgotten MRN scan), seal discrepancy, late arrival (after the deadline), "off-route" driving without notifying changes, attempts to use transit to evade duty (transit fraud).

What to do when T1 does not close

• Contact the broker immediately — they have access to NCTS and can see the status
• Gather delivery evidence: CMR signed by the consignee, copy of TAD with destination office stamp, photos of seals
• Submit a request for "alternative proof of discharge" with HMRC
• Respond to the inquiry within 28 days of receipt — no response = automatic debt collection

Penalties and risks with T1 – what can go wrong

Beyond non-discharge, typical T1 problems include:

• Customs seal breach — if seals are damaged or broken without the office's consent, the entire consignment requires inspection and reclassification, which may result in a penalty and duty.
• Route change without notification — NCTS requires the driver to follow the declared route. Exceptions (e.g. detours) require notification.
• Incorrect goods classification — if the HS code in the T1 differs from the actual goods, the destination office may hold the consignment for verification.
• Late arrival — after 8 days the transit "expires", triggering the inquiry procedure.
• Value discrepancy — a difference between the value in the T1 and the consignee's invoice may suggest customs fraud.

At Easy Clearance we monitor every T1 issued until discharge and proactively close declarations — see our T1/T2 service description.

Case study: T1 at Easy Clearance

A typical assignment at Easy Clearance works like this: a Polish transport company arrives at a warehouse in Tilbury to collect a container from China that the client wants to clear in Poland (due to advantageous VAT rates and Procedure 42). The driver sends via WhatsApp: CMR, the Chinese seller's invoice, packing list.

Within minutes of receiving the documents:

• We classify the goods under the UK tariff (HS code)
• We issue T1 in NCTS — the system generates an LRN, then an MRN
• We issue the TAD with barcode + GMR number
• We send the complete set of documents to the driver via WhatsApp
• The driver heads towards Dover / Calais / Rotterdam

A few days later, when the lorry reaches the consignee's warehouse in Poland, the Polish broker (or us, in partnership) closes the transit and performs the import clearance using Procedure 42 (if the client has EU VAT registration and evidence of onward intra-EU supply). As a result, VAT is accounted for without an actual cash payment.

Cost of operation: from £200 to £500 for T1 + £225 for guarantee + £25 GMR (*example quote — exact T1 price depends on destination country*). Time saved by the driver compared with setting up their own UK guarantee: approximately 3 months and £10,000 bank security.

FAQ – Frequently asked questions about T1 Transit UK

What is the difference between T1 and T2?

T1 relates to non-Union goods — e.g. goods from China in the UK travelling to Poland. T2 relates to Union goods that pass through a third country (e.g. the UK) and return to the EU, protecting their customs status. After Brexit, 99% of UK-Poland transits are T1.

Does the driver need to carry T1 physically in the cab?

Yes. The TAD (Transit Accompanying Document) printout with the MRN barcode must travel with the load for the entire route. A digital image on a phone is acceptable as a copy, but most customs offices require paper. Without TAD, border authorities treat the load as "uncovered" and may stop the vehicle.

How long is T1 valid?

Standard validity is 8 days from the date of issue (the "release for transit" date). In exceptional cases (long routes, bank holidays, strikes) an extension can be requested, but this requires consent from the office of departure.

Can T1 be issued after the transport has started?

No. T1 must be issued before the transit begins, at the office of departure (most commonly: a port, customs warehouse, terminal). If the lorry has already departed without T1, the only option is to stop at the nearest customs office and attempt a retroactive opening of the procedure — which in practice typically results in a penalty.

Who is liable when T1 does not close – the consignor, carrier or broker?

Formally the principal is liable — i.e. the entity submitting the declaration in NCTS (usually the customs broker). It is the broker whose guarantee HMRC draws on in the event of non-discharge. The broker then has the right of recourse against the client under the contract. This is why choosing a reliable broker who monitors closures is essential.

Can I issue T1 myself without a customs broker?

Theoretically yes — if you have a UK EORI, access to NCTS and an HMRC-approved transit guarantee. In practice, obtaining a CGU (Comprehensive Guarantee) is a 2–4 month process requiring bank security of at least £10,000. For companies carrying out a few transits a year, using the broker's guarantee is by far the more cost-effective option.

Can T1 be used for exports from the UK to the USA or China?

No. T1 only operates within the territory of signatories to the Convention on a Common Transit Procedure (EU, UK, EFTA, Turkey, Serbia, North Macedonia, Ukraine). Exports to the USA, China or Australia require a standard export declaration in the UK and an import declaration in the destination country.

How much does T1 Transit UK cost?

T1 Transit pricing covers TWO customs agencies: the UK agency opening the transit declaration, and the EU destination country agency closing it (e.g. Poland, Germany, Netherlands). Total cost: from £200 to £500 depending on the destination country and shipment complexity. Transit guarantee may be additional (from £225 if using the broker's CGU), plus optionally GMR (£15–£25) and ENS (£15–£30). Prices are indicative — exact quote after documents are submitted.

What the current official guidance means in practice

The T1 Transit procedure and NCTS requirements may change — especially in the context of the Windsor Framework and UK border digitalisation. Always verify current HMRC guidance. The information in this article reflects the legal position as of April 2026.

Official sources

• GOV.UK: Using Transit to move goods — HMRC, 2026
• GOV.UK: NCTS Phase 5 — HMRC, 2026
• European Commission: Customs Transit — 2026
• GOV.UK: Customs Comprehensive Guarantee — HMRC, 2026