Guides / T1 transit UK to EU · Updated 30 September 2026

T1 transit from the UK to the EU: what the broker does

A T1 transit declaration lets goods travel from Great Britain into the EU with duties suspended until they reach a customs office at destination. Here is what the declaration does, who carries the responsibility, and how to avoid an open movement.

This guide is also available in Polish.

What a transit declaration actually does

Transit is a customs procedure that lets goods move between the UK, the EU and the other Common Transit Convention countries while customs duties and other charges are held in suspense. Instead of paying at each border, the goods travel "under duty suspense" until the transit movement ends at its destination, where they are then dealt with under the next customs procedure, usually an import declaration.

The Common Transit Convention covers the EU, Georgia, Iceland, Liechtenstein, Moldova, Montenegro, Norway, North Macedonia, Serbia, Switzerland, Turkey and Ukraine, alongside the UK. In everyday trade the declaration is usually called a T1. It is lodged electronically in the New Computerised Transit System (NCTS), which customs use to follow the movement from the office of departure to the office of destination.

When a haulier or trader uses one

For a UK exporter, transit is a practical tool rather than something every shipment needs. HMRC describes the main benefits as moving goods quickly and reducing the number of full import or export declarations you need to complete. Typical situations include:

• a lorry leaving Great Britain for an inland EU country, where the buyer wants the goods cleared at a customs office near them rather than at the port of entry;
• groupage loads with several consignees, each clearing at their own destination;
• goods crossing more than one Common Transit country before reaching the final customs office;
• loads where import formalities cannot realistically be completed at the first EU border.

Whether transit fits a given load depends on the route, the goods and who will clear them on arrival. If you are still deciding whether to handle this yourself or hand it over, our guide on whether you need a customs broker sets out the trade-offs. HMRC also allows you to get someone to deal with customs for you.

Who does what: the holder of the procedure

Every transit movement has a holder of the procedure (often still called the principal). This can be the trader, the haulier or a customs agent acting for them. HMRC's Transit Manual Supplement is clear that the holder is responsible for making sure the goods are produced intact at the office of destination by the prescribed time limit. The same obligation applies to any carrier or recipient who accepts the goods knowing they are moving under transit.

In practice, when a broker acts as holder, the work falls into four parts.

1. The guarantee

Because duties are suspended while the goods travel, an approved guarantee is needed to cover potential debts from customs import duty, import VAT and excise duty. Occasional users (three or fewer movements in 12 months) can use an individual guarantee; more frequent users, and anyone planning to become an authorised consignor, need a customs comprehensive guarantee. A comprehensive guarantee has to cover the potential duties on all movements in transit at any one time. The amount allocated to a movement is credited back to the balance once that movement has been closed properly at destination.

2. The declaration and the MRN

The declaration is submitted through NCTS with details of the goods, the parties, the route and the offices of departure and destination. Once the goods are released for transit, the movement has a movement reference number (MRN), which follows the load all the way to destination.

3. The transit accompanying document

The transit accompanying document (TAD) carries the MRN. According to the Transit Manual Supplement, from 21 January 2025 the driver no longer has to carry a paper copy of the TAD, but must have the MRN, either as the reference itself or as a linear barcode. Many operators still print the TAD as a practical backup.

4. Border formalities in Great Britain

When leaving through a port that uses the Goods Vehicle Movement Service, the haulier also needs a goods movement reference from GVMS, which links the transit movement to the vehicle crossing the border.

The time limit is set by the office of departure

A common myth is that a T1 is simply "valid" for a fixed number of days. That is not how the rules work. The Transit Manual Supplement says customs at the office of departure set a time limit within which the goods must be presented at the office of destination. In setting it, customs take into account the itinerary, current transport and other legislation and, where appropriate, information supplied by the holder of the procedure.

So the deadline for your load is the one set on your movement, not a figure from a price list or a forum post. Check it before the lorry leaves and plan driver hours, ferry bookings and weekend closures around it. Customs may also set a prescribed itinerary; HMRC warns that diverting to a different office can lead to the goods being refused or redirected.

Discharging the movement at destination

The haulier ends the movement by presenting the goods and the MRN at the office of destination, or at the premises of an authorised consignee. Customs record the arrival in NCTS, the movement is closed, and the part of the guarantee tied to it is released.

Good practice for the holder is straightforward:

• check on NCTS that the movement has ended and the guarantee has been released;
• keep the MRN, arrival details and destination paperwork with your commercial records;
• confirm the next step at destination has been arranged, because transit only moves the goods; it does not import them.

What happens with undischarged movements

If the goods are not presented, or the arrival is not recorded, the movement stays open. HMRC's step-by-step guidance says HMRC will contact you within 7 days if the goods have not arrived, and that not ending the movement correctly can lead to fines and additional duties. Under the Transit Manual Supplement, failure to present goods within the time limit starts an enquiry procedure, and the guarantee is only credited back once destination formalities are satisfactorily completed.

The practical lesson: an open movement is the holder's problem, even if someone else in the chain caused the delay. Chase the destination office or the consignee promptly, keep proof of arrival, and respond to any enquiry quickly.

Getting help with a T1

If you move goods from the UK to the EU only occasionally, setting up your own guarantee and NCTS access is rarely worth it, and appointing an agent is the usual route. For a closer look at when a T1 is required and how the process runs on UK to Poland loads, Easy Clearance has published a step-by-step walkthrough.

Related guides

• T1 transit from the UK through France: the short-straits route

• Groupage and consolidated loads: UK–EU customs explained

• Movement Reference Number (MRN): what it is and how hauliers use it

Sources

• Check if you can use transit to move goods to the EU and Common Transit Convention countries (GOV.UK)
• Moving goods out of Great Britain using transit: step by step (GOV.UK)
• Check the amount of guarantee you need for transit movements (GOV.UK)
• Transit Manual Supplement, section 4: Common/Union transit (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.