Guides / T1 vs T2 · Updated 19 October 2026

T1 vs T2: the difference between transit documents

A T1 and a T2 are not different forms but two customs statuses declared on a transit movement: T1 for non-Union goods, T2 for Union goods. For goods starting in Great Britain the answer is almost always T1. Here is why, and where T2 still turns up on UK–EU routes.

What is a T1?

A T1 is not a separate form. It is the customs status you declare for the goods on a transit declaration in the New Computerised Transit System (NCTS). HMRC's Transit Manual Supplement puts it simply: within the Common Transit Convention (CTC), goods are either non-Union goods (T1) or Union goods (T2). When people talk about a "T1 document", they usually mean a transit movement opened with T1 status, which lets goods travel under duty suspense to an office of destination where the next customs formality happens.

The European Commission describes the same split from the EU side. External transit (T1) generally applies to non-Union goods and lets them move within the EU customs territory with duties and other charges suspended. Internal transit (T2) generally applies to Union goods and lets an operator temporarily leave and re-enter the EU customs territory while keeping the goods' Union status.

The difference between a T1 and T2 document

The difference is the customs status of the goods, not the paperwork. Both are declared in NCTS, both need a guarantee reference and both end at an office of destination or an authorised consignee. What changes is the answer to one question: are these goods Union goods or not?

Why goods from Great Britain are almost always T1

HMRC states that movements of goods starting in Great Britain will almost always have T1 status. Its guidance defines T1, or non-Union, goods as goods made outside the EU and Northern Ireland, and lists among them goods made in Great Britain, goods with UK duties paid, and goods from CTC countries outside the EU or the rest of the world. Goods that are already under duty suspense before they enter transit, for example in a customs warehouse, also take T1 status.

This surprises some exporters. A pallet of British-made goods that is fully duty paid in the UK is still non-Union goods for EU purposes, so when it is sent to the EU or another CTC country under transit, its status is declared as T1. That is the normal situation behind most T1 transit movements from the UK to the EU.

When a T2 appears on UK–EU routes

T2 is the exception on British routes, but it does come up:

• EU goods passing through Great Britain. Where goods from an EU member state are transhipped in the UK and sent on to another member state, HMRC says UK customs officers may be asked to confirm that the goods have kept their Union (T2) status, by authenticating a T2 transit declaration in NCTS or a T2L proof of Union status.
• Northern Ireland. EU free-circulation goods moving within Northern Ireland qualify as T2 goods. HMRC warns that if such goods are moved into Great Britain as domestic goods, they no longer qualify for T2 status.
• Fish caught by EU vessels. HMRC's guidance describes using a T2 transit declaration to move such catches landed in a GB port across the UK to an EU destination.

For UK duty-paid goods sent under transit from one part of the UK to another, for example from Great Britain through Ireland to Northern Ireland, HMRC asks for TGB to be shown in the additional information on the transit declaration to indicate UK domestic status.

T2L is not a transit declaration

A T2L is a proof of Union status declaration, which HMRC treats separately from a T2 transit declaration in NCTS: it evidences the goods' status rather than opening a transit movement. HMRC notes that a T2L or T2LF can be used only once, when first presented, and that new proof is needed for any remaining goods if it covered only part of the consignment.

Where T1 and T2 movements can go

Gov.uk lists the members of the Common Transit Convention: the UK, the EU (including EU special territories where customs rules apply), Georgia, Iceland, Liechtenstein, Moldova, Montenegro, Norway, North Macedonia, Serbia, Switzerland, Turkey and Ukraine. Transit can be used by air, rail, road or sea. For road journeys to countries outside the CTC, HMRC points to the TIR system instead.

How a T1 movement from Great Britain runs

1. Export declaration first. In most cases you must make a UK export declaration before the transit declaration, and include its reference in the transit declaration.
2. Work out the status. For goods starting in Great Britain, almost always T1.
3. Lodge the transit declaration in NCTS. You need your EORI number, the goods' status, a local reference number of fewer than 22 characters, your guarantee reference and an estimated journey time of no more than 14 days. You must include an office of transit for each customs area the goods enter.
4. Hand over to the haulier. From an office of departure, the haulier gets the local reference number and the export references. From authorised consignor premises, you print the transit accompanying document and give it to the haulier.
5. End the movement. The goods are presented at the office of transit and then taken to an office of destination or an authorised consignee. Check in NCTS that the movement has ended and the guarantee has been released.

If the goods have not been delivered to customs at their destination, HMRC says it will contact you within 7 days of the date they should have arrived. Open movements tie up your transit guarantee, so keep the receipt from the destination office.

Quick checks before you choose the status

• Where did the goods start: Great Britain, Northern Ireland or an EU member state?
• Were they released for free circulation in the EU, and have they stayed under customs control since?
• Are they under duty suspense, for example in temporary storage or a customs warehouse?
• Do you need a transit movement at all, or only proof of Union status (T2L)?
• Is the destination a CTC country, or will the haulier need TIR?

For a second explanation of the two statuses with UK–EU examples, see T1 and T2 transit declarations compared. Our glossary entry on T1 covers the basic terms.

Related guides

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

• T1 transit guarantees and NCTS office codes: how they're worked out

• Transit guarantees and NCTS explained

Sources

• Transit Manual Supplement, 2: Status of goods (GOV.UK)
• Preparing to move your goods out of Great Britain using transit (GOV.UK)
• Moving goods out of Great Britain using transit: step by step (GOV.UK)
• Check if you can use transit to move goods to the EU and CTC countries (GOV.UK)
• Customs transit quick info (European Commission)

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