What is the difference between T1 and T2 transit?

T1, external transit, is generally used for non-Union goods, moving with duties and taxes suspended. T2, internal transit, is generally used for Union goods when they pass through a common transit country outside the EU.

Which countries use common transit?

39: the 27 EU countries, Iceland, Norway, Liechtenstein, Switzerland, Georgia, Moldova, Montenegro, Türkiye, North Macedonia, Serbia, the UK and Ukraine.

What is an MRN in transit?

The Master Reference Number NCTS gives a transit declaration when it is accepted. It identifies that movement from the office of departure to the office of destination.

Term

Customs transit

Customs transit is a customs procedure that lets goods move between two points — across another customs territory or between territories — with duties and taxes suspended until they arrive. In Europe it runs through the New Computerised Transit System (NCTS): T1 for non-Union goods, T2 for Union goods, backed by a guarantee covering the duty at risk.

Also called common transit, Union transit, NCTS, T1 transit, T2 transit, transit declaration, Transit Accompanying DocumentApplies in EU, UKUpdated 14 October 2026

How a movement runs

The holder lodges a transit declaration at the customs office of departure with a guarantee; once NCTS accepts it, the movement gets a Master Reference Number (MRN).
The office of departure sets a time limit for presenting the goods at the office of destination — there is no single fixed number of days.
The goods travel, and the holder must present them intact, with the required information, at the office of destination within that limit.
The office of destination records the arrival in NCTS; the office of departure then writes off the movement and releases the guarantee.

Where it applies

The common transit convention covers 39 countries: the 27 EU states, Iceland, Norway, Liechtenstein and Switzerland, Georgia, Moldova, Montenegro, Türkiye, North Macedonia, Serbia, the UK and Ukraine — the UK since 1 January 2021, Moldova and Montenegro since 1 November 2025. NCTS Phase 5 reached full deployment on 2 December 2024, and in the UK the Transit Accompanying Document has been optional since 28 June 2024. TIR works differently: common transit is one movement through one territory, while a TIR movement is a series of national procedures.

Worked example: the guarantee

Duty and taxes at risk on one truckload: €35,520 (the reference amount) · individual guarantee → €35,520 · comprehensive guarantee reduced to 50% → €17,760 · reduced to 30% → €10,656 · or a guarantee waiver

The Commission's Transit Manual (July 2026) says the guarantee covers the full debt that could arise, at the highest rates for those goods in the country of departure, and that a comprehensive guarantee may be reduced to 50% or 30% of the reference amount, or waived. The truckload is illustrative.

Who is responsible

Article 233 of the Union Customs Code makes the holder of the transit procedure responsible for presenting the goods intact, with the required information, at the customs office of destination within the prescribed time limit, and for providing the guarantee. The carrier or recipient who accepts goods knowing they are under transit takes on duties of its own under the same article.

The mistake people make

Delivering the goods without closing the movement. HMRC's guidance stresses that the goods, and the transit document where one is used, must be presented at the office of destination so NCTS knows they have arrived. Until it does, the office of departure cannot write the movement off and release the guarantee.

FAQ

Customs transit: common questions

What is the difference between T1 and T2 transit?: T1, external transit, is generally used for non-Union goods, moving with duties and taxes suspended. T2, internal transit, is generally used for Union goods when they pass through a common transit country outside the EU.
Which countries use common transit?: 39: the 27 EU countries, Iceland, Norway, Liechtenstein, Switzerland, Georgia, Moldova, Montenegro, Türkiye, North Macedonia, Serbia, the UK and Ukraine.
What is an MRN in transit?: The Master Reference Number NCTS gives a transit declaration when it is accepted. It identifies that movement from the office of departure to the office of destination.