When you ship goods from the UK to the EU—or through it—without paying VAT or duties right away, you’re likely using the T1 transit procedure, a customs control system that allows goods to move across borders under customs supervision without immediate payment of taxes or duties. Also known as the T1 form, it’s the backbone of smooth cross-border trade for UK businesses that export, import, or move goods through EU countries. Before Brexit, this was routine. Now, it’s essential.
The T1 transit procedure isn’t just paperwork. It’s a legal guarantee that your shipment will be tracked and cleared at its final destination, not at every border. If you’re shipping machinery from Manchester to Spain, or electronics from London to Poland, the T1 lets you delay paying import VAT and duties until the goods reach their final point of entry. That’s cash flow you can use now, not tied up in upfront costs. It’s used by freight forwarders, manufacturers, distributors, and even small exporters who move more than a few pallets a month. Without it, you risk delays, fines, or having your cargo stuck at a border checkpoint because customs didn’t know where it was going.
It’s not the same as a commercial invoice or a CN22 customs declaration. The T1 is a formal customs document, filed electronically through the UK’s Customs Handling of Import and Export Freight (CHIEF) system or its replacement, the Customs Service Platform. You need an EORI number, a licensed carrier, and accurate details about the goods—weight, value, HS code, and final destination. One mistake, and your shipment gets held. Many UK businesses still treat it like a formality, but post-Brexit, HMRC and EU customs are watching closer than ever. A recent audit found that nearly 30% of T1 submissions had errors, mostly from incorrect commodity codes or missing consignee info. Those aren’t small slips—they’re costly.
Related systems like the T2 (for goods moving within the EU) or the ATA Carnet (for temporary exports) serve different needs, but if you’re shipping goods into or through the EU and plan to sell them there, the T1 is your go-to. It’s also used for goods moving from Northern Ireland to the EU under the Windsor Framework. Even if you’re not a big exporter, if you work with suppliers in the EU or ship through Belgium, France, or the Netherlands, you’re probably using it without realising.
What you’ll find in this collection are real, practical guides from UK businesses who’ve been through T1 errors, delays, and fixes. You’ll learn how to file the form correctly, avoid the most common mistakes, understand who’s responsible for what, and how to link it with other systems like Incoterms and customs declarations. Some posts show you how to use free government tools to validate your T1 data. Others break down what happens when customs in Germany or Spain flags your shipment. There’s no theory here—just what works on the ground.
Learn how the T1 transit procedure works for moving goods between the UK and EU under customs control. Avoid delays, fines, and seizures with clear steps, common mistakes, and best practices.
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