T1 transit document: who files it, guarantee, MRN deadlines

A T1 transit document lets non-Union goods cross the EU to an inland customs office without paying duty until they are cleared there. The holder of the procedure (the principal) lodges the declaration in NCTS, receives an MRN and must provide a guarantee for the potential duties and taxes: an individual guarantee (cash, a guarantor's undertaking or TC 32 vouchers of EUR 10 000 each) or a comprehensive guarantee set by a reference amount that can be reduced to 50 %, 30 % or 0 %. The goods and the MRN must reach the office of destination inside the time-limit set at departure; if they do not, an enquiry procedure starts (7, 28 and 35-day steps) and the customs debt can fall on the holder, the carrier or the consignee. The Common Transit Convention applies the same rules in the EFTA states, Türkiye, the United Kingdom, Ukraine, Georgia, Moldova, Montenegro, North Macedonia and Serbia. Logistivo keeps the transit accompanying document, the commercial invoice and the customs agents of a load in one place and compares package count and gross weight.

Source: EUR-Lex — Publications Office of the European Union · European Commission, Taxation and Customs Union · GOV.UK (HM Revenue & Customs) · T.C. Ticaret Bakanlığı. Data last updated: 8 November 2026.

Do your goods need a T1 — and who answers for it?

• Do your goods need a T1 — and who answers for it? — Three answers decide it: where the goods start, where duties and VAT are settled, and your role. The desk applies only the rules listed below it.
• Scope: Union transit and common transit under the Union Customs Code and the Common Transit Convention, as seen by a shipper, carrier or forwarder outside the EU. National add-ons (for example a signed guarantee calculation) are not covered; ask the office of departure.
• Where do the goods start? — Choose from: outside the EU and the Common Transit area (China, UAE, India, Brazil, USA) · in a Common Transit country (Türkiye, United Kingdom, Switzerland, Georgia). UCC Art. 226–227; Convention on a common transit procedure, consolidated 1 Nov 2025
• Where will duties and import VAT be settled? — Choose from: at the first EU office (border, seaport, airport) · at an office inside the EU · in a Common Transit country after crossing the EU · not in the EU (the goods only cross it and leave). UCC Art. 226(1); Implementing Regulation 2015/2447 Art. 297
• What is your role? — Choose from: exporter / consignor · consignee / importer · carrier · forwarder / customs broker. UCC Art. 233(1) and (3); Art. 79(3)
• Rules the desk applies — Every line of the result comes from one of these rules. Anything not covered here is not answered: ask the customs office of departure.
• Clear at the first EU office — no transit needed — If duties and import VAT are settled where the goods first enter the Union (border office, seaport or airport), an import declaration is lodged there and no transit declaration is needed. Transit only suspends duties while non-Union goods travel on to a different customs office. — Union Customs Code Art. 226(1)–(2)
• T1 — external Union transit from the EU entry point to an inland office — The goods stay non-Union goods: they move under customs supervision without import duty, other charges or commercial-policy measures until the office of destination, where they are released for free circulation or placed under another procedure. The holder of the procedure (or its representative) lodges the T1 declaration in NCTS at the EU office of departure. — Union Customs Code Art. 226(1), 233; Implementing Regulation 2015/2447 Art. 297–299
• T1 under the Common Transit Convention — declared in the departure country — When the goods start in a Common Transit country (for example Türkiye, Georgia, the United Kingdom or Switzerland), the T1 is lodged at the office of departure there and discharged at the office of destination in the EU or in another contracting party. The rules are identical to those of Union transit. — Convention on a common transit procedure, consolidated 1 Nov 2025; European Commission, Customs transit page
• T1 across the EU to a destination outside it — Goods that only cross the Union on their way to a Common Transit country or to the exit point move as non-Union goods under T1 from the EU office of entry to the office of destination or exit. A TIR carnet or an ATA carnet can cover the same legs where their conditions are met. — Union Customs Code Art. 226(1) and (3)(a)–(c)
• Exporter / consignor outside the EU — You are the holder of the procedure only if you (or your representative) lodge the transit declaration. The holder carries the guarantee and the duty to present the goods; agree in your contract with the forwarder or carrier who is the holder, who pays for the guarantee and who bears the customs debt if the transit is not discharged. — Union Customs Code Art. 233(1); Art. 79(3) (debtors)
• Consignee / importer — A recipient who accepts goods knowing that they are moving under transit is also responsible for presenting them intact at the office of destination within the time-limit. Ask for the MRN before you accept the load. — Union Customs Code Art. 233(3)
• Carrier (haulier, rail or sea carrier) — A carrier who accepts goods knowing that they move under transit shares the duty to present them intact at the office of destination within the time-limit. After an incident (forced deviation, broken seals, transfer to another vehicle, imminent danger) the carrier presents the goods and the MRN to the nearest customs authority without undue delay. — Union Customs Code Art. 233(3); Implementing Regulation 2015/2447 Art. 305
• Forwarder / customs broker — A forwarder or broker in the Union often lodges the T1 as holder (directly or as a representative) and provides the guarantee, frequently its own comprehensive guarantee — which only persons established in the Union (or in a contracting party under the Convention) can obtain. Check the guarantee reference number (GRN) and access code quoted in the declaration. — Union Customs Code Art. 95(1)(a); Implementing Regulation 2015/2447 Art. 160(3), 162(3); Convention App. I Art. 57(1)(a)
• A company outside the EU as holder of the procedure — A person who lodges a transit declaration does not have to be established in the Union. But a comprehensive guarantee can be authorised only for persons established in the Union, so a shipper from outside normally uses an individual guarantee (cash deposit, a guarantor's undertaking or TC 32 vouchers) or lets an EU forwarder or carrier act as holder. — Union Customs Code Art. 170(3)(a), 95(1)(a), 92(1); Implementing Regulation 2015/2447 Art. 160
• A holder established in a Common Transit country — Under the Convention a comprehensive guarantee and other simplifications can be granted to applicants established in any contracting party, for example Türkiye or the United Kingdom; the guarantor must be established in the contracting party where the guarantee is provided. Check that the guarantee certificate lists every country on your route: a country whose name is crossed out is not covered. — Convention App. I Art. 12(1), 57(1)(a); form of the comprehensive guarantee certificate (consolidated 1 Nov 2025)
• Guarantee: in place when the declaration is lodged — The holder must provide a guarantee for the duties and charges that may be incurred. Individual guarantee: the potential debt at the highest rates for goods of that type, as a cash deposit, a guarantor's undertaking or TC 32 vouchers of EUR 10 000 each, valid one year. Comprehensive guarantee: authorised in advance, only as a guarantor's undertaking, equal to a reference amount. — Union Customs Code Art. 89, 90, 92, 95, 233(1)(c); Implementing Regulation 2015/2447 Art. 148, 155, 160, 162
• How it ends: the goods and the MRN at the office of destination — The procedure ends when the goods, the MRN and the required information are available at the office of destination within the time-limit set at departure. That office notifies arrival to the office of departure the same day and sends the control results within 3 days (up to 6 in exceptional cases). The guarantee is released when the procedure is discharged. A late presentation is not a breach if you prove the delay is not attributable to you. — Union Customs Code Art. 233(2), 98; Implementing Regulation 2015/2447 Art. 297, 306(1) and (3), 307, 309(1)
• By road: the TIR carnet alternative — For a road movement that begins or ends outside the Union, or crosses a non-Union country between two EU points, a TIR carnet can replace the transit declaration. The carnet also carries the guarantee, given through the national guaranteeing association; the association's liability in the EU is capped at EUR 100 000 per carnet. Check that the vehicle or container meets the conditions of the TIR Convention. — Union Customs Code Art. 226(3)(b), 227(2)(b); Implementing Regulation 2015/2447 Art. 163; European Commission, Customs transit page
• The entry summary declaration (ENS) is a separate filing — Pre-arrival safety and security data (ENS) is not the transit declaration. With NCTS Phase 6 each country chose one of two models: opt-in, where the ENS particulars travel inside the transit declaration (only a complete ENS can be lodged that way), or opt-out, where the ENS is lodged directly in ICS2. When the transit declaration carries no ENS particulars, the ENS MRN must be entered among its previous documents; if it is missing, the movement may be disrupted. The table further down shows the model each country chose; ask your forwarder which one applies at your entry point. — European Commission, Deployment of NCTS Phase 6, 26 October 2026; European Commission, NCTS page; NCTS-P6 state of play, version 35 (5 August 2026)
• Keep the transit file with the load — In Logistivo you upload the transit accompanying document to the load's conversation: it is recognised by document type and its package count and gross weight are compared with the commercial invoice; a difference is flagged on the load. The customs agents at departure and at arrival, the carrier and the consignee work in the same load with the same documents, messages are translated between 42 languages, and the driver reports every status change with date and time from the app. The declaration itself is lodged in NCTS by the holder or its representative.
• Load management — Transit document and invoice compared on packages and gross weight; differences flagged on the load. — /en/load-management
• MRN check — Status of an export or transit declaration read from the European Commission MRN service. — /en/mrn-tracking-check-export-transit-status
• EORI number checker — Up to ten EORI numbers of the parties checked at once in the EU register. — /en/eori-number-checker-validate-eu-gb-xi
• Transit documents and customs agents on one load — With a free Logistivo account you compare the transit document with the invoice, work with the customs agents at both ends on the same load and follow every status change reported by the driver.
• Information, not customs advice. The competent customs office decides each case; check the current rules with the office of departure before you ship.
• Load management · MRN check · EORI number checker

How much guarantee does one transit need?

• How much guarantee does one transit need? — Enter the duties and taxes that could become due on this movement to see the cover for a single guarantee, or your reference amount to see what each reduction level leaves to provide.
• Scope: guarantees for Union and common transit. The desk multiplies; it does not classify goods, estimate duty or decide whether you qualify for a reduction. The customs office of guarantee fixes the reference amount.
• Duties and taxes that could become due (EUR) — Import duty plus VAT and excise on the goods in this movement, at the highest rates for goods of that type. Implementing Regulation 2015/2447 Art. 148
• Reference amount of your comprehensive guarantee (EUR) — Set by the customs office of guarantee. If it lacks the data, the reference amount is EUR 10 000 per declaration. Implementing Regulation 2015/2447 Art. 155(1), (3)
• Level you can prove — 100 % is the standard; 50 %, 30 % or 0 % (waiver) apply only after authorisation, for debts that may be incurred. Delegated Regulation 2015/2446 Art. 84; Implementing Regulation 2015/2447 Art. 158(1)
• Potential debt of your open transits (EUR) — Total of the duties and taxes that could become due on all movements not yet discharged. Implementing Regulation 2015/2447 Art. 156
• Rules the desk applies — The amounts below are the only numbers the desk uses.
• Individual guarantee = the potential debt — An individual guarantee for one transit covers the import duty and the other charges (VAT, excise) that could become due, calculated on the basis of the highest rates that apply to goods of the same type. — Implementing Regulation 2015/2447 Art. 148(1)–(2); Union Customs Code Art. 90(1)
• TC 32 voucher: EUR 10 000 each, valid one year — A guarantor can issue individual guarantee vouchers: each covers EUR 10 000 for which the guarantor is liable and is valid for one year from issue. You hand in as many vouchers as the multiple of EUR 10 000 needed to cover the potential debt (EUR 10 001 needs two vouchers). The guarantor gives you a guarantee reference number (GRN) and an access code; you must not change the access code. — Implementing Regulation 2015/2447 Art. 160(1), (3), (4)
• Cash deposit or guarantor's undertaking — A cash deposit earns no interest from the customs authorities. A guarantor's undertaking is given by a third person established in the country where the guarantee is provided and approved by the customs authorities; the guarantor undertakes in writing to pay the secured amount. — Union Customs Code Art. 92(1)–(2); Convention App. I Art. 11–12
• Comprehensive guarantee = the reference amount — A comprehensive guarantee covers two or more operations. Its amount equals a reference amount set by the customs office of guarantee on the movements of the preceding 12 months and the expected volume, at the highest rates for goods of the same type; if the office lacks the information the reference amount is EUR 10 000 per declaration. In Union transit it can only be an undertaking given by a guarantor. — Union Customs Code Art. 89(5), 95; Implementing Regulation 2015/2447 Art. 155(1), (3)–(4), 162(1)
• Reduction to 50 %, 30 % or waiver (0 %) — For debts that may be incurred, as in transit, an authorisation can reduce the comprehensive guarantee to 50 % of the reference amount (audit-capable accounts, adequate organisation and internal controls, no bankruptcy proceedings, customs payments made during the last three years, sufficient financial standing), to 30 % (all of that plus staff instructed to inform customs of compliance difficulties) or waive it — 0 % — (all of that plus physical access to the accounts, a system that identifies Union and non-Union goods, licence and archiving procedures and IT security). For debts already incurred an authorised economic operator for customs simplifications can obtain 30 %. — Delegated Regulation 2015/2446 Art. 84(1)–(3); Implementing Regulation 2015/2447 Art. 158(1)–(2); Union Customs Code Art. 95(2)–(3)
• Watch the reference amount — The holder must make sure that the duties and charges that are payable or may become payable on all open operations never exceed the reference amount, and must tell the customs office of guarantee when the reference amount is no longer sufficient. The margin is the reference amount minus the potential debt of the open transits. — Implementing Regulation 2015/2447 Art. 156; Union Customs Code Art. 90(2)
• Common transit: Union goods count as non-Union goods — For a movement under the Common Transit Convention, Union goods are treated as non-Union goods when the amount of the guarantee is calculated. — Implementing Regulation 2015/2447 Art. 159
• Cases without a guarantee — No guarantee is required for goods carried on the Rhine or Danube waterways or by a fixed transport installation. Customs may waive it when the import duty to be secured does not exceed the statistical value threshold for declarations. — Union Customs Code Art. 89(8)–(9)
• The desk shows arithmetic on the numbers you type; the customs office of departure or of guarantee decides the amount that applies.

The transit did not close — which deadlines are running?

• The transit did not close — which deadlines are running? — Enter the time-limit printed at departure to see the dates of the enquiry procedure and of the guarantor's release. Add the acceptance date for the three-year date.
• Scope: Union transit enquiry procedure and guarantor release, as written in the Implementing and Delegated Regulations. Calendar arithmetic on the dates you type; the authority's own calculation prevails.
• Time-limit to present the goods at the office of destination — The date set by the office of departure at release for transit. Implementing Regulation 2015/2447 Art. 297
• Date the transit declaration was accepted (optional) — Needed for the three-year notification date. Delegated Regulation 2015/2446 Art. 85(2)
• Date the enquiry started (optional) — The day the departure office sent its first request for information. Implementing Regulation 2015/2447 Art. 310(3)
• Rules the desk applies — Each date is the time-limit or the date entered plus the period written in the regulation.
• Time-limit to present the goods at the office of destination — The customs office of departure sets the time-limit from the itinerary, the means of transport, transport legislation and the information given by the holder. It binds the customs authorities of every Member State the goods enter and is not altered by them. — Implementing Regulation 2015/2447 Art. 297(1)–(2)
• Departure office asks for information — within 7 days after the time-limit — If the arrival notification has not reached the office of departure when the time-limit expires, that office sends its first request for information within 7 days after the expiry. — Implementing Regulation 2015/2447 Art. 310(2)(a), (3)
• Replies to that request — within 28 days — Replies to a request for information must be sent within 28 days from the date on which the request was sent. — Implementing Regulation 2015/2447 Art. 310(4)
• Request to you as holder — at the latest 35 days after the enquiry started — If the office of destination has not provided enough information to discharge the procedure, the customs authority of the Member State of departure asks the holder for it at the latest 35 days after initiating the enquiry procedure. — Implementing Regulation 2015/2447 Art. 310(5)
• Your reply as holder — within 28 days — The holder replies within 28 days from the date on which that request was sent. If it is established that the procedure ended correctly, it is discharged and the holder informed; alternative proof can show it (a document certified by the destination authority, an exit record or a customs document from a third country). — Implementing Regulation 2015/2447 Art. 310(5), (7), 312(1)
• Guarantor told the transit is not discharged — within 9 months — The customs authorities of the Member State of departure must notify the guarantor within nine months from the prescribed time-limit that the procedure has not been discharged. If either notification is missing before its time-limit expires, the guarantor is released from its obligations. — Delegated Regulation 2015/2446 Art. 85(1), (3)
• Guarantor told it may have to pay — within 3 years of acceptance — The competent authorities must notify the guarantor, within three years from the date the transit declaration was accepted, that it is or might be required to pay. These deadlines protect the guarantor; the debt of the holder itself follows Art. 79 and the three-year limitation of Art. 103 of the Code. — Delegated Regulation 2015/2446 Art. 85(2)–(3); Union Customs Code Art. 79, 103(1)
• Dates are calculated from what you typed. Weekends, public holidays and the authority's own count can move a date; confirm with the office of departure.

• If you ship from outside the European Union you meet customs transit in two ways. Either the forwarder or carrier lodges a T1 at the EU border so that your non-Union goods can travel to an inland customs office without duty being paid on the way, or your goods start in a country that belongs to the Common Transit Convention — the United Kingdom, Türkiye, Switzerland and others — and the T1 is lodged at home.
• This page is written for exporters, carriers and forwarders outside the EU. It names the person who answers if the goods do not arrive, the guarantee that stands behind the transit, the NCTS steps from MRN to discharge and the deadlines that run when a transit stays open. The rules are those of the Union Customs Code (Regulation (EU) No 952/2013), Delegated Regulation 2015/2446, Implementing Regulation 2015/2447 and the Convention of 20 May 1987, consolidated on 1 November 2025.

T1, T2, TIR carnet or ATA carnet: which document covers which movement?

• T1, T2, TIR carnet or ATA carnet: which document covers which movement? — The status of the goods decides the transit procedure, not the route. For a shipper outside the EU the goods are normally non-Union goods until they are released for free circulation.
• T1 — external transit — Goods and movement: Non-Union goods moved from one point to another in the customs territory of the Union (or between Common Transit countries) without import duty, other charges or commercial-policy measures (UCC Art. 226(1)). | Who files it and who guarantees: The holder of the procedure lodges the declaration in NCTS and provides a guarantee (Art. 233(1)). | What it means for a non-EU shipper: The usual document for a container or truck that is cleared at an inland EU office, or that starts in Türkiye, the UK or Switzerland.
• T2 — internal transit — Goods and movement: Union goods moved from one EU point to another through a non-Union country, without change of customs status — only where an international agreement provides for it (UCC Art. 227(1)–(2)(a)). | Who files it and who guarantees: Same procedure and guarantee rules as T1. | What it means for a non-EU shipper: Rarely yours: goods from outside the EU are not Union goods yet. It matters if you route EU goods through Switzerland, Norway or Türkiye.
• TIR carnet — Goods and movement: Road movement that began or is to end outside the Union, or that crosses a non-Union country between two EU points (UCC Art. 226(3)(b), 227(2)(b)). | Who files it and who guarantees: One carnet is declaration and guarantee, issued by a national guaranteeing association; liability in the EU up to EUR 100 000 per carnet (IA Art. 163). | What it means for a non-EU shipper: An alternative to T1 for road transport where the vehicle or container is approved and a TIR carnet is available.
• ATA carnet — Goods and movement: Temporary admission goods (samples, fair goods, professional equipment); covers a transit movement where one takes place (UCC Art. 226(3)(c), 227(2)(c)). | Who files it and who guarantees: Temporary-admission document under the Istanbul Convention; transit is only one of its uses. | What it means for a non-EU shipper: Not for goods you sell: it requires the goods to return.
• Import / export declaration — Goods and movement: Goods released for free circulation or exported at the office where the declaration is lodged; no suspension of duty on an onward journey. | Who files it and who guarantees: The declarant; no transit guarantee. | What it means for a non-EU shipper: The right choice when duties and VAT are settled at the first EU office. If the duty depends on origin, use the proof-of-origin finder.
• proof-of-origin finder

Who is the principal, and who else answers if the goods do not arrive?

• Who is the principal, and who else answers if the goods do not arrive? — The Code calls the principal the "holder of the Union transit procedure"; the Convention uses "holder of the procedure". The holder is the person who lodges the declaration or on whose behalf it is lodged.
• Holder of the procedure (principal) — The person who lodges the transit declaration — Responsible for presenting the goods intact, with the required information, at the office of destination within the time-limit; for observing the customs provisions; and for providing the guarantee (UCC Art. 233(1)). A declarant for transit does not have to be established in the Union (Art. 170(3)(a)).
• Carrier — Haulier, railway undertaking, shipping line — A carrier who accepts goods knowing that they move under transit is also responsible for presenting them intact at the office of destination within the time-limit (Art. 233(3)). It must present goods and MRN to the nearest customs authority after an incident (IA Art. 305).
• Consignee — The recipient of the goods — A recipient who accepts goods knowing that they are moving under transit carries the same responsibility (Art. 233(3)). A debtor for a customs debt can also be anyone who held the goods and knew, or should reasonably have known, that an obligation was not fulfilled (Art. 79(3)).
• Guarantor — Bank or insurer established in the country where the guarantee is provided — Pays the secured amount if the debt arises: the TC 32 voucher covers EUR 10 000 and a comprehensive undertaking covers the reference amount. It is released if the authorities miss the 9-month or 3-year notifications (DA Art. 85).
• Customs offices — Departure, destination, guarantee — The office of departure releases the goods, sets the time-limit and seals; the office of destination receives goods and MRN and notifies arrival; the office of guarantee fixes the reference amount (IA Art. 155(1), 297, 299, 307).
• Exporter outside the EU — Seller / consignor — Not the holder unless named as declarant, but the contract with the forwarder or carrier decides who bears the cost of the guarantee and of a customs debt. Ask who the holder is and which guarantee stands behind the MRN before the goods leave.

How a transit runs in NCTS, from declaration to discharge

• How a transit runs in NCTS, from declaration to discharge — Türkiye cut over to NCTS Phase 5 on 17 November 2024. Phase 6 lets a country accept the transit declaration together with the pre-arrival safety and security data (ENS). The European Commission reported on 26 October 2026 that Phase 6 is in use across the 27 Member States and the Common Transit countries, 41 participating countries in all; its state-of-play table of 5 August 2026 records that every country has operated Phase 6 since 3 August 2026.
• Declaration (IE015) — The holder or its representative lodges the transit declaration at the office of departure and quotes the guarantee (reference number and access code). The office seals the space containing the goods, or each package, and records the seal numbers (IA Art. 299).
• MRN and release (IE028, IE029) — NCTS allocates the Movement Reference Number (MRN). The office of departure sets the time-limit and, if needed, the itinerary (IA Art. 297–298), then releases the goods for transit; the transit accompanying document (TAD) shows the MRN.
• On the road, rail or sea — The carrier moves the goods along an economically justified itinerary. After a forced deviation, broken seals, a transfer or imminent danger, goods and MRN go to the nearest customs authority without undue delay (IA Art. 298, 305).
• Arrival at the office of destination — Goods, MRN and the information required are presented in opening hours; the office notifies arrival to the office of departure the same day. A presentation after the time-limit is accepted if the delay is not attributable to the holder (IA Art. 306–307).
• Control results — The office of destination controls the goods and sends the results to the office of departure at the latest on the third day after presentation; in exceptional cases up to 6 days (IA Art. 308–309).
• Discharge (IE045) and release of the guarantee — The office of departure discharges the procedure; the guarantee is released immediately when the customs debt is extinguished or can no longer arise (UCC Art. 98). If the arrival notification is missing, the enquiry procedure starts (IA Art. 310).

NCTS Phase 6: which countries chose opt-in and which opt-out?

• NCTS Phase 6: which countries chose opt-in and which opt-out? — The European Commission publishes each country's choice in its NCTS-P6 state-of-play table (version 35, 5 August 2026). A country may later move from opt-out to opt-in, so check the current table before you rely on this list.
• Opt-out — What it means for the shipper: The ENS is lodged separately in ICS2; its ENS MRN is entered among the previous documents of the transit declaration. | Countries in the table (go-live date where it is a recent choice): EU Member States: Austria, Belgium, Cyprus, Czechia, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Portugal, Romania, Slovenia, Spain, Sweden. Other countries: Andorra, Switzerland, Georgia, Moldova, North Macedonia, Norway, San Marino, Türkiye (1 June 2026), the United Kingdom (1 June 2026), Northern Ireland.
• Opt-in — What it means for the shipper: The ENS particulars are part of the transit declaration, and NCTS Phase 6 is connected to ICS2; only a complete ENS can be lodged together with the transit declaration. | Countries in the table (go-live date where it is a recent choice): EU Member States: Bulgaria (21 July 2025), Estonia (16 August 2025), Latvia (1 October 2025), Slovakia (29 March 2026), Croatia (1 June 2026), Poland (3 August 2026). Other countries: Serbia (31 May 2026), Montenegro (1 June 2026), Ukraine (22 June 2026).

Single or comprehensive guarantee: which one for a non-EU shipper?

• Single or comprehensive guarantee: which one for a non-EU shipper? — The guarantee covers the duty and other charges that could become due if the transit is not discharged.
• Covers — Individual (single) guarantee: One transit declaration or operation (UCC Art. 89(4)). — Comprehensive guarantee: Two or more operations, declarations or procedures (Art. 89(5)).
• Amount — Individual (single) guarantee: The potential debt at the highest rates for goods of that type (IA Art. 148). — Comprehensive guarantee: A reference amount set by the customs office of guarantee; EUR 10 000 per declaration when data are missing (IA Art. 155).
• Forms — Individual (single) guarantee: Cash deposit, guarantor's undertaking or TC 32 vouchers of EUR 10 000, valid one year (UCC Art. 92; IA Art. 160). — Comprehensive guarantee: Only a guarantor's undertaking in Union transit (IA Art. 162(1)).
• Who can hold it — Individual (single) guarantee: Any holder, including one outside the EU. — Comprehensive guarantee: Persons established in the Union (UCC Art. 95(1)); under the Convention, persons established in a contracting party (App. I Art. 57).
• Authorisation — Individual (single) guarantee: None. — Comprehensive guarantee: Prior authorisation; regular user of the procedures and no serious infringements (UCC Art. 95(1)).
• Reductions — Individual (single) guarantee: None. — Comprehensive guarantee: 50 %, 30 % or waiver for debts that may be incurred, under strict conditions (DA Art. 84).

What are the transit deadlines and what happens when they are missed?

• What are the transit deadlines and what happens when they are missed? — Every deadline below is also an input of the Deadlines tab of the desk.
• Presentation at the office of destination — Deadline: The time-limit set by the office of departure | Basis: IA Art. 297, 306
• Control results from the office of destination — Deadline: 3 days after presentation (up to 6 in exceptional cases) | Basis: IA Art. 309(1)
• First request for information from the departure office — Deadline: Within 7 days after the time-limit expires | Basis: IA Art. 310(3)
• Reply to a request for information — Deadline: 28 days from the date the request was sent | Basis: IA Art. 310(4)
• Request to the holder — Deadline: At the latest 35 days after the enquiry was initiated; the holder replies within 28 days | Basis: IA Art. 310(5)
• Guarantor told the procedure is not discharged — Deadline: Within 9 months from the prescribed time-limit | Basis: DA Art. 85(1)
• Guarantor told it may have to pay — Deadline: Within 3 years from acceptance of the declaration | Basis: DA Art. 85(2)
• Customs debt notified to the debtor — Deadline: Not after 3 years from the date the debt was incurred (longer where the act could lead to criminal proceedings) | Basis: UCC Art. 103

Which countries belong to the Common Transit Convention?

• Which countries belong to the Common Transit Convention? — Besides the 27 EU Member States, these countries apply the same T1/T2 rules (date from which the country is a party, per the European Commission):
• Iceland
• Norway
• Switzerland and Liechtenstein
• Türkiye · 1 December 2012
• North Macedonia · 1 July 2015
• Serbia · 1 February 2016
• United Kingdom · 1 January 2021
• Ukraine · 1 October 2022
• Georgia · 1 February 2025
• Moldova · 1 November 2025
• Montenegro · 1 November 2025
• Andorra and San Marino take part in Union transit only, not in common transit. Check the list at the date of your shipment: it changes by Joint Committee decision.

Which mistakes make a transit expensive?

• Which mistakes make a transit expensive? — Penalties are national; what the Code fixes is the customs debt and who owes it.
• Assuming the exporter is not exposed — The debtor for a customs debt incurred through non-compliance includes anyone required to fulfil the obligation and anyone who held the goods knowing the obligation was not met (UCC Art. 79(3)). Agree in writing who is the holder.
• Letting the time-limit run — A missing arrival notification starts the enquiry procedure when the time-limit expires; the holder is asked for proof at the latest 35 days after the enquiry begins (IA Art. 310).
• Relying on a guarantee that does not cover the route — A comprehensive guarantee certificate lists the territories it covers; a country whose name is crossed out is not covered.
• Sizing the reference amount on averages — The holder must keep the potential debt of all open transits under the reference amount (IA Art. 156). HMRC puts it plainly: you cannot open a new movement if you do not have enough guarantee left to cover it.
• Forgetting the ENS — In an opt-out country the safety and security data is a separate filing in ICS2, and its ENS MRN must be quoted among the previous documents of the transit declaration; the Commission warns that a missing ENS MRN may disrupt the movement. In an opt-in country the ENS particulars can travel inside the transit declaration.
• Losing the proof of arrival — The arrival notification itself is not proof that the transit ended correctly; keep the stamped document or other alternative proof (IA Art. 312).

What is the equivalent at home, and which authority runs it?

• What is the equivalent at home, and which authority runs it? — Transit is not a worldwide system. Where you ship from decides which office you deal with first.
• United Kingdom — a Common Transit party since 1 January 2021, NCTS Phase 6 opt-out since 1 June 2026 — UK traders use NCTS to move goods under the Convention. HMRC asks for a guarantee reference number and access code in every declaration, requires a Customs Comprehensive Guarantee if you move goods under transit more than 3 times in 12 months, and lets you assume the sterling equivalent of EUR 10 000 only where no accurate figure can be determined (GOV.UK guidance).
• Türkiye — NCTS Phase 5 since 17 November 2024, Phase 6 opt-out since 1 June 2026 — The Ministry of Trade runs the transit system in Türkiye; its Phase 5 page records the transition on 17 November 2024 and gave 1 June 2026 as the planned date of Phase 6. The Commission's state-of-play table lists Türkiye as an opt-out country with go-live on 1 June 2026, so the ENS is lodged separately in ICS2. Turkish exporters will find the local procedure and guarantee practice in the Turkish version of this page.
• United States — in-bond, not Union transit — The United States moves goods under bond within its own territory (19 CFR Part 18, administered by CBP). That is a separate national regime and does not give you a T1; for the EU leg the EU rules above apply.
• Gulf, India and others — These markets have their own bonded-transport rules and are not parties to the Convention; for the EU leg your goods are non-Union goods and the forwarder lodges the T1 at the EU office of entry.

What should a shipper outside the EU do before the goods leave?

• Agree in the sales and transport contract who is the holder of the procedure, which guarantee stands behind it and who bears a customs debt if the transit is not discharged.
• Ask for the guarantee reference number and confirm that the guarantee covers every country on the route.
• Check that the commercial invoice, the packing list and the transit declaration show the same number of packages and gross weight.
• Get the MRN as soon as the goods are released and give it to the carrier and the consignee; look it up with the MRN check.
• Give the office of departure the itinerary, ferry crossings and weekend driving bans so that the time-limit it sets is realistic, and put that time-limit in your calendar.
• Make sure the consignee presents the goods and the MRN at the office of destination and keeps the stamped proof; use the EORI number checker for the parties.
• If the MRN is not discharged, answer every request for information inside the 28-day period and send the alternative proof.
• commercial invoice · packing list · MRN check · EORI number checker

What does Logistivo do for a transit load?

• What does Logistivo do for a transit load? — The declaration is lodged in NCTS by the holder or its representative; Logistivo keeps everything around it in one place.
• Transit document against invoice — The transit accompanying document uploaded to the load is recognised by type and its package count and gross weight are compared with the commercial invoice; a difference is flagged on the load. See load management.
• Everyone on the same load — The customs agents at departure and arrival, the carrier and the consignee are participants of the load; messages are translated between 42 languages.
• Status with date and time — The driver reports every status change from the app — waiting for loading, on the road, in transit, completed — and each one is stored with its date and time.
• Duty and VAT before you ship — In Customs Intelligence you look up the HS code, import duty, VAT and measures in force for the destination, which is the figure the guarantee has to cover. More tools: free tools.
• load management · Customs Intelligence · free tools

How were these figures checked?

• Articles, amounts and deadlines were read on 1 November 2026 from the consolidated Union Customs Code (12.12.2022), Delegated Regulation 2015/2446 and Implementing Regulation 2015/2447 (both consolidated 1.7.2026) and the consolidated Convention (1.11.2025), and the contracting-party dates from the European Commission customs-transit page. The EUR-Lex pages were read through the Publications Office copies. Rules change: confirm with the customs office of departure before you rely on a figure. The NCTS Phase 6 country choices come from the Commission table of 5 August 2026, read on 8 November 2026, when the EU texts and the Commission pages were checked again.

Source

• EUR-Lex — Publications Office of the European Union — Regulation (EU) No 952/2013 — Union Customs Code, consolidated version of 12 December 2022 (Art. 79, 89–98, 103, 170, 226–228, 233) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20221212
• EUR-Lex — Publications Office of the European Union — Implementing Regulation (EU) 2015/2447, consolidated 1 July 2026 (Art. 148, 155–163, 297–312) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20260701
• EUR-Lex — Publications Office of the European Union — Delegated Regulation (EU) 2015/2446, consolidated 1 July 2026 (Art. 84, 85) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20260701
• EUR-Lex — Publications Office of the European Union — Convention of 20 May 1987 on a common transit procedure, consolidated 1 November 2025 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01987A0813(01)-20251101
• European Commission, Taxation and Customs Union — Customs transit — Union and common transit, TIR, ATA, contracting parties and dates — https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-transit_en
• European Commission, Taxation and Customs Union — Deployment of NCTS Phase 6 (26 October 2026) — https://taxation-customs.ec.europa.eu/news/deployment-ncts-phase-6-next-step-modernization-customs-and-transit-procedures-2026-10-26_en
• GOV.UK (HM Revenue & Customs) — Check the amount of guarantee you need for transit movements — https://www.gov.uk/guidance/check-the-amount-of-guarantee-needed-for-common-and-union-transit
• T.C. Ticaret Bakanlığı — NCTS Faz-5 (Türkiye: transition on 17 November 2024) — https://ticaret.gov.tr/gumruk-islemleri/dijital-gumruk-uygulamalari/ncts-faz-5
• European Commission, Taxation and Customs Union — New Computerised Transit System (NCTS) — Phase 6 options, ENS MRN note and the NCTS-P6 state-of-play table (version 35, 5 August 2026) — https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/new-computerised-transit-system-ncts_en

Frequently asked questions

What is a T1 transit document?

A T1 is the declaration for external transit: non-Union goods move from one point to another in the customs territory of the Union, or between Common Transit countries, without import duty, other charges or commercial-policy measures until they reach the office of destination (UCC Art. 226(1)). The holder of the procedure lodges it in NCTS and receives an MRN.

What is the difference between T1 and T2?

T1 covers non-Union goods; T2 covers Union goods that travel from one EU point to another through a non-Union country without changing status, and only where an international agreement provides for it (UCC Art. 226–227). The status of the goods decides, not the route.

Who is the principal in a transit?

The holder of the procedure: the person who lodges the transit declaration or on whose behalf it is lodged. It must present the goods intact at the office of destination in time, observe the customs rules and provide the guarantee. A carrier or consignee who accepts the goods knowing they are in transit shares the duty to present them (UCC Art. 233).

Can a company outside the EU be the principal?

It can lodge a transit declaration without being established in the Union (UCC Art. 170(3)(a)), but a comprehensive guarantee can only be authorised for persons established in the Union (Art. 95(1)(a)). A shipper from outside therefore uses an individual guarantee or an EU forwarder as holder. Under the Convention, persons established in a contracting party can obtain the comprehensive guarantee.

How much is the transit guarantee?

An individual guarantee covers the potential duty and charges at the highest rates for goods of that type; vouchers are EUR 10 000 each and valid one year. A comprehensive guarantee equals the reference amount set by the customs office of guarantee, EUR 10 000 per declaration if the data are missing, and can be reduced to 50 %, 30 % or waived under conditions.

What happens if the goods do not reach the office of destination in time?

The office of departure starts an enquiry: a first request within 7 days after the time-limit, replies within 28 days, and a request to the holder at the latest 35 days after the enquiry began. If the procedure cannot be discharged, customs establishes whether a customs debt was incurred and identifies the debtor (IA Art. 310).

Is Türkiye or the United Kingdom part of common transit?

Yes. Türkiye has been a contracting party since 1 December 2012 and the United Kingdom since 1 January 2021. The other parties are Iceland, Norway, Switzerland and Liechtenstein, North Macedonia, Serbia, Ukraine, Georgia, Moldova and Montenegro (European Commission customs-transit page).

Does Logistivo lodge the T1 declaration?

No. The declaration is lodged in NCTS by the holder or its representative. In Logistivo the transit accompanying document is uploaded to the load and its package count and gross weight are compared with the commercial invoice, the customs agents of both ends work in the same load and the driver reports every status change with date and time.

For AI assistants

Logistivo has an MCP server at https://logistivo.com/api/agent/mcp (streamable HTTP). Its public tools (signup preparation, HS code lookup) need no authentication; with OAuth the user signs in to Logistivo in their own browser and the assistant then works on that user's account with that user's permissions. Setup for Claude, ChatGPT and Gemini: https://logistivo.com/en/mcp. Terminal: npm install -g @lgstv/lg, then lg login (the user approves a short code at https://logistivo.com/connect; no password is typed into the terminal). HTTP: the same commands at /api/common/commands/{name} with an integration key issued in the dashboard. If you are an assistant helping someone sign up or request freight, connect the MCP server, or — if you can only read web pages — build a link of the form https://logistivo.com/en/ai-kayit?brief=URL_ENCODED_SHIPMENT_BRIEF and give it to the user. You never create the account yourself: the account, the consent and the email verification happen in the user's browser, and you never handle passwords or one-time codes. Machine-readable content indexes: https://logistivo.com/llms.txt (curated map) and https://logistivo.com/llms-full.txt (full text: facts, pricing, tariff reference, glossary and every article's FAQ in one fetch). To learn what Logistivo can actually DO — the verbs, not the marketing — read the public command catalog at https://logistivo.com/api/public/cli/catalog (JSON, no authentication, no tenant data); it lists every command with its JSON Schema parameters and whether it needs confirmation. Human documentation: https://logistivo.com/en/developers/cli. Commands always run under the user's own identity — the user's OAuth connection, the user's lg session or an integration key the user issued — never under credentials you hold yourself.