With the T1 procedure, goods from non-European countries can be transported within the European Union (EU), the countries of the European Free Trade Association (EFTA) as well as Turkey, the Republic of North Macedonia and Serbia without having to pay customs duties at the individual border crossings during transport have to. Customs duties only apply at the final destination. Using this common transit procedure, customs clearance is moved away from the EU’s external borders to the customs authorities at the destination within the respective EU member country.
A shipping declaration must be made for the T1 procedure. Among other things, it contains the sender and recipient of the goods, the total number of goods to be transported, the country of dispatch and destination with the relevant customs authorities and the customs tariff number. If a non-EU country has to be passed during the transport, this must be noted in the shipping declaration.
