Question 1

What is an authorised consignor for T1 forms?

Accepted Answer

An authorised consignor can have a T1 form raised with an inland point of dispatch. This means that your premises can be registered as the origin of the transit movement, instead of queueing for the T1 transit form at the border. This allows your vehicle to have documents ready for the export clearance upon loading from your warehouse instead of at the Port of Export

To create a T1 at your premises, you must first register your warehouse to have authorised consignor status. 

Universal Customs Clearance can arrange this for you with customs. Contact us for more information on how we can help you with this function today.

Question 2

How do I obtain a T1 form as an exporter?

Accepted Answer

To get a T1 form, you need to have a guarantee with HMRC or use a customs broker who has one to raise the form for you. This is because the company that raises the T1 is responsible for the Duty and VAT of the consignment if the T1 is not closed off at the other side of the transit.

In Order to raise a T1, you also need to have an export customs clearance, as well as copies of the commercial documents for the load. They will then raise the T1 for collection at the port of export.

Question 3

What documents do I need to raise a T1 transit form?

Accepted Answer

To generate a T1 form, you will need a customs broker who has a guarantee. You must provide the same documents and information for T1 forms as you do for your export customs clearance, which includes: 

- Commercial invoice/value.
- Packing list (this is sometimes combined with the invoice).
- Transport details (vehicle/container number, port of exit, date of exit).
- EU Customs Office of Destination Code
Your broker will also need the country of destination as this will indicate where the T1 will be closed.

Normally, a T1 form is officially raised (printed) at the border when the vehicle or container is leaving; however, some brokers are able to generate them inland because they are authorised consignors. This allows you to print the T1 transit form on loading instead of waiting at the border for additional paperwork.

Universal Customs Clearance can offer to clients authorised consignor options, with links to all major UK sea ports for export clearance. If you need help with a T1 form or customs clearance, contact us for more information.

Question 4

What happens if my T1 form is not closed in the destination country?

Accepted Answer

If the haulier does not close off the T1 transit form, or the customs broker does not declare it on their import declaration, then you will be held liable for the duty and VAT charges via your T1 broker.

Once the T1 transit form has been live for a suitable amount of time (circa 2-3 weeks) and has not yet been closed off, then the process of recovering the taxes will begin. First, you will be sent a reminder letter with a month to close off the document or provide proof. Then, you will be sent a "right to be heard" notice, which gives you another month to produce the proof. If you fail to close off the T1 and/or provide proof of closure when requested, then a C18 payment demand will be raised against your company for the value of the taxes owed.

Universal Customs Clearance works closely with you and your haulier to help ensure compliance with T1 form movements. Contact us for more information today.

Question 5

What does an export T1 document do in the UK?

Accepted Answer

An export T1 document allows you to export your goods from the UK to another country without needing to process an import clearance in every country throughout transit. For example:

If you are moving goods from the UK to Poland, your goods may arrive at any EU border country (such as France, Spain, The Netherlands, Belgium, Germany, or Italy). Your import customs clearance should be completed in Poland, though. A T1 document shows customs authorities in transit that their country is not the destination, and allows the goods to move through the border without completing a declaration or paying taxes.

To obtain a T1 transit document, you need to work with a customs broker who has a T1 guarantee. This is because they must declare responsibility for the taxes if the T1 document is not closed at the other side of the transit.

Ordinarily, your T1 document is created by your customs broker, and then the vehicle is issued it at the border on departure. This can be time-consuming, though.

At Universal Customs Clearance, we can issue T1 documents at your location as an authorised consignor, saving you time at the border. Contact us for more information.

Question 6

Who signs off a T1 document?

Accepted Answer

A T1 document must be closed off at the country of destination by an authorised office. This will be a member of Border Force, Customs, or another government authority, depending on which country you are in and which border you arrived by.

Usually, the T1 document is authorised at origin by the same department from the government. However, it is not always the case in the UK. With some providers of T1 form services, you can raise the T1 document at your premises by applying to be an "authorised consignor". This saves you the time and hassle of getting the haulier to report to another office at the port of departure, and reduces the risk of missing a crossing.

Universal Customs Clearance are able to raise T1 forms at your premises due to the guarantee we have with HMRC. If you'd like to know more about becoming an authorised consignor, contact us today.

Question 7

Why do people use T1 forms?

Accepted Answer

T1 forms are used to move goods through multiple countries without paying import duty, or affecting customs within the transit countries. They help to keep companies compliant, revenue in the right countries, and trade statistics correct.

To facilitate these benefits, there needs to be the assurance that all owed duties and VAT will be paid. Otherwise, a business could move the goods through the border without paying, and then not follow up. A T1 form is only granted when a business takes ownership of the duty and VAT, should the process not be completed at the country of arrival. To close off the T1, the goods must be presented to customs on arrival with the T1 and the import clearance. The T1 is then completed as the process is complete.

Universal Customs Clearance provide T1 services to companies moving their goods throughout Europe. With us, you also have the option to have the UK export and EU import (dependent on location) clearances included. Contact us for more information today.

Question 8

Who is responsible for arranging the T1 document?

Accepted Answer

The T1 form should be arranged by whomever is responsible for contracting the transport. Whether this is you or your buyer/seller, will depend on the INCOTERM which you use.

However, many regular traders prefer to arrange the T1 form at the same time as the export clearance, ensuring that the details match on both documents and that there is only one agent to deal with during the export customs process.

Universal Customs Clearance provide T1 forms in the UK, as well as export clearance at all major ports and inland clearance in many EU locations. Contact us for more information.

Question 9

Do I need a T1 or a T2 document to ship to the EU from the UK?

Accepted Answer

A T1 form is required when exporting from the UK, as they are outside of the EU. T2 transit documents are required when goods are in free circulation within the EU, but are moving through another country. 

For example, a shipment moving from Belgium to the Republic of Ireland via the UK will temporarily be exiting the EU. On arrival to the UK, the T2 will show customs that this is a transit shipment and won't be released into free circulation in the UK. On arrival in the Republic of Ireland, the T2 will prove that the goods are in free circulation and do not require import duty to be paid.

Universal Customs Clearance provide T1 forms for when you need to move goods from the UK to inland EU. Contact us for more information.

Question 10

Do INCOTERMS affect the use of a T1 form?

Accepted Answer

No, INCOTERMS do not affect the use of a T1. However, your INCOTERM will affect who is responsible for the export customs clearance, which may affect who is responsible for contracting the T1.

To avoid complications, we recommend using the same broker for the export clearance and the T1 so that they are completed at the same time and with the same information. Make sure that all parties are clear on their responsibilities during the contacting for sale of the goods.

Universal Customs Clearance provide T1 transit documents and export clearances from all major UK ports. Contact us for more information.

Question 11

What does it mean to export with a T1 guarantee?

Accepted Answer

A T1 guarantee is held by an agent and is used to generate a T1 transit document. This T1 form allows your goods to travel through EU countries without the import duty and VAT being demanded on entry to the European Union. The procedure is then closed at the country of import. 

The T1 document is certification that the goods are destined for another country and can therefore enter the EU without the taxes being paid. Therefore, a T1 guarantee is required so that customs can demand these taxes from a liable party if the procedure is not closed in time. This prevents circumnavigation of tax on importing goods into the EU.

Universal Customs Clearance provides T1 forms and export customs clearance at all major UK ports. Contact us for more information.

Customs Clearance Services

T1 Transit Form

Submit your T1 Transit Form instructions here

1 - Submit your details

2 - Send us your documents

3 - Get your T1 form