Submit your T1 Transit Form instructions here
1 - Submit your details
Complete the below T1 form instructions to let us know about your shipment. If this is your first time working with us, open an account here. We will need minimum 7 days notice the first time you deal with us.
2 - Send us your documents
Email the commercial invoice, packing list, export clearance, and any other supporting documents to firstname.lastname@example.org.
3 - Get your T1 form
Mon to Fri, 09:00 to 17:00, You will need to allready be set up as a client on our systems, so first you need to open an account here. We will need minimum 7 days notice the first time you deal with us.
We will also require a copy of the following documents. These are mandatory and without the documents in bold we will not be able to raise the declaration.
- Commercial Invoice. This should contain all HS/Commodity codes with gross weight & value per HS Code. Please ensure the consignor and consignee details are correct.
- Full Export Declaration
- Packing list
- Veterinary Certificate (if applicable)
- CHED documents (if applicable)
- Dangerous Goods certificates (if applicable)
- CITES licence
- Any other supporting documentation
T1 Forms: What you need to know
Exporting your goods to, or importing your goods from, countries that are further into the EU requires the use of T1 forms. Without T1s, you would need to calculate import duty and VAT on goods when they arrive at the first customs border, instead of in your destination country.
Trade between the U.K. and any EU country beyond France or another sea border requires a T1 to prevent premature paying of customs duty and VAT.
Universal Customs Clearance have a customs guarantee for transit movements, meaning that we can issue you with T1 forms when you are exporting goods to the EU.
In addition to this, we are also able to register you as an authorised consignor through our guarantee. As an authorised consignor, you are able to have the T1 form raised at your premises instead of waiting at the border for issuance.
What is the process for raising and closing T1 forms?
T1 forms are raised by customs brokers so that your goods are not required to enter free circulation until the goods have arrived in the destination country. The T1 form will be presented at each border, to allow entry without payment of taxes, and then closed off once the customs clearance has been completed at the destination.
For a customs broker to raise T1 forms, they must have a guarantee with HMRC. This is because failure to close the T1 form at destination will result in the customs broker needing to pay the taxes, preventing the misuse of T1s for avoidance of paying tax.
When raising the T1, your customs broker will submit a declaration on NCTS. Usually, your haulier will then need to present the goods to border force for the T1 to go live and the MRN to be issued. However, Universal Customs Clearance are able to register you as an authorised consignor, meaning that we can issue you with an MRN at your premises instead of you needing to wait until presentation at the border.
Once the T1 form is issued, this must travel with the goods at all times so that any inspecting customs officer can see the goods are travelling under a transit procedure. On arrival in the destination country, your customs agent will complete the customs clearance and the haulier will close the T1 at the border.
If a T1 has not been closed off 2-3 weeks after issuance, this will trigger HMRC to follow up with your customs broker to ensure that the goods have been cleared in the destination country, and that the taxes have been paid accordingly.
What is needed when creating a T1?
Creating T1 forms requires the same documentation as is needed for export customs clearance:
– Commercial Invoice
– Packing List
– Movement Certificate – IE CMR or Bills of Lading
– Any supporting documents or certificates of origin.
Provided your customs broker has a transit guarantee, they will be able to raise your T1 at the same time as doing the export declaration.
Universal Customs Clearance have a transit guarantee and links to all major seaports, so we can complete your T1s and export customs clearances for you.
Need advice on community transit movements?
T1 transit form FAQs
What is an authorised consignor for T1 forms?
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.
How do I obtain a T1 form as an exporter?
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.
What documents do I need to raise a T1 transit form?
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.
What happens if my T1 form is not closed in the destination country?
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.
What does an export T1 document do in the UK?
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.
Who signs off a T1 document?
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.
Why do people use T1 forms?
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.
Who is responsible for arranging the T1 document?
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.
Do I need a T1 or a T2 document to ship to the EU from the UK?
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.
Do INCOTERMS affect the use of a T1 form?
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.
What does it mean to export with a T1 guarantee?
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.