Start with goods status
Transit allows goods to move under customs supervision to the place where formalities are completed. T1 generally concerns non-Union goods; T2 serves specified movements of Union goods. Loading country alone does not determine status. Goods physically in the EU may remain non-Union if they have not been released for free circulation.
Before starting the movement
Confirm departure and destination offices, route and procedure holder. Where required, a guarantee secures potential charges. The driver needs to know how goods will be presented at destination. Choosing T2 solely because a customer requests it, without evidence of status, can produce an incorrect declaration.
Transit is not the final clearance
After presentation, the movement must end and goods may need another procedure. Delivery to the consignee’s warehouse does not necessarily end transit correctly. Plan these steps before departure, particularly where the warehouse is not authorised to handle the operation.
Before you commission the work
- Confirm customs status, not just dispatch country.
- Agree offices and route.
- Check responsibility and guarantee.
- Plan presentation and ending the movement.
What to watch out for
A CMR describes transport; a transit document relates to the customs procedure. Neither replaces the other.
Official sources
General information, not a customs decision or individual tax advice. Requirements depend on goods, route and circumstances; check current guidance before transport.
