T1 is the transit declaration used under the Common Transit procedure to move goods that are not in free circulation, i.e. goods with non-EU status, from one customs office to another without paying customs duties and under a guarantee. Today it is issued electronically in NCTS; the vehicle carries only the Transit Accompanying Document (TAD) with the MRN barcode.
What does T1 suspend?
A truck travelling from Istanbul to Munich crosses Hungary and Austria after Bulgaria, via Serbia or Romania. Without a T1, duties would be collected on the cargo, or a separate guarantee demanded, at every border. With a T1, duties and trade policy measures are applied not at the point of departure but at the destination where the goods are released for free circulation. Any potential duty debt along the way is covered by the guarantee provided by the holder of the procedure. In Turkish legislation, the legal basis is the transit procedure governed by Article 84 et seq. of the Customs Law (Gümrük Kanunu).
The difference between T1, T2 and national transit
| Code | Status of the goods | Where is it used? |
|---|---|---|
| T1 | Non-EU goods (not in free circulation) | Between common transit countries; for cargo leaving Türkiye |
| T2 | EU goods | When EU goods pass through a common transit country such as Switzerland |
| TR | Goods not in free circulation | Only within the Customs Territory of Türkiye |
| IR | Goods whose export formalities are completed | National transit by road within Türkiye |
For a detailed comparison, see the entry on the difference between T1 and T2, and for the difference between a T1 opened for export and a T1 opened for transit cargo, the entry on export T1 vs transit T1.
Who issues the T1, and who is responsible?
The person who lodges the declaration, or on whose behalf it is lodged, is the "holder of the procedure" (principal). This may be the exporter, importer, carrier or forwarder; the declaration is mostly lodged through a customs broker. The holder of the procedure is financially responsible for:
- Presenting the goods to the office of destination within the time limit set by the office of departure
- Carrying the goods without breaking the customs seals and without altering the goods
- Complying with the provisions of the procedure and keeping the guarantee valid
The carrier is also responsible, since it accepts the goods knowing that they are placed under the transit procedure. The guarantee can be individual or comprehensive; a comprehensive guarantee is used for several operations by deducting each from its reference amount.
The relationship between T1 and the TAD
T1 is a declaration; the TAD (Transit Accompanying Document) is the printout produced after this declaration is accepted in NCTS and the goods are released. The MRN barcode on the TAD is scanned at the offices of transit and destination; the office sees all the declaration data from the system. Paper is used only in the fallback procedure applied when NCTS is down. How the declaration is prepared is explained in the entry How to obtain a T1 document.
Where is a T1 valid?
A T1 is valid in the parties to the Convention on a Common Transit Procedure: the EU and EFTA countries, the United Kingdom, North Macedonia, Serbia and Montenegro from the Western Balkans, as well as Türkiye, Ukraine, Georgia and Moldova. A T1 cannot be used for cargo going to Russia, Iran or Central Asia; the TIR carnet is preferred on these routes. The general framework of the subject is in the entry on transit customs clearance.
Common mistakes
- Exceeding the transit time limit and not justifying the delay
- The seal number not matching the number in the declaration
- Entering the 6-digit GTİP (Turkish HS/tariff code) incompletely
- The office of destination being a different customs office from the one in the declaration
- Not closing the operation at destination; in this case duties may be collected from the guarantee. The closing steps are in the entry How to close a T1 transit declaration.
How does Voltim Global help with this?
In its transit customs clearance and bonded and transit transport services, Voltim Global coordinates the T1 declaration, guarantee and documents together with the shipment plan.