A T1 document is the transit declaration that lets non-cleared goods cross a customs territory without being imported into it: no duty and no import VAT arise, and a guarantee is provided instead. It is the instrument behind triangular trade and most flows towards Central Asia and the Gulf.
When you need a T1
- Goods bound for a third country. A load moving from Europe to Central Asia, or through Türkiye to the Gulf, is not imported into the countries it crosses.
- Triangular trade. You buy in one country and deliver in a third: the intermediate country is only a point of passage.
- Movements to and from a bonded warehouse. Port to warehouse, and warehouse to border, both run under transit.
- Buyer not yet identified. The goods move or wait while a buyer is found, and the import decision is deferred.
T1, T2 and TIR: which document
| Document | Scope | Note |
|---|---|---|
| T1 | Transit of non-cleared goods | Continues as a single operation across common transit countries |
| T2 / T2F | Transit preserving free-circulation status | Used in specific cases |
| TIR Carnet | Road transit between parties to the TIR Convention | Common on routings outside the common transit area |
| National transit | Between two customs offices in one country | Port to warehouse movements |
The part almost everyone gets wrong: discharge
A transit operation does not end when the goods are delivered. It ends when the goods are presented at the office of destination and the declaration is properly discharged. An undischarged T1 means the guarantee is not released and charges can be assessed later.
That is why tracking open positions is part of the transport, not of the accounts department.
Common transit: what changed in 2025
The Common Transit Convention allows movement between contracting parties under a single declaration. Georgia acceded on 1 February 2025, so an operation opened in Europe can now run through to Georgia as one declaration, cutting paperwork and guarantees at intermediate stages.
The effect is felt most on cargo bound for Azerbaijan, Kazakhstan and Uzbekistan. One caveat: what became simpler is the European section. The Caspian crossing is unaffected.
Frequently asked questions
What is a T1 document?
It is the declaration used for the transit of non-cleared goods. It allows a customs territory to be crossed without importing the goods: no duty or import VAT arises, against a guarantee.
Is duty payable under transit?
No. As the goods are not imported, no customs debt arises. A guarantee valid for the duration of the regime is provided instead.
When does a T1 operation close?
When the goods are presented at the office of destination and the declaration is discharged. Delivery alone is not enough: an undischarged operation leaves the guarantee blocked.
What is the difference between a T1 and a TIR Carnet?
T1 is the electronic declaration of the common transit system. The TIR Carnet is the international transit document used between parties to the TIR Convention. Which applies depends on the routing.
Is Georgia part of the common transit system?
Yes, since 1 February 2025 it is a contracting party. An operation opened in Europe can run through to Georgia under a single declaration.
Can T1 and bonded warehousing be combined?
Yes, and they often are. Goods enter the warehouse under transit, wait without being imported, and then either clear for free circulation or are re-exported.
Who provides the guarantee?
The holder of the regime, directly or through a guarantor. On shipments we handle, we manage it and monitor the position through to discharge.
Is transit needed in triangular trade?
Yes, whenever the goods physically enter the intermediate country. Without it, charges arise that were never due.
Tell us in which country the goods will be imported. On that basis we set up transit or import, manage the guarantee and track the position through to discharge. See our transit freight page.