T1 Forms – Your guide to exporting to the EU

The use of T1 forms has grown since Brexit, when the UK left the EU customs territory. This is because the T1 customs form allows your goods to move through the EU without paying Duty and Vat until arrival in the destination country, which is now essential for exports to the countries that are further into the EU than the France or sea borders. 

How does the T1 transit procedure work?

The T1 transit procedure is begun by the exporting customs broker, who are also liable for the payment of Duty and Vat on the goods. This is so that taxes can be levied on your goods by any transit countries if the procedure is not completed at the destination country, preventing the use of T1 forms to bypass paying Duty and Vat to customs.
 
To obtain a T1 customs form, your broker will need to complete the declaration electronically on NCTS, before the haulier can book in to present your goods to border force and make the T1 form live. Once the T1 form is live, a copy of this must travel with your goods so that any inspecting border agents can identify the goods are travelling under a T1 transit procedure. 

T1 customs forms are closed off at destination by presenting your goods to a border agency. The import clearance agent will also need to declare your T1 forms on their declaration to customs so that there is record that the Duty and Vat have been paid.

What is needed to create T1 forms?

T1 forms are created using the same documentation that is required for an export customs clearance (commercial invoice, packing list, and a transport document as a minimum). Your customs broker will be able to complete both declarations simultaneously, provided your broker has a transit guarantee that allows them to raise T1s.


For a customs broker to have authorisation to begin the T1 transit procedure, they need to have a guarantee that they can allocate the Duty and Vat of a shipment against. In the event that your T1 customs form is not closed off at the destination, the customs broker has guaranteed they will pay the taxes. Your broker is only allowed a finite amount of Duty and Vat to be allocated against their guarantee at any time, so that there is always enough capital to pay any outstanding taxes. 

At UK Customs Solutions, we have links to all ports and have authorisation to complete T1 transit procedures.

How long do I have to close off a T1 customs form?

 Once your T1 customs form has gone live, it is expected to be closed off within 2-3 weeks. After this, customs will begin the process of reclaiming the Duty and Vat from your customs broker.

During stage 1 of the reclaim, the Central Community Transit Office (CCTO) will send a notice to your customs broker that they need evidence of the T1 transit procedure being completed so that they can close the T1 customs form on the NCTS. 

1 month after the stage 1 notice, the CCTO will issue a “Right to be heard” notice, which gives another month to produce evidence that the T1 form has been closed off.

After this month’s notice ends, your customs broker will be issued with a C18 payment demand for the Duty and Vat that is owed on the shipment. 

UKCS T1 FORMS

UK Customs Solutions complete the T1 transit procedure for many exporters, and have expanded our guarantee since Brexit so that we can accommodate your shipments. If you need a customs broker that can raise T1 forms, or require any other customs services, please contact us today. 

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