The movement of non-EU goods from one place to another, located within the Union, is subject to certain formalities. When is the T1 or T2 transit procedure applied? The former is mainly used for the movement of non-EU goods. It results in the suspension of import duties and other commercial policy measures until the goods reach their destination in the EU (Art. 189 UCC-RD).
For example, an importer has its warehouse in Warsaw. It wants to store goods located at the DCT in Gdansk there and clear them itself. To be able to do so, it must open the transit procedure at the Customs Branch in Gdansk and close it at the Branch in Warsaw. The Branch in Gdansk will act as the Office of Departure, and the Branch in Warsaw as the Office of Destination. Each time, the official determines the deadline for the closure of the T1 transit declaration on the basis of the data declared by the importer, such as: the distance between the offices of departure and destination or the mode of transport. This means that the carrier has limited time to deliver and declare it for the next procedure.
External transit procedure (T1)
For the preparation of a T1 customs document, it is essential to have:
- transport form (CMR);
- goods specification or packing list;
- certificates that are required for the transit of certain goods, such as certificate of origin or health certificate;
- commercial invoice.
When goods enter the European Union, they can be dutiable, i.e. released for circulation. If this T1 transit procedure is not carried out – and the goods are not dutiable at the first customs branch, e.g. at the border office – at the airport or at the seaport, then a document must be issued.
The transit declaration is presented to the office of departure in electronic form. Once it has been registered, an MRN number is allocated to record and control the transport operation.
Once the goods have arrived at the office of destination, the customs (transit) T1 document is required for the preparation of another procedure – for example, the release declaration.
Internal transit procedure
The internal transit procedure, on the other hand, is used when Union goods are moved from one point to another in the customs territory of the Union and pass through a country or territory outside that territory. The most important function of the declaration is to confirm and maintain the Union status of the transported goods. An example of the internal transit procedure is transport from Poland to Italy via Switzerland.