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T1 and T2 transit

There are two ways to transport goods via the transit procedure: T1 transit (external Union transit) or T2 transit (internal Union transit).

The main purpose of the procedures is to demonstrate the custom status of your goods, i.e., whether they are Union goods or non-Union goods.

T1 transit (external transit)

T1 transits are mainly used for the following purposes:

  • Transit of non-Union goods.
  • Transit of certain Union goods, for example if you have been granted relief from excise duty, applied for an export refund or repayment and your goods are to be transported to or by way of a Common transit country.

  1. Your goods arrive from the USA to the Port of Gothenburg. The goods are to be stored and declared in Stockholm. You use a T1 transit procedure and transport the goods undeclared through Sweden.
  2. You are exporting Union goods for which you have applied for an export refund. The goods are to be delivered to a consignee in Oslo (Norway is party to the Common Transit Treaty). The T1 transit procedure should be used.

T2 transit (internal transit)

T2 transits are mainly used for the following purposes:

  • Transporting export goods to a country that is party to the Convention on a Common Transit Procedure.
  • Transporting export goods through a country that is party to the Convention on a Common Transit Procedure.

  1. You are transporting Union goods using the T2 transit procedure to a consignee in Oslo.
  2. You are transporting goods from Sweden to Italy. The goods are shipped via Switzerland (party to the Convention). You use the T2 transit procedure to inform the Italian customs authority that the consignment contains Union goods.

Transit outside the fiscal territory of the EU, T2F

If you need to transport goods to, from or between territories that are within the customs territory of the EU but outside the VAT area (e.g. Åland and the Canary Islands), you should use T2F transit (internal Union transit with an 'F' for 'Fiscal').