What is the T1 and T2 Movement Certificate?
The T1 and T2 documents are key to the customs transit regime, a procedure that allows goods to be moved through a territory without the need to pay duties and taxes at each border crossing.
These documents allow goods to travel between two countries, the country of departure and the country of destination, potentially passing through third countries where customs clearance would otherwise be required, without having to perform that process.
What is the customs transit regime?
It is a system that allows the transport of goods under customs control from an office of departure to an office of destination. The cargo travels sealed, and the payment of duties and taxes is suspended until it reaches its final destination. This speeds up transport and avoids formalities and payments at each transit border.
T1 and T2 Documents: The Key Difference
The main difference between these two documents lies in the customs status of the goods.
T1 Transit (External Transit Procedure)
This is used for goods that are NOT from the European Union and that circulate within or through the customs territory of the EU.
Example:
A truck transports goods from China that have arrived at the port of Valencia (Spain) and their final destination is Poland. The goods travel under the T1 regime through Europe, without paying duties until they arrive at the Polish customs office, where they will make the official entry into the EU and pay the duties.
T2 Transit (Internal Transit Procedure)
This is used for goods that ARE from the European Union (are in "free circulation") and need to pass through a country that does not belong to the EU Customs Union.
Example:
A truck transports Community goods from Spain to Italy, but its route crosses Switzerland (which is not part of the EU Customs Union). The T2 document ensures that the goods retain their Community status and are not subject to Swiss duties.
How do they work?
The process is simple:
The document (T1 or T2) is issued at the customs office of departure by the owners of the goods through a customs agent.
The goods are transported under a customs seal that cannot be broken.
The document is presented at the customs office of destination, where the transit is discharged, and the final customs clearance of the goods (import, etc.) is carried out.
An important point to consider is that, for most transit operations, a financial guarantee is required to cover the potential customs debt in case the goods do not reach their destination, and this must be managed by the customs agent on behalf of the owner of the goods.
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CMR Convention
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SAD (Single Administrative Document)
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EAD (Export Accompanying Document)
Document that certifies the effective exit of goods exported from the EU.
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ATR
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DGD (Dangerous Goods Declaration)
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Summary Declaration
Document containing prior information on goods arriving or leaving the customs territory for control and security purposes.