If the conditions for a T1 document are not met, you as the head of a transit movement must offer a guarantee to secure payment of the customs duties and other fees.
Using the New Computerised Transit System (NCTS), all T1 declarations must be submitted electronically.
The products must be transported with a covering document called the Transit Accompanying Document (TAD).
The community transit process is completed when the products reach their destination, and the office of destination will give the principal a receipt. At this stage, any taxes and duties become due.
A T1 is a transit document that enables the unrestricted movement of goods into and out of the European Union.
The additional document guarantees that no customs charges or taxes are owed as the shipment travels between nations in the European Union.
Whenever a community or common transit declaration is made, HMRC receives a message. Transit Accompanying Documents must be carried by any goods going via communal or shared transportation.
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