# Difference T1/T2

*Last updated: 2026-06-22*

> Where the T2 transit procedure covers Union goods – freely circulating within the EU customs territory – T1 applies to non-Union goods, meaning third-country goods on which import duties have not yet been settled.

Where the T2 transit procedure covers Union goods – freely circulating within the EU customs territory – T1 applies to non-Union goods, meaning third-country goods on which import duties have not yet been settled. Both procedures operate through the electronic NCTS (New Computerised Transit System) and require a guarantee covering potential duties and import taxes; the principal, usually the freight forwarder or customs agent, bears liability throughout. T2 is administratively lighter because no outstanding duty claims exist; T1 discrepancies or shortfalls at the office of destination can immediately trigger duty demands. For forwarders handling consolidated shipments with mixed origins, correctly assigning T1 or T2 status is one of the most consequential decisions in transit operations.

**Source:** [https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/index_en.htm](https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/index_en.htm)

## Quick Facts

| Property | Value |
|---|---|
| Term | Difference T1/T2 |
| Language | EN |
| Word count | 115 |
| Last updated | 2026-06-22 |
| Source | https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/index_en.htm |

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