{"@context":"https://schema.org","@type":"DefinedTerm","name":"Difference T1/T2","description":"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","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/difference-t1t2","inLanguage":"en","dateModified":"2026-06-22T15:22:46.084877","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/index_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/difference-t1t2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Difference T1/T2 · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/index_en.htm"}