T1 — external transit (NCTS)

Goods are moved between customs offices without duties being levied — under supervision. T1 is used for non-Union goods in transit through the EU.

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Containers from Hamburg to Austria carrying third-country goods, transit shipments from Switzerland through the EU.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: NCTS system, security (lump-sum or individual), identification measure (customs seal).

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.