Frequently Asked Questions
Everything you need to know about T1, T2 and NCTS
What is the difference between T1 and T2 transit?
T1 (external transit) is used for non-Union goods — goods that have not been released into free circulation in the EU. T2 (internal transit) is used for Union goods already in free circulation that need to cross non-EU territory between two EU points. Both allow duty and VAT to be suspended during transit.
What is NCTS?
The New Computerised Transit System is the digital platform used by the UK and EU to manage transit declarations under the Common Transit Convention. Every transit movement must be lodged on NCTS — paper declarations are no longer accepted for air and rail movements since 16 July 2025.
Is the UK still part of the Common Transit Convention?
Yes. The UK has been a full CTC contracting party since 1 January 2021. UK customs offices act as offices of departure, transit or destination, and UK-originating goods can transit through the EU under the CTC without separate bilateral arrangements.
What is an MRN?
MRN stands for Master Reference Number — the unique identifier issued by NCTS when a transit declaration is accepted. The MRN appears on the Transit Accompanying Document (TAD) and is used to track the movement at every customs office until discharge.
Do I need a transit guarantee?
Yes, every transit movement must be backed by a financial guarantee covering the customs debt that would apply if the goods were released for free circulation. You can use an individual guarantee per movement, a comprehensive guarantee (CCG) for multiple movements, or apply for a guarantee waiver if you are an authorised low-risk trader.
What documents do I need for a transit declaration?
Typically: commercial invoice, packing list, CMR or transport document, consignor and consignee EORI numbers, and details of the route and means of transport. For T1 movements you will also need details of the prior import procedure where applicable.
Can you help with movements to Turkey?
Yes. Turkey is a CTC contracting party, and we specialise in transit movements between the UK, EU and Turkey. We provide bilingual support in English and Turkish throughout the procedure.
What happens if a transit movement is not discharged?
If the goods do not arrive at the office of destination, NCTS triggers an enquiry procedure. If the movement remains undischarged, the customs debt becomes payable and your transit guarantee is drawn down. We monitor every movement to make sure discharge happens on time.