Transit Documents — FAQ
The questions hauliers, freight forwarders and shippers ask us most often about NCTS, T1, T2, TAD and guarantees.
What is a T1 transit document?
A T1 is an external Union transit declaration used to move non-Union goods across Common Transit Convention (CTC) territory — including the EU, UK, EFTA states and several others — while duties and import VAT remain suspended. The T1 is lodged electronically through NCTS and accompanies the movement as a TAD with a Movement Reference Number (MRN).
When do I need a T2 instead of a T1?
T2 is used for Union goods that cross a non-EU territory on their way between two EU points — typical examples include shipments that transit through Switzerland, or Union goods moving between Ireland and another Member State via the UK post-Brexit. T2 preserves the Union status of the goods, so duties aren't incorrectly charged at the final destination.
What is a TAD and what is the MRN for?
The Transit Accompanying Document (TAD) is the printed (or digitally presented) paperwork that travels with the goods during a transit movement. It carries a barcode and the Movement Reference Number (MRN) — the unique identifier that ties the physical movement to the electronic NCTS declaration. Customs at every Office of Transit and Destination scans or references this MRN.
Do I always need a transit guarantee?
Yes — every transit movement has to be covered by a guarantee for the potential duty and VAT at risk. Most regular traders use a Comprehensive Guarantee (CGU) authorised by HMRC, which covers all their movements up to an approved reference amount. Occasional movers can use individual guarantees (cash deposit or one-off guarantee voucher).
What is an Authorised Consignor / Consignee?
HMRC can authorise traders to start (Authorised Consignor) or close (Authorised Consignee) transit movements at their own premises, instead of presenting goods at a physical Office of Departure or Destination. It saves hours per load for regular traffic. We help clients prepare and submit the application pack to the Central Community Transit Office (CCTO).
What is the Common Transit Convention (CTC)?
The CTC is the legal framework that allows goods to move under customs transit across 36 countries — the EU Member States plus the UK, Switzerland, Norway, Iceland, Liechtenstein, Türkiye, North Macedonia, Serbia and Ukraine. T1 and T2 declarations work inside this framework and are exchanged electronically through NCTS.
What is NCTS Phase 5?
NCTS Phase 5 is the current version of the New Computerised Transit System, which standardises transit messaging across CTC countries. It introduced richer data requirements, new message structures (IE029, IE015, IE044 etc.) and tighter validation. Our filings are all Phase 5 compliant and we handle the data mapping for you.
Do you use Delta T France or UK NCTS?
Both, depending on what saves your movement the most time. UK NCTS (with an Authorised Consignor or an IBF presentation like Ashford) is the standard route. For some EU-arriving loads, starting the T1 on Delta T France removes the need for a UK Inland Border Facility visit entirely. We'll pick the right path for your route.
How quickly can you raise a T1?
For clients with data pre-captured, a T1 is typically lodged within 15–30 minutes of receiving the commercial documents. For urgent first-time movements we prioritise document validation so you still get your MRN and TAD the same working hour.
What does a transit movement cost?
Transit costs depend on route, guarantee requirements, whether you're an Authorised Consignor, and volume. We don't publish fixed rates — every movement is quoted individually against your specific traffic. Send us a route and load profile via the contact form and you'll have a quote the same day.