What a T1 is
The T1 is the declaration for the external Union transit procedure. According to the Spanish Tax Agency, this procedure applies mainly to non-Union goods, and it suspends import duties, other charges and commercial policy measures until the goods reach their destination.
Put simply: a T1 lets goods travel from one customs office to another without paying import taxes yet, because customs keeps them under control throughout the journey. On arrival they are cleared and the taxes are paid, or they are placed under another customs procedure.
When you need a T1
The most common cases:
- The goods arrive at one port but are cleared at another customs office. For example, a container unloaded at a port and cleared at an inland customs office.
- The goods cross a territory without staying there, on their way to another country.
- The importer prefers to clear at destination, where they have their warehouse or their agent.
T1 between Melilla and mainland Spain
Because Melilla is outside the EU customs territory, goods moving between Melilla and mainland Spain are normally handled with an export and an import. In some cases a transit is the better option, depending on the origin of the goods and their route. We look at it with you before choosing the procedure, so you do not pay taxes you do not owe or get stuck at the port.
How the transit procedure works
Transit is managed electronically through NCTS (New Computerised Transit System), the EU’s common tool for controlling transits. Several customs offices are involved:
| Customs office | What it does |
|---|---|
| Office of departure | Accepts the transit declaration and sets the route and time limit. |
| Office of transit | Controls the goods when they cross a border during the transit. |
| Office of destination | Receives the goods and confirms their arrival. |
| Office of guarantee | Manages the guarantee covering the suspended taxes. |
The procedure starts when the transit declaration is filed at the office of departure and ends when the office of destination confirms the goods have arrived. At that point the transit is discharged and the guarantee is released.
Customs transit documents: costly mistakes
- Not closing the transit: if arrival is not confirmed, customs may claim the suspended taxes.
- Time limits and routes: the goods must arrive within the time limit and by the route set.
- Seals: if customs seals the vehicle or container, the seal must arrive intact.
- Details that do not match: if the goods or packages do not match the declaration, there will be holds and incidents.
What we do
We prepare and file the transit declaration, advise you on the guarantee, coordinate with the carrier and follow the T1 until it is closed. If the goods then need clearing on arrival, we do that too: it is our customs clearance for goods service. And if you need to move the cargo between mainland Spain and Melilla, we combine it with our shipping with customs included.