"Do I need a T1 or a T2?" is one of the most common questions we get from UK shippers and forwarders after Brexit. The short answer is: it depends on the customs status of the goods. The long answer is worth reading once so you never have to ask again.
The underlying concept: Union status
Every goods consignment has a customs status. Goods in free circulation in the EU customs territory have Union status (sometimes called T2L status). Goods that do not have that status are non-Union goods.
- T1 is for non-Union goods moving under duty and VAT suspension.
- T2 is for Union goods that need to cross a non-EU country while keeping their Union status.
Two different problems, two different documents.
T1 — the common case
Most UK exports after Brexit use T1. Why? Because from the EU's point of view, goods produced in the UK are no longer Union goods. If they are moving across the EU under duty suspension — to an inland destination, to a non-EU CTC country, or to a place where formalities will be completed — they move on a T1.
Examples where T1 fits:
- UK manufactured goods exported to an inland customs office in Germany.
- UK goods going to Türkiye overland through the EU.
- Non-Union goods that arrived in the UK under temporary storage and need to leave again.
T2 — the narrower case
T2 comes up when goods have Union status but need to travel through a non-EU country without losing it. A classic example is goods moving from one EU member state to another by road, passing through Switzerland. The goods are Union goods; the transit through Switzerland is the reason a transit document is needed; T2 keeps the Union status intact so nothing has to be re-declared at the next EU border.
Examples where T2 fits:
- EU-origin goods moving from Germany to Italy through Switzerland.
- Union goods travelling through Norway or Serbia and re-entering the EU.
- Inter-EU shipments via non-EU ferry routing where Union status needs to be preserved.
For UK-origin exports, T2 is unusual — UK-origin goods do not have Union status to preserve. A UK shipper only tends to need T2 when they are acting as a forwarder for goods of EU origin that happen to transit through the UK or a non-EU country on their way elsewhere.
What about T2L?
T2L is not a transit declaration — it is a proof of Union status document. It is produced to prove that goods are Union goods, typically when they are entering the EU from a non-EU territory and their status needs to be evidenced. T2L is closely related to T2 but used at a different point in the movement: T2L proves status, T2 preserves it during transit.
Practical rule for UK exports
If you are a UK-based shipper and your goods originated in the UK or arrived here as non-Union goods, assume T1 until someone gives you a good reason to think otherwise. If your goods are EU-origin and you are just routing them via the UK or a non-EU country to another EU destination, that is the narrow case where T2 applies.
When it actually matters
Getting T1 and T2 mixed up on a declaration doesn't lose goods at the border — NCTS will typically come back with a query — but it does waste time and can delay a sailing. The safer answer is to brief your customs team on origin and status up front, not after the fact. From there the choice of T1 or T2 is the easy part.