The T1 procedure is a customs transit procedure with which Non-Union goods (i.e. goods that have not yet cleared customs) can be transported within the EU or to neighboring countries.

Important features:

1. Goods remain duty unpaid and untaxed during transportation
2. Transportation takes place under customs supervision
3. Applies within the EU and e.g. for EFTA states

When is the T1 procedure used?

1. When goods come into the EU from a non-EU country
2. And before customs clearance are to be transported onwards (e.g. to another location or recipient)

Prerequisites:

1. Recipient is defined as authorized receiver registered
2. Existence of a corresponding Authorization number (ZE)

End of the procedure:

1. As soon as the goods reach the recipient
2. The goods are then either cleared through customs or placed under another customs procedure

The T1 procedure thus enables flexible and controlled transportation of goods within Europe before they are finally cleared through customs.