What is T1?
T1 is a certificate used for the movement of non- community goods. The non-community status basically means that certain formalities have not yet been fulfilled and therefore, the product is under customs control. The formalities can be: the payment of import tax, for example. When certain goods need to be transported from A to C, sometimes the product has to cross the border of country B. The T1 document tells customs that although the products may be physically present in country B, they are not yet cleared for public circulation. Therefore, they can be either transported between borders or stored in a bonded warehouse under customs control. Upon arrival at the end destination, the T1 document is settled, taxes will be charged and the goods are cleared for circulation.
What is T2?
Community goods are from the EU or bought in the EU, or are non-community goods that have been cleared (or imported from another country) to public circulation. These goods are ready to be redistributed. However, when transporting these to a country outside of the EU or to a Common Transit country (CT), a different form is needed. As these countries are not part of the EU, you’ll need the T2 form to declare the goods in the country of destination.
What does “Union Transit” mean?
Union Transit is a customs procedure that allows non-community goods to move between 2 points in the EU, while under customs control. The charges on these products are suspended and will be paid upon arrival at the destination. Upon payment, the goods will be cleared for circulation.
Differences and Similarities
Basically, which document you should use depends on where you want to pay your customs duties. When you transport community goods from Italy to Switzerland for example, you pay your customs duties in the Exit country! Therefore, a T2 document is needed. Non-community goods travelling between different countries are under customs control and can not be freely distributed. Until the T1 form has been secured, the goods are under customs control.