Most first-time transit users think T1 and T2 are "same thing, different form." They aren't.
The practical difference
A T1 moves non-Union goods — goods that don't have EU customs status — under duty suspension. Examples: Chinese electronics landing at Felixstowe and rolling through the EU to a Turkish buyer; US pharmaceuticals entering at Rotterdam heading to a UK warehouse.
A T2 keeps Union status on goods that would otherwise lose it by passing through non-Union land. Example: EU-origin goods trucked from Germany to Ireland via the UK land bridge. Without a T2, HMRC reads the goods as re-imported to the EU when they leave the UK, and full customs clearance is required.
Why it matters on the day
The risk engine inside NCTS doesn't care about your intent — it looks at the status code on the declaration. If Union goods are lodged on a T1, the movement tends to get flagged because the "origin" data doesn't line up with "non-Union" status. If non-Union goods go on a T2, the declaration is rejected outright.
Decision checklist
- Are the goods already in free circulation in the EU? T2.
- Are they imported from a non-EU country and staying that way until destination? T1.
- Mixed consignment? You need separate declarations — not a single "hybrid" document.
Two common traps
Returned goods that left the EU and are coming back aren't automatically Union goods. If the EU origin evidence is gone, you're in T1 territory until you can prove Union status (often via a T2L).
T2 through Switzerland works the same as T2 through the UK — Switzerland is inside the Common Transit Convention but outside the EU customs territory. Non-EU land, non-EU rules at each end.
When to call us
If the answer isn't obvious from the commercial invoice and origin documents, send the pack. We confirm the right document before anything is lodged — lodging first and correcting later is the expensive path.