What Are T1 and T2 Documents? Differences and Uses
T1 and T2 are transit declarations that, under the Common Transit regime, allow goods to be carried from one customs office to another duty-free and guaranteed.
What Are T1 and T2 Documents? Differences and Uses
T1 and T2 are transit declarations that, under the Common Transit regime, allow goods to be carried from one customs office to another duty-free and guaranteed. The main difference between the two is the customs status of the goods.
What is T1?
T1 is used when goods that are not in free circulation (non-Union goods) are carried under the transit regime. For example, moving goods that arrive in Türkiye by sea and have not yet been cleared for import from the border customs office to the office of destination is done with T1. The goods are exempt from duties until they reach the office of destination; in return, the carrier or principal provides a guarantee.
What is T2?
T2 is used for carrying goods in free circulation (with Union status) under the Common Transit regime. The declaration also shows that the goods have Union status. No duty arises on these goods, but the status must be proved.
T2L and TR documents
T2L is the document that proves the Union status of goods in carriage for which no transit declaration is drawn up. TR is used for national transit operations from one customs office to another within Türkiye's customs territory.
Office of departure and destination codes
The declaration states the codes of the office of departure (where the operation starts) and the office of destination (where the goods and documents are presented). The codes consist of a country code and six characters, for example TR220200 for the Kapıkule TIR Customs Directorate. Current codes are available on the Customs Offices and Codes page.
What happens during the transit process?
- The declaration is lodged electronically (NCTS) and, once accepted, a movement reference number (MRN) is generated.
- The transit accompanying document (TAD) travels with the goods.
- The vehicle is sealed; the office of destination must be reached within the time limit.
- The office of destination checks the goods and closes the transit operation; the guarantee is released.
Frequently asked questions
What is the difference between T1 and T2?
T1 is for foreign goods not in free circulation; T2 is for goods in free circulation (Union status).
Who issues the T1 document?
The declaration is drawn up electronically on behalf of the principal (usually the carrier or consignor) by a customs broker or an authorised person and is accepted by the office of departure.
Is a guarantee required for transit?
Yes. A single or comprehensive guarantee is provided for duties and obligations that may arise during transit; with certain authorisations, exemption from or reduction of the guarantee may apply.
Are T1 and the TIR carnet the same?
No. Both provide transit but are based on different conventions: T1 on the Common Transit Convention, the TIR carnet on the TIR Convention.