T1 transit procedure

T1 is customs law, not excise law. It keeps non Union goods moving uncleared until they are presented at an approved place (Article 226 UCC). Only there does the procedure end, and only there does the import declaration settle which charges fall due.

In practice the procedure shifts the paperwork from the port to the inland. At the place of arrival the goods sit in temporary storage only briefly, and an authorised consignee can discharge the T1 at its own gate without calling at a customs office. That saves a detour and usually a day.

The line towards excise law matters. T1 does not suspend alcohol duty. Duty only fails to arise where the goods are placed under a duty suspension arrangement directly at the place of importation (section 22 (1) AlkStG). The customs side and the excise side therefore have to mesh.

The most common error is assuming that T1 suspends alcohol duty as well. If the goods enter free circulation at destination without a duty suspension arrangement following on, the duty falls due on the whole consignment.

The second error concerns the papers. Where packages or masses differ from the actual load, the procedure cannot be discharged cleanly. Clearing that up runs through the customs office while the truck waits at the gate.