When it comes to exporting goods out of the UK and across the EU, there are protocols that need to be followed to ensure that everything is legally and financially taken care of. Since Brexit, hauliers and their truck drivers/distribution teams will need customs clearance - and document T1 UK is the necessary form to hold for a myriad of reasons.
What is the document T1 Great Britain?
T1 documents are a quick fix when it comes to moving goods around the EU and won’t require truck drivers to complete import clearance or pay any import duties or VAT until shipments reach their final destination. It acts as a guarantee and will be held by customs agents that take on the responsibility of liability for any financial fulfilment before goods are signed for/received.
As the UK is no longer an EU member state, customs is now a consideration for anyone taking goods in, out of, and potentially even around Great Britain. The document T1 UK is a transit document that is used to support shipments that will be sent inland from EU sea-border countries such as France. This process will need a customs broker, such as OTS Broker, who will complete a declaration of export clearance, notify the EU of a customs bond and act as a liable party if anything goes wrong.
Who needs to have a T1 form?
Anyone carrying export goods from the UK across the EU must have a document T1 Great Britain in their vehicle so that it can be presented to border authorities for load identification and clearance. This form will be ‘closed off’ when everything is deemed compliant. In the event that shipments aren’t closed off, the broker will be required to pay for the applicable taxes and VAT.
T1 documentation will be necessary if goods are being moved through the EU with the intention of delivery elsewhere (the form will be closed when they exit the final member state), if they pass through any EU states to reach their final destination, or if goods are intended for a customs-controlled area in the EU. In the latter cases, documentation will be closed during customs clearance or by the relevant customs-controlled area.
The good news is that the customs broker will begin the procedure on the hauliers or truck drivers’ behalf, often completing forms electronically on the New Computerised Transit System (NCTS) portal before passing this on to the haulier to present goods to the necessary border force for authorisation. They will be closed off at the final destination as a record of duties and VAT paid. Drivers or hauliers will be asked to provide a commercial invoice, a packing list and the relevant transport documents. These should be supported by information regarding the consignor and consignee, package numbers, total load weight and the customs tariff number. Overall, the aim is to make goods traceable throughout the distribution process (from pickup to drop off) and to ensure proper clearance and compliance for all parties involved.
How long will a document T1 UK take to be closed off?
At stage one of the reclamation phase, the Central Community Transit Office (CCTO) will notify the customs broker, requiring evidence that shipments have been made and all necessary procedures completed. One month later, there will be a “right to be heard” notice, which allows an additional month for evidence to be produced verifying that T1 protocols are complete. If this period expires, customs brokers will be given a C18 form to advise payment, which will clearly outline any and all duties and VAT owed. This is expected to be paid by the broker.
