Understanding T1 and T2 Status in European Trade

In the world of European logistics and customs, you’ll often hear the terms T1 and T2 especially when working with bonded warehouses, import/export flows, and intra-EU shipments. At Sarsorti Spirits, understanding these transit statuses is critical to helping our clients move goods legally, efficiently, and duty-suspended.

Let’s break down what these codes mean and why they matter.

What Is T1 Status?

T1 is a customs transit status used for non-EU goods moving through the European Union without paying import duties or VAT at the border.

When is T1 used?

• Goods arriving from outside the EU

• Goods moving from a port or airport to a bonded warehouse

• Shipments in transit between EU countries but not yet customs-cleared

Examples:

• A shipment of whisky from Scotland to Poland, passing through the Netherlands and stored in a bonded warehouse

• Whiskey shipped from the China to Belgium via Rotterdam port

Until these goods are released into free circulation (i.e. customs cleared), T1 status keeps them duty-suspended.

What Is T2 Status?

T2 applies to goods that are already in free circulation within the EU but are moving under customs control through the Union transit system.

When is T2 used?

• Goods of EU origin (or already customs-cleared in the EU)

• Goods being transported through or across customs borders (e.g. to overseas territories or special tax zones)

Examples:

• Goods moving from the Netherlands to Cyprus

• EU-cleared products transiting through Switzerland

• Shipments from France to a bonded depot in Finland with indirect routing

Why T1/T2 Status Matters for Buyers and Brokers

If you’re buying goods from a bonded warehouse or coordinating delivery from a third country, knowing the customs status helps you:

• Avoid double taxation or incorrect VAT treatment

• Understand if customs clearance is still required

• Anticipate release timelines and documentation needs

• Ensure correct use of excise documents (e.g. EMCS)

Key Documents Involved

• T1/T2 document: Issued electronically via NCTS (New Computerised Transit System)

• Accompanying administrative documents (AAD or commercial invoice)

• Guarantee (financial security) is often required for the transit movement

The bonded warehouse or customs agent typically arranges the T1/T2 paperwork but you are responsible for understanding what status your goods are in before planning delivery or resale.

What Sarsorti Spirits Does

At Sarsorti Spirits, we:

• Verify whether your goods are T1 or T2 upon arrival

• Coordinate with bonded depots to ensure correct handling

• Inform you if clearance or further movement requires action

• Avoid VAT or excise issues by communicating exact status before release

Final Thoughts

T1 = non-EU goods under customs transit
T2 = EU goods moving under customs supervision

Mixing them up can lead to shipment holds, surprise duties, or compliance issues. That’s why our team ensures full transparency at every stage  from arrival to release.

📩 Questions about bonded goods or customs status? Email us at team@sarsorti.com  we’ll help you navigate T1, T2, and every other step.