T1 is a customs guarantee. It is required for transit transportation of cargoes through the European Union and guarantees delivery of commodity from the EU border to the customs warehouse, internal customs office or vice versa.
If the commodity transported through the EU under the T1 procedure is not delivered to the customs border, the agent that has provided guarantees for the commodity and certified this document shall pay the amount of customs duties which would have been paid for customs-cleared cargo for use in the EU.
T1 is used as an alternative to Carnet TIR and executed for all transfers of transit cargo through EU states even in case of transfer from one customs warehouse to the other.
T1 is generated on the basis of data from the invoice, the packing list, and the sender’s power of attorney