T1 document: transit of non-Union goods
Quick answer
A T1 document allows non-Union goods to move through the EU without duty being paid at every border. Transit ends when the goods and required information are available at the customs office of destination, not when the import declaration is approved. The import declaration is a separate step that follows afterwards.
Transit, T1, T-Doc or T1 document: several names are used, but here we use T1 document.
What is a T1 document?
A T1 document is a transit document used to transport non-Union goods through EU countries without paying customs duty and other charges at every border. It facilitates international trade by allowing goods to move between customs offices until they reach their final destination, where they are either imported or exported onwards.
- Consignor and consignee
- Details of where the goods are sent from and their destination.
- Goods description
- A detailed description of the goods being transported.
- Commodity code
- Classification of the goods under the customs tariff.
- Means of transport
- How the goods are transported, for example by lorry, train or ship.
- Gross weight and packages
- The weight of the goods and number of packages.
What the declaration contains
The customs value is not included in a transit declaration. It is established when you submit the import declaration.
Arrival of the goods
When your goods arrive at the Swedish border, they are still under the transit procedure opened with the T1 document. The first step is to present them to the customs office of destination.
If the recipient holds authorised consignee status, transit can instead end at an approved place without visiting a customs clearance office. Notification is made in NCTS, and unloading may begin only after Swedish Customs has granted permission to unload. This is the usual route for businesses with regular transit movements.
Customs checks
When Swedish Customs receives your information, it is checked against the transit declaration. Customs officers may also inspect the goods.
How transit is ended
Transit ends when the goods and required information are available at the customs office of destination. In practice there are four steps.
- Arrival registrationThe arrival is registered in NCTS.
- Permission to unloadSwedish Customs grants permission; only then may unloading begin.
- Unloading resultsThe results are submitted.
- Control resultsThe customs office of destination sends control results to the customs office of departure. Only then is the transit movement closed.
The import declaration is a separate step after transit has ended. It does not close the transit movement.
Submitting the import declaration
You now submit your Swedish import declaration. This can be done electronically through Swedish Customs, or we can help. The declaration must contain detailed information about the goods.
- Goods description
- A detailed description of the goods.
- Commodity code
- The correct commodity code under the customs tariff, the TARIC code.
- Value of the goods
- The customs value, including transport and insurance to the first point of entry into the EU.
- Country of origin
- The country where the goods were manufactured or processed.
- Quantity
- The number of units or weight of the goods.
- Transport documents
- For example consignment notes or bills of lading.
What the import declaration requires
Customs valuation information
If a consignment’s customs value exceeds SEK 231,666, equivalent to EUR 20,000, you may need to provide additional valuation information. The threshold applies to the customs value of the whole consignment.
The information is supplied directly in the import declaration, no longer as a separate document. Use data element 14 04 000 000 for additions and deductions, 14 07 000 000 for valuation indicators and 14 10 000 000 for the valuation method.
You do not submit the supporting documents, such as the invoice, transport documents, insurance certificate and other costs including packing and handling. However, you must be able to produce them if Swedish Customs asks.
The information may be omitted in certain situations, including non-commercial imports and continuous goods flows between the same seller and buyer where it has been supplied at least once previously.
Paying duties and taxes
After the T1 document has been closed, you are responsible for paying any applicable customs duties, VAT and other taxes.
The goods are released when the customs debt has either been paid or is covered by a guarantee. If the business has a payment deferment authorisation and comprehensive guarantee, goods are released immediately and you pay later against a customs bill, with a credit period of approximately 30 days. Without payment deferment, charges must be paid in connection with the declaration.
If the business is VAT-registered, import VAT is reported to the Swedish Tax Agency in the VAT return, not to Swedish Customs.
Release of the goods
Once the import declaration is approved and the customs debt is paid or covered by a guarantee, Swedish Customs releases the goods. For businesses with payment deferment, release precedes payment and the charges appear on the subsequent customs bill.
NCTS: the transit system
NCTS, the New Computerised Transit System, is the electronic transit system used within the EU and in countries that are parties to the Common Transit Convention. Sweden moved to NCTS Phase 6 on 27 February 2026.
In addition to the EU, Convention countries are Georgia, Iceland, Liechtenstein, Moldova, Montenegro, North Macedonia, Norway, Switzerland, Serbia, the United Kingdom, TĂĽrkiye and Ukraine. The United Kingdom is now one of the most important for Swedish transit movements.
- Submit and process transit declarations electronically.
- Track the movement of goods.
- Report discrepancies during transport quickly and easily.
Keep the documentation
Keep all documents relating to the import process, including the T1 document, import declaration and correspondence with customs authorities. They are valuable for future reference and possible audits.
Read on
How to end the transit step by step is covered in our guide ending T1 transit in Sweden.
To show instead that goods are Union goods, you use T2L or T2LF.
All the documents are collected under customs documents.
Does T1 end when the import declaration is approved?
Must I pay before the goods are released?
Must I always visit a customs clearance office?
Does the customs value declaration still exist as a document?
Sources
The information on this page was checked against the following sources on 8 September 2026. Rules can change and the page may become outdated. Please let us know if you spot anything incorrect.
