Goods received with T1 document

Basic information on the T1 document

The document always concerns so-called non-community goods. This means products that were not made in the EU. Products that are made in the EU from parts that do not come from the EU are also considered non-Community goods. If community goods are exported and re-imported, the status changes. They become non-community goods. Suppose you have ordered a car engine from the USA that is already in Rotterdam, but has not been cleared or taxed. This is now to be brought to Munich.

• The goods are subject to so-called customs surveillance, because taxes still have to be paid. The goods may only leave the storage location when the T1 procedure is initiated. To do this, not only must a corresponding document be created, but also a safety be done. The procedure is deemed to have been initiated when the customs office at the point of departure stamps the document.
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• The goods must be secured against exchange, for example transported in a container sealed by customs. An engine can also be secured by a safe description, for example if the engine number is written in the papers. The T1 document enables the goods to be clearly differentiated from smuggled goods during transport. The document proves that the goods are registered and monitored by customs.
• At the destination, the freight forwarder reports the arrival of the goods to the customs office. The T1 procedure is closed. For the delivery of the goods, new customs documents must be drawn up, from which the amount of the duty or the taxes to be paid can be found. You will receive these documents. You cannot receive the goods until you have paid taxes and duties. The customs office informs the customs office of departure of the closure of the T1 procedure, the deposit is repaid or the surety is released from the obligation to pay.

Report to customs

Sometimes mistakes happen. In practice, as the recipient of the goods, you may also receive the T1 document. At the same time, neither customs nor import sales tax will be charged to you.

• Since the procedure was not closed, the surety is used to pay the fees. This will contact the shipping company that transported the goods. Since it is common today that several freight forwarders are involved, this is a difficult path. It can therefore take a long time for the surety or the freight forwarder to claim the costs for customs clearance from you. The research creates additional costs for which you can be held responsible.
• You should not accept goods that are to be handed over to you with T1 documents, but point out that customs clearance is missing. A mistake has certainly happened. Contact the carrier and report the error.
• If you have accepted the goods, please contact the carrier. The latter can make up the necessary reports so that the procedure is properly closed. At the same time, correct customs papers are issued for customs clearance. The report to customs can only be made by the freight forwarder. He must present the goods there.
• If the demonstration is not possible, the T1 procedure can still be closed in individual cases. Only the freight forwarder can clarify the exact procedure with the customs office.

Since it is the responsibility of the freight forwarder to take care of the correct papers, he is the only point of contact to complete the procedure and prepare new customs papers.