What Is the Common Transit Convention?
The Common Transit Convention (CTC) is an international agreement that allows goods to move under a single customs transit procedure between its contracting parties without paying import duty or VAT at each border. It is the legal foundation for T1 and T2 transit declarations.
The Convention has existed since 1987 but became newly relevant for the UK after Brexit. The UK acceded to the CTC in its own right on 1 January 2021 — making it a contracting party rather than a member through the EU.
Who Is in the Common Transit Area?
As of 2026, the contracting parties are:
- The European Union (27 member states) — as a single contracting party
- The United Kingdom
- EFTA states — Switzerland (incl. Liechtenstein), Norway, Iceland
- Türkiye
- North Macedonia
- Serbia
- Ukraine
That covers nearly every country in Europe that the UK trades with — plus Türkiye, which is a major trading partner for both the UK and the EU.
How Does CTC Benefit UK Traders?
Three big benefits:
1. Simplified Cross-Border Movement
A single T1 or T2 declaration covers the entire journey from office of departure to office of destination, even if the goods pass through several CTC territories. No need for multiple national transit declarations.
2. Duty Deferred Until Destination
Import duty and VAT are not paid until the goods arrive at the office of destination and are released for free circulation (or another customs procedure). Cashflow stays inside your business.
3. Recognised Authorisations
If you hold authorised consignor or consignee status in one CTC country, the status can support operations in others. AEO benefits are also recognised across the CTC area.
T1 vs T2: Which Should You Use?
| Procedure | Used For | |-----------|----------| | T1 | Non-Union goods moving within the CTC area (e.g., UK imports from outside the EU/CTC moving to a bonded warehouse) | | T2 | Union (EU) goods that need to cross a non-Union territory while keeping their Union status (e.g., EU goods passing through the UK on their way back to the EU) | | T2F | Union goods moving to or from special fiscal territories within the EU |
What Does a Movement Actually Look Like?
A typical UK → Türkiye T1 movement:
- Goods are imported into the UK from China (declared into customs warehouse — no free circulation).
- T1 transit filed in NCTS by UK office of departure (e.g., authorised consignor warehouse).
- TAD and MRN issued — driver carries TAD with goods.
- Truck departs UK via RoRo at Dover; presented at French office of transit, then onward through EU.
- Truck arrives at Turkish office of destination (Kapıkule, Halkalı or other).
- Goods presented; T1 discharged in NCTS (IE045).
- Turkish import procedure begins.
Common Pitfalls
- Wrong office of destination code — easy mistake when routing changes; results in TAD rejection mid-journey.
- Under-valued guarantee — particularly common for high-duty commodities; office of transit can refuse the TAD.
- Missed discharge — if the office of destination doesn't lodge IE045 promptly, the procedure stays open and the guarantee remains tied up.
How We Help
T1 Transit prepares CTC declarations for movements in and out of the UK every day. We are particularly experienced with UK ↔ Türkiye movements — including bilingual documentation, correct Turkish office codes, and coordination with Turkish customs brokers at Kapıkule and Halkalı.
Get in touch to discuss your routing.