If your business is involved in exporting from Ukraine to European Union countries, the term «T1 declaration» is not just a technical term – it is a document that determines whether your cargo will arrive without issues or delays. In this guide, we explain T1 for cargo transportation to the EU in detail: what it is, when it is required, who arranges it, and how much it costs.
Important: from May 2026, another declaration – ENS (Entry Summary Declaration) – became mandatory for importing goods into a number of EU countries. Below, we explain in detail the difference between T1 and ENS and when each is required.
What Is a T1 Declaration
T1 is a transit customs declaration processed within the New Computerised Transit System (NCTS). It allows cargo to move through the customs territory of the European Union without immediate payment of duties and VAT in each transit country.
The T1 declaration applies to goods that do not have the status of «Union goods» – that is, goods from third countries, including Ukraine. It is opened at the customs office of departure or at the EU border and closed at the customs office of destination or exit. All cargo movement is recorded in the NCTS electronic system in real time.
An important distinction: T1 is not the same as a CMR waybill or invoice. T1 is purely a customs instrument for monitoring cargo movement across the EU customs territory.
T1 and ENS: Which Declaration Is Required and for Which Countries
When exporting from Ukraine to the EU, one or both declarations may be required – depending on the country of destination or first entry.
T1 (NCTS transit declaration) is issued for the movement of goods in transit across the EU customs territory. It is mandatory for all NCTS member countries, which include all EU member states as well as Switzerland, Norway, the United Kingdom, Turkey, Serbia, and others. T1 is not dependent on the country of first entry – it accompanies the cargo from the customs office of departure to the customs office of destination.
ENS (Entry Summary Declaration) is a separate declaration submitted before the actual crossing of the EU border, serving as advance notice to the customs authorities of the first country of entry. ENS operates within the ICS2 system (Import Control System 2).
From May 2026, ENS is mandatory for goods entering the EU by road and rail. It is submitted by the carrier or customs broker to the first EU customs post on the route.
Which countries require ENS for exports from Ukraine:
ENS is submitted to the EU country through which the cargo first enters the Union’s customs territory. The most common countries of first entry for Ukrainian cargo are:
- Poland – the most popular direction, via border crossings Medyka–Shehyni, Dorohusk–Yahodyn, Korczowa–Krakovets, Koroszczyn–Dolhobychiv, and others;
- Romania – via Siret, Halmeu, and other crossings;
- Hungary – via Záhony (Chop–Zahony) and Beregsurány;
- Slovakia – via Vyshné Nemecké–Uzhhorod and other border crossings;
- Moldova / Romania – for cargo routed through the Moldovan corridor.
Key differences between T1 and ENS:
| # | T1 | ENS |
| Purpose | Transit control across the EU | Pre-arrival notification of entry |
| System | NCTS | ICS2 |
| When submitted | Before cargo departure | Before arrival at first EU border crossing |
| Who submits | Customs broker / principal | Carrier or customs broker |
| Applicable countries | All NCTS member countries | Country of first EU entry |
| Mandatory | Always for EU transit | From May 2026 – road and rail |
Therefore, for standard road export from Ukraine to any EU country from May 2026 onward, both documents are prepared: ENS for the country of first entry, and T1 for movement across the EU customs territory.
When Is T1 Required for Export to the EU
T1 for export is mandatory in the following situations:
- the goods have Ukrainian (or other non-EU) origin and have not been customs-cleared in an EU country;
- the cargo crosses the EU customs territory in transit for delivery to another country;
- the goods are delivered from Ukraine to an inland customs office of the EU recipient state;
- transit passes through several EU countries (e.g. Poland → Germany → Netherlands).
T1 for transporting goods to the EU may also be required for multimodal shipments – when cargo is transferred between different modes of transport within the EU territory. Read more about multimodal delivery on our International Logistics page.
Who Is Responsible for Arranging the T1
Responsibility for arranging the T1 transit declaration rests with the so-called «principal» – the person in whose name the declaration is submitted and who undertakes to ensure compliance with the transit procedure conditions. In practice, T1 for transporting goods to the EU is arranged by:
- an authorised customs broker – the most common option, as the broker has access to NCTS and the required guarantees;
- the carrier – if they are an authorised consignor with their own guarantee in the NCTS system;
- the sender (exporter) themselves – only if they hold the status of authorised consignor in NCTS, which is rare.
ENS (from May 2026) is submitted by the carrier or authorised customs broker to the customs office of the first EU entry country – generally at the same time as or immediately before T1 is arranged.
In the vast majority of cases, a customs broker is engaged for T1 and ENS export processing. This is the most reliable approach, guaranteeing correct documentation and the existence of a valid financial guarantee.
What Documents Are Required for T1
To process a transit declaration, the broker needs the following from the client:
- a commercial invoice with a full description of the goods, value, and delivery terms;
- a CMR waybill (for road transport) or a CIM railway consignment note (for rail);
- a packing list;
- a customs export declaration processed in Ukraine;
- permits / licences / certificates for specific goods (CITES, phytosanitary, veterinary, etc.);
- route information and destination point details.
For ENS, additional information is required: details of the transport vehicle and carrier, the exact route indicating the first EU border crossing, and sender and recipient information.
A key requirement is full consistency of data across all documents. The commodity code (CN), weight, number of packages, and description must match in every document in the package.
Step-by-Step T1 Export Processing
The EU transit declaration is processed according to the following procedure:
Step 1. Document preparation and verification. The broker receives the document package from the client and checks it for compliance with NCTS requirements and EU customs legislation.
Step 2. ENS submission (from May 2026). Before the cargo arrives at the first EU border crossing, the broker or carrier submits the ENS to the ICS2 system for the country of first entry (Poland, Romania, Hungary, etc.). A confirmation number is obtained.
Step 3. T1 declaration submission in NCTS. The broker enters cargo, route, vehicle, and guarantee data into the NCTS electronic system. The system assigns a unique MRN (Movement Reference Number) to the declaration.
Step 4. Receipt of the Transit Accompanying Document (TAD). Once the declaration is confirmed by the system, the TAD is issued – a document that accompanies the cargo throughout the entire transit.
Step 5. Cargo dispatch. The carrier receives the TAD and travels strictly along the indicated route. Customs may seal the vehicle.
Step 6. Arrival and transit closure. Upon arrival at the destination, EU customs confirms receipt of the cargo and closes the transit in NCTS. The principal receives confirmation of procedure completion.
Daleth Group handles customs clearance of transit cargo by processing an end-to-end T1 Customs Declaration at the customs office of departure (Ukraine) in the NCTS system, which is closed at the customs office of destination or at the EU exit border. We are leaders in Ukraine for T1 transit declaration processing and hold authorisation to use a comprehensive financial guarantee in the NCTS system for 36 EU countries. Learn more about the service – Transit Declaration T1.
Common Mistakes When Processing T1
| Mistake | Consequences | How to Avoid |
| Incorrect commodity code (CN) | Declaration blocked or re-processed | Verify the code with the broker before submission |
| Missing or invalid guarantee | Unable to open transit | Check guarantee balance before dispatch |
| CMR and invoice data mismatch | Border delay, inspection | Carefully cross-check all documents |
| Incorrect route indicated | Fine, suspicion of violation | Agree the route with the broker in advance |
| Expired TAD | Need for re-processing | Monitor deadlines and stick to the schedule |
| Errors in vehicle data | Delay when presenting TAD | Submit up-to-date vehicle details |
| ENS not submitted (from May 2026) | Refused entry at EU border, delay | Arrange ENS in advance together with T1 |
T1 Processing Timeframes
The technical processing of T1 for transporting goods to the EU takes from 30 minutes to several hours – depending on the complexity of the cargo and the broker’s workload. If all documents are ready and compliant, in most cases the declaration is processed within 1–2 hours. ENS is recommended to be submitted at least 1 hour before the cargo arrives at the first EU border crossing.
Daleth Group: «We process T1 declarations around the clock, seven days a week. In critical situations, when the cargo is already at the border, we are able to prepare and submit the declaration within 20–30 minutes. This is possible thanks to our direct access to NCTS and our own comprehensive financial guarantee covering 36 EU countries. We also process ENS for first entry countries in accordance with ICS2 requirements that came into force in May 2026.»
T1 Processing Costs
The cost of processing an EU transit declaration consists of:
- the customs broker’s fee for processing the T1 declaration;
- the cost of the financial guarantee (calculated based on the customs value of the cargo and the transit duration);
- the cost of ENS processing (from May 2026) – a separate service for each country of first entry;
- possible additional charges for non-standard cargo or expedited service.
For regular shipments, it is possible to use a comprehensive financial guarantee, which reduces costs compared to arranging a one-time guarantee for each shipment.
How to Verify That T1 Has Been Correctly Processed
The status and accuracy of a T1 can be checked in the NCTS system using the MRN number. After processing, the broker must provide the client with a copy of the TAD with the MRN number for independent tracking.
What to check:
- correctness of the commodity code (CN);
- correspondence of weight and number of packages with CMR and invoice data;
- accuracy of recipient and destination details;
- up-to-date vehicle and driver data;
- declaration validity period;
- presence of ENS confirmation (for road and rail shipments from May 2026).
Why You Should Use a Broker
Independent T1 processing for transporting goods to the EU is only possible for companies with authorised consignor status in NCTS – and this requires a complex and lengthy authorisation procedure. For all other businesses, engaging a customs broker is the only practical option.
From May 2026, the requirement to submit ENS adds to this, further increasing the burden on the sender and raising demands for timely and accurate document management.
Moreover, an experienced broker knows the specifics of each border crossing, typical mistakes and how to avoid them, which significantly reduces the risk of delays and fines.
Case Study: T1 Processing for Container Trains Exported from Ukraine to Poland – ZKT Terminal × Daleth Group
One of the most illustrative examples of T1 becoming not just a document but a business continuity tool is our project with the «ZKT» terminal – a modern logistics complex specialising in container freight transportation toward Poland and in transit to other EU countries.
The scale of the task was unusual: several trains with loaded platforms were simultaneously at the terminal, each with up to 50–60 containers. All of them required correctly processed T1 declarations, sealing with seal numbers entered into the declarations, all within the shortest possible timeframes – because queues form quickly, and the cost of an error or delay is the stoppage of an entire train at the border and financial losses for cargo owners.
Daleth Group handled the task thanks to technology for simultaneously generating dozens of declarations, clear operating procedures, established communication with customs, and experience coordinating with the inspector sealing the containers. Result: all T1s processed on time, no document errors, the train departed on schedule. Additionally, the use of Daleth Group’s Ukrainian guarantee allowed the client to save on processing costs compared to Polish agents.
This case proves: T1 at industrial volumes is not a problem if the process is backed by a team with the right tools and proven procedures.
Read more about the case study: T1 Processing for Container Trains Exported from Ukraine to Poland
Conclusion
The T1 transit declaration is a mandatory tool for any exporter shipping goods from Ukraine to the EU. From May 2026, ENS is added to it – a mandatory pre-arrival notification for the first EU border crossing country (Poland, Romania, Hungary, Slovakia, and others). The timely delivery, absence of fines, and continuity of your business depend on the correct processing of both documents. The most effective way to avoid problems is to work with an experienced customs broker with direct NCTS access and their own financial guarantee.
Learn more about the service on the T1 – Transit Declaration Processing page.
FAQ
What is a T1 declaration and when is it required?
T1 is a transit customs declaration in the NCTS system that allows non-EU goods to move across the EU customs territory without paying duties. It is required for any transit of goods from Ukraine through the EU or to a destination in the EU.
What is ENS and how does it differ from T1?
ENS (Entry Summary Declaration) is a pre-arrival notification of the import of goods into the EU, submitted to the customs authority of the first entry country (e.g. Poland, Romania, Hungary) before the border is crossed. Unlike T1, which accompanies the cargo along the entire transit route, ENS is a one-time advance notification. From May 2026, ENS is mandatory for road and rail transport.
Is T1 mandatory for export from Ukraine?
Yes, if cargo moves across the EU customs territory and does not have Union goods status – T1 is mandatory. Without it, cargo cannot travel in transit through the EU.
Who processes T1 and ENS – the carrier, exporter, or broker?
Most often – a customs broker with NCTS access and a financial guarantee. ENS can be submitted by either the carrier or the broker. The carrier or exporter can process T1 independently only if they hold the special status of authorised consignor.
What documents are required for T1?
An invoice, CMR or railway consignment note, packing list, customs export declaration from Ukraine, and where applicable – permits for specific goods. For ENS, additional carrier, vehicle, and route details are needed.
How long does T1 processing take?
With documents ready – from 30 minutes to 2 hours. In urgent cases, an experienced broker can process the declaration in 20–30 minutes. ENS is recommended to be submitted in advance – at least 1 hour before arrival at the first EU border crossing.