Transit cargo transportation across EU territory is an integral part of international logistics for Ukrainian businesses. Every time goods travel from a non-EU country across the Polish border into Ukraine – or in the opposite direction – a T1 declaration in Poland must be filed.
Although the procedure itself is standardised across the EU, in practice it raises many questions: who files the T1 in Poland, what documents are required, what does it cost, and how to avoid the mistakes that lead to border delays.
This step-by-step guide provides comprehensive answers – particularly for those organising imports or exports through Poland who want to understand the procedure from the inside. Daleth Group – a logistics operator with its own NCTS system accreditation and a comprehensive guarantee for transit procedures – handles transit organisation through Poland.
What Is a T1 Declaration
T1 is a transit customs declaration that allows goods not in free circulation in the EU to be transported across EU member state territory without paying customs duties in the transit country. In effect, it is a guarantee customs document: the goods travel through the EU “under supervision”, and the customs authorities of the country of departure and the country of destination record the opening and closing of the procedure.
The T1 declaration operates under the Common Transit Convention, which unites EU countries and a number of other states. Poland, as an EU member, is one of the most popular transit hubs for Ukrainian importers – thousands of shipments pass through the ports of Gdańsk and Gdynia and through overland crossings on the Polish-Ukrainian border under the T1 procedure every day.
When Is a T1 Declaration Required in Poland
A T1 declaration is mandatory if at least one of the following conditions is met:
- Goods have arrived in Poland from a third country (non-EU) and are continuing to another third country (for example, Ukraine)
- Cargo has arrived by sea at a Polish port (Gdańsk, Gdynia) and requires onward road transport to Ukraine
- Goods are moving in transit through several EU countries to the final customs point
- Cargo from China or another Asian country that has arrived by air or sea in the EU is proceeding to Ukraine
T1 is not required if the goods are already in free circulation in the EU (i.e. EU duty and VAT have already been paid), or if movement occurs exclusively within the EU customs territory.
Key Requirements for Filing T1
For the T1 procedure in Poland to proceed without delays, several key requirements must be met.
Financial guarantee. The principal of the transit procedure is obliged to provide the customs authorities with financial security covering the amount of potential customs duties. The guarantee may be individual or comprehensive. Without a guarantee, T1 processing in Poland is impossible. Daleth Group holds its own comprehensive guarantee, allowing declarations to be filed promptly without additional approvals.
NCTS registration. The entire T1 procedure in the EU, including Poland, is conducted through the electronic New Computerised Transit System (NCTS). The broker or carrier must have access to this system and the relevant authorisation codes.
Correct goods classification. The goods code under the customs nomenclature (HS code or CN code) must be correctly stated – this affects the calculation of the guarantee amount and the control procedures.
Designated customs office. When filing a T1, a specific customs office of destination where the procedure will be closed is declared. In the case of Ukraine, this is typically the customs crossing on the Polish-Ukrainian border.
“Poland is one of the most heavily loaded transit corridors to Ukraine, especially since 2022. We file T1 declarations daily through the ports of Gdańsk and Gdynia and through overland crossings. The most common mistake we see from clients who come to us with problems is discrepancies between the invoice and the CMR – which seem like a minor detail but hold up cargo for several days. Thorough document verification before filing is what distinguishes an experienced broker from a novice,” – Daleth Group customs broker.
Documents Required for a T1 Declaration in Poland
The standard package includes:
- Commercial invoice – stating value, quantity, goods description, and country of origin
- Packing List – itemising the contents of each shipping unit
- Transport document – CMR (for road transport), Bill of Lading (for sea), AWB (for air)
- Documents from the preceding customs procedure – for example, confirmation of customs control at the port of arrival
- Financial guarantee details – particulars of the guarantee document or the broker’s comprehensive guarantee
- Carrier and vehicle information – vehicle registration number, driver details (for road transport)
- Goods code (CN/HS code) and customs value of the cargo
In some cases, a certificate of origin, licences, or permit documents may additionally be required depending on the goods category. Daleth Group specialists verify the completeness of the document package before the declaration is filed.
Step-by-Step T1 Declaration Process
Step 1. Document preparation. The sender or their broker assembles the complete document package for the cargo. Any error in the invoice or CMR at this stage can lead to a refusal to process or a border delay.
Step 2. Application to the customs broker. The principal (cargo owner or carrier) engages a customs broker with accreditation and NCTS system access in Poland. The broker verifies the documents, determines the guarantee amount, and agrees on the procedure details.
Step 3. Declaration registration in NCTS. The broker enters the cargo data, route, vehicle details, and guarantee amount into the electronic NCTS system. After successful registration, the system generates a unique MRN (Movement Reference Number) – the transit procedure identifier.
Step 4. Obtaining the accompanying document. Based on the MRN, a TAD (Transit Accompanying Document) is generated, printed, and handed to the driver. It accompanies the cargo throughout the entire route.
Step 5. Customs control at departure. At the customs office of departure (for example, at the port of Gdańsk or a temporary storage warehouse), the customs inspector checks the vehicle and cargo and cross-references the NCTS data. Where necessary – physical inspection or sealing.
Step 6. Transit and control points. During transit along the route, the NCTS system tracks the movement. MRN checks may be carried out at certain crossing points.
Step 7. Closing the T1 declaration. Upon arrival at the customs office of destination (for example, at the Polish-Ukrainian border), the customs authority closes the transit procedure in NCTS. Daleth Group approaches this stage fundamentally differently: instead of the standard T1 closure at the border, we file a through customs declaration directly to the destination customs office in Ukraine – without re-filing at the border and without generating additional documents. Only after the procedure is closed is the guarantee released and the broker receives confirmation of transit completion.
How Daleth Group Approaches T1 Differently – and Why It Matters for Your Business
Most market participants view T1 as a technical necessity – a mandatory document without which cargo will not move. Daleth Group treats T1 as a logistics optimisation tool. And the difference in approach delivers concrete savings: in money, time, and number of operations.
How the standard scenario looks without Daleth Group:
Container arrives at the port of Gdańsk or Gdynia → the shipping line allows 10 days for container return → cargo is unloaded and transferred to a temporary storage warehouse → T1 is filed, but only to the nearest Polish road crossing → container is returned to the line → at the border the T1 is closed, and on the Ukrainian side the procedure must be re-filed and a summary document (PD) created → a new vehicle after transshipment. This means a minimum of 3 extra days, transshipment and storage costs from €500 per container, a higher shipping line rate for the container, and doubled paperwork at the border.
How Daleth Group does it:
We file the T1 directly at the port – without transshipment to a warehouse and without changing vehicles. The declaration is filed as a through declaration: from the Polish port to the customs office of destination in Ukraine. Polish or any other brokers do not do this – they open the T1 only to the road crossing, after which the cargo must be re-processed. We provide linear logic: one vehicle, one T1, one procedure – from the port to the destination customs office or the client’s warehouse in Ukraine.
What this means in numbers:
- Savings on transshipment and warehouse storage – from €500 per container
- Lower shipping line rate for the container, since there are no unnecessary handling operations
- Time saving – a minimum of 3 days per shipment
- No double paperwork at the border
- A single point of accountability from the port to the recipient in Ukraine
Who benefits most:
- The importer-consignee in Ukraine – shorter supply cycle, lower operating costs, and cargo delivered to the warehouse without unnecessary stops and re-filings.
- A customs broker or logistics forwarder from Ukraine – can offer clients an efficient scheme without having their own NCTS accreditation in the Polish system or a comprehensive guarantee. Daleth Group acts as the operational partner behind the scenes.
- A customs warehouse in Poland – gains a partner that collects cargo directly at the port, freeing the warehouse from transit operations and reducing the load on its own resources.
- E-commerce and fashion importers – for whom every extra day of delay is a direct loss of seasonal sales.
Common Mistakes When Filing T1
- Incorrect goods code. An error in the HS code leads to an incorrect guarantee calculation or to cargo being held at customs control for clarification.
- Discrepancies between documents. If data in the CMR, invoice, and T1 declaration do not match (weight, number of packages, description), the NCTS system may block the procedure or the customs inspector will initiate a physical inspection.
- Expired or insufficient guarantee. If the guarantee amount does not cover the potential customs duties for the cargo, the customs authority will refuse to process the T1.
- Failure to close the procedure on time. The T1 must be closed within the prescribed time limit. If the cargo has not arrived at the office of destination on time and the procedure is not closed, the broker bears financial liability under the guarantee.
- No NCTS access. Attempting to file a T1 through an intermediary without the relevant accreditation in the Polish customs system leads to refusal and delays.
Cost and Processing Time for T1 in Poland
| Parameter | Port of Gdańsk / Gdynia | Land crossing (road) | Air (Warsaw Airport) |
| T1 processing time | 2–6 hours + port procedures | 2–4 hours | 2–4 hours |
| Additional time | Port procedures (1–3 days) | Border queues (up to 12 hours) | Airport customs terminal |
| Broker service fee | €80 to €150 | €50 to €120 | €70 to €150 |
| Port/airport charges | Yes | No | Yes |
| Typical delays | Physical inspection, queues | Border queues | Technical delays |
| Daleth Group experience | Direct | Direct | Direct |
For an accurate cost estimate for T1 processing in Poland, contact Daleth Group specialists – a manager will prepare an individual calculation based on your cargo and route details.
Who Can File a T1 Declaration in Poland
A T1 declaration in Poland may be filed by:
- An accredited customs broker – the most common option. The broker has NCTS access, their own or leased guarantee, and bears responsibility for the correctness of the procedure. This is the optimal choice for most cargo senders.
- An authorised carrier – some large transport companies have their own NCTS accreditation and can file T1 independently for their own cargo.
- The cargo owner – theoretically possible, but requires registration in the Polish customs system, obtaining NCTS access, and providing an own guarantee. In practice, this is only justified for large companies with consistently high transit volumes.
For most Ukrainian importers and exporters, the most effective solution is to engage an experienced customs broker specialising in transit through Poland. Daleth Group provides T1 transit declaration services in Poland as part of a comprehensive logistics service – with its own comprehensive guarantee, NCTS system accreditation, and experience across diverse cargo categories.
Case Study: T1 Filing for Container Trains Exported from Ukraine to Poland – ZKT Terminal × Daleth Group
One of the most compelling examples of T1 functioning not merely as a document but as a business continuity tool is our project with ZKT Terminal – a modern logistics complex specialising in container freight transport to Poland and onward transit to other EU countries.
The scale of the task was extraordinary: multiple trains with loaded platforms were present at the terminal simultaneously, each carrying up to 50–60 containers. Every container required a correctly completed T1 declaration, physical sealing with seal numbers entered into the declarations – all within the tightest possible timeframes, since queues build fast and the cost of an error or delay is a full train stopped at the border and direct financial losses for cargo owners.
Daleth Group handled the challenge through purpose-built technology for generating dozens of declarations simultaneously, strict operational algorithms, established communication channels with customs authorities, and coordinated workflow with the sealing inspector. The outcome: all T1 declarations completed on time, zero document errors, and the train departed on schedule. As an additional benefit, the use of Daleth Group’s Ukrainian guarantee allowed the client to reduce clearance costs compared to Polish agents.
This case demonstrates that T1 at industrial scale is not a problem – provided the team behind the process has the right tools and proven procedures in place.
More about the case: T1 Filing for Container Trains Exported from Ukraine to Poland
Conclusion
The T1 declaration is a mandatory instrument for any business organising transit shipments through Poland. The procedure is standardised but demands precision: correct documents, accurate goods codes, a valid financial guarantee, and NCTS access – conditions without which processing is impossible.
But T1 is not just about declaration filing. In the hands of an experienced operator, it becomes a tool for genuine logistics optimisation: reducing delivery timelines by 3 or more days, saving from €500 per container, eliminating double paperwork at the border, and providing through-control from the port to the warehouse in Ukraine – without transshipment, without extra vehicles, and without re-filing.
Understanding the step-by-step process helps plan logistics without surprises: knowing timelines, budgeting for the guarantee and brokerage services, and avoiding the common mistakes that stop cargo at the border.
If you need assistance with T1 processing or comprehensive customs transit support through Poland – Daleth Group is ready to take on the entire process. More details on freight from Poland and terms of cooperation are available on the company website.
FAQ
Does T1 in Poland differ from T1 in other EU countries?
The basic procedure is uniform across the EU and governed by the Common Transit Convention. However, Poland has its own specifics: the operating characteristics of the ports of Gdańsk and Gdynia, the congestion at overland crossings (Medyka, Korczowa, Dorohusk), and local requirements of the Polish customs authority. A broker without direct experience in the Polish NCTS system may encounter unpredictable difficulties.
Can a T1 be opened in Poland and closed in Ukraine?
Yes, this is the standard scheme for most cargo travelling from Poland to Ukraine. The T1 is opened at the Polish customs office of departure and closed at Ukrainian customs during clearance. This is how most import shipments through the Polish-Ukrainian border are organised – and it is precisely this through scheme that Daleth Group files at the port, without intermediate transshipment.
What should be done if cargo is stuck in a border queue and the T1 deadline is approaching?
The broker must be notified immediately. The broker contacts the customs office of departure with a request to extend the transit time limit – this is a standard procedure, but it must be initiated before the deadline expires. The Daleth Group team monitors the status of every open T1 and proactively responds to delays.
Is T1 required for cargo travelling through Poland by rail?
Yes. Regardless of the transport mode – road, rail, or air – if the goods are not in free circulation in the EU and are moving in transit, T1 is mandatory. For rail shipments, a separate T1 is filed referencing the rail transport document instead of a CMR.
How many T1 declarations are needed for a single shipment involving multiple trucks?
Each vehicle requires a separate T1 declaration. If one shipment is split across three trucks, three declarations are filed with the cargo distributed accordingly between them.
Does Daleth Group organise delivery from a supplier’s gate in Poland to a warehouse in Ukraine?
Yes. Daleth Group provides the full cycle: collection of cargo from the supplier or from the port in Poland, filing of a through T1 declaration to the customs office of destination in Ukraine, transportation without intermediate transshipment, and full customs clearance on the Ukrainian side. The client receives a single point of accountability for the entire route.