The external transit (T1) procedure allows non-Union goods to be moved from one point to another within the customs territory of the Union without incurring customs duties or other charges.
This movement is facilitated by a T1 document, which serves as official proof of the suspended duties and charges. It is important to note that goods under this procedure are still under customs supervision and can only be transported to locations that have been approved by customs, such as bonded warehouses.
The T1 procedure allows for the smooth and efficient movement of goods within the customs territory of the Union while maintaining proper oversight and control.