The document is a customs financial guarantee and applies to:
– goods crossing the territory of the European Union in transit;
– to guarantee the delivery of goods from the EU border to a customs warehouse or internal customs office or vice versa.
The transit declaration (T-1) is issued at the EU border for goods arriving by land.
For air/sea cargo from non-EU countries, the transit declaration (T-1) is issued by an authorized agent directly at the airport/port of arrival.