T1 Transit Declarations in Cyprus

What is T1 Transit?

A T1 transit declaration (External Union Transit) is used to move non-EU goods through one or more EU member states under customs control, with duty and VAT suspended until the goods reach their final destination. In Cyprus, T1 transit declarations are submitted under the NCTS (New Computerised Transit System) via the CY-CAS (Cyprus Customs Automated System).

T1 transit is commonly used when goods arrive at Limassol Port or Larnaca Airport and need to be moved to another EU country before being released into free circulation, or when goods transit through Cyprus to a non-EU destination.

When is a T1 Declaration Required?

• Non-EU goods arriving at Limassol Port or Larnaca Airport destined for another EU country
• Goods in temporary storage that will be re-exported without entering free circulation
• Goods moving under a customs warehouse procedure to another EU customs office
• Goods transiting through Cyprus to a non-EU destination

The T1 Process

1. Declaration submission: We submit the T1 declaration via NCTS/CY-CAS, specifying the goods, route, and destination customs office.
2. Guarantee: A customs guarantee (comprehensive or individual) must be provided to cover the potential duty liability during transit.
3. Movement Reference Number (MRN): Once accepted, the system generates an MRN that accompanies the goods throughout transit.
4. Discharge: The transit procedure is discharged when the goods arrive at the destination customs office and the arrival is registered in NCTS.

NCTS under CY-CAS

Cyprus uses the NCTS (New Computerised Transit System) integrated within CY-CAS (Cyprus Customs Automated System) for all transit declarations. We are fully authorised to submit NCTS declarations on behalf of our clients.