T1, T2, EUR.1 and A.TR are the customs documents that traders need most often when trading goods with countries outside the EU. T1 and T2 govern the movement of goods under customs supervision, while EUR.1 and A.TR reduce or avoid customs duty in the receiving country. In trade between the EU and Turkey, choosing correctly between A.TR and EUR.1 is what mainly decides whether your customer pays customs duty.
Which customs documents exist in international trade?
Customs documents can be sorted into four groups according to their purpose. If you know these groups, you quickly understand which paper is needed for which shipment.
- Transit documents (T1, T2): they accompany goods under customs supervision from one customs office to the next, without duties becoming due along the way.
- Preference and status proofs (EUR.1, A.TR, origin declaration): they prove the origin or customs status of the goods and allow lower customs duty or duty exemption.
- Commercial documents (commercial invoice, packing list): they describe goods, value and packaging and are the basis of every customs declaration.
- Registrations and declarations (EORI number, export declaration, import declaration): they identify you as an economic operator and declare the goods to customs.
Most declarations are now made electronically. In Germany, customs uses the ATLAS system for this, and the European NCTS for the transit procedure. Paper documents such as EUR.1 and A.TR still exist, but they are used together with an electronic declaration.
T1 and T2: transit procedure under customs supervision
The transit procedure allows goods to be transported uncleared through one or more countries. Customs duty and import VAT only become due at the customs office of destination, not at every border. For the duration of the transport, the holder of the procedure, usually the freight forwarder or a customs service provider, provides a guarantee.
T1: external Union transit procedure
The T1 procedure applies to non-Union goods, meaning goods that have not yet been cleared in the EU. A typical case: a truck brings goods from Turkey to Germany. At the EU external border, for example in Bulgaria, the goods are placed under the T1 procedure and are only cleared in Germany at the customs office of destination or in a bonded warehouse. This way, the goods do not have to be cleared in the first EU country.
The deadline is important: the goods must arrive at the office of destination within the time set by customs and with the customs seal intact. The guarantee is only released once the procedure has been properly discharged there.
T2: internal Union transit procedure
You use T2 for Union goods that, on their way from one EU country to another, pass through a third country that is a party to the Convention on a common transit procedure. Examples are Switzerland and Norway. The T2 procedure ensures that the goods keep their status as Union goods and are not cleared again on their return to the EU.
The T2L proof is related. It only proves the Union status of goods, for example for sea transport between EU ports, without a transit procedure being opened.
EUR.1: proof of preferential origin
The EUR.1 movement certificate proves that goods originate in the EU or in the partner country according to the rules of a preferential agreement. With this proof, the recipient pays reduced customs duty or none at all. Whether goods count as originating goods does not depend on where they are shipped from, but on the rules of origin of the respective agreement, for example on how much materials from third countries have been worked or processed.
The EUR.1 is issued by the exporter and endorsed by the customs office at export. For low-value shipments or for approved exporters, many agreements allow an origin declaration on the invoice instead of the EUR.1. The value limits and wording of this declaration differ by agreement. So check them for each destination country.
The basis for your origin statement is often the supplier's declarations from your suppliers. Without them, you usually cannot prove the origin during an audit. An incorrect preference proof can lead to customs duty being levied on your customer retrospectively.
Preferential origin must be distinguished from the non-preferential certificate of origin. In Germany it is issued by the Chamber of Industry and Commerce (IHK) and mainly serves trade policy purposes, for example when an importing country requires it for import. On its own, it does not bring any duty reduction.
A.TR: customs union between the EU and Turkey
Since 1996, the EU and Turkey have formed a customs union for industrial goods. No customs duty is charged on these goods in trade between the two sides if they are in free circulation in the EU or in Turkey. The proof for this is the A.TR movement certificate.
The decisive difference to the EUR.1: the A.TR is not a proof of origin. It confirms the customs status "free circulation". This is why goods that originate in China but have been cleared in the EU can also be delivered duty-free to Turkey with an A.TR.
When to use A.TR and when EUR.1 in trade with Turkey?
- Industrial goods, for example textiles, machinery, electronics or furniture: A.TR.
- Agricultural products for which the agricultural agreement between the EU and Turkey provides preferences: EUR.1.
- Coal and steel products covered by a separate free trade agreement: EUR.1.
The classification in each individual case is determined by the customs tariff number. For borderline cases, for example processed foods, clarify in advance with customs or your customs service provider which proof applies.
Attention: additional duties in Turkey
Turkey levies additional duties on certain goods, the amount of which depends on the country of origin. Even with an A.TR, Turkish customs may therefore require proof that such goods originate in the EU. Ask your customer in Turkey before shipping which proofs their customs broker needs. This saves queries at the border.
In the opposite direction, meaning imports from Turkey to Germany, the same principle applies: with a valid A.TR, no customs duty is charged on industrial goods. Import VAT is still due, because the customs union only concerns customs duty.
Commercial invoice, packing list and EORI number
Without these basic documents, no shipment gets through customs, regardless of whether a preference proof is included.
Commercial invoice
The commercial invoice is the most important basis for the customs value. It should contain at least:
- Name and address of seller and buyer, and of the consignee if needed
- Invoice number and date
- Exact description of goods and customs tariff number per item
- Quantity, unit price, total value and currency
- Delivery term according to Incoterms 2020, for example DAP or DDP
- Country of origin of the goods
- Gross and net weight
Vague descriptions such as "spare parts" or "samples" often lead to queries. Describe what the goods are and what they are made of. You can read more about delivery terms in our blog.
Packing list
The packing list shows how the goods are packed: number of packages, contents per carton or pallet, dimensions and weights. Customs uses it during an inspection, the freight forwarder for load planning. The details must match the commercial invoice.
EORI number
The EORI number (Economic Operators Registration and Identification) identifies companies to customs authorities throughout the EU. Anyone exporting goods from the EU or importing goods into the EU needs one. In Germany, you apply for the number free of charge from the Generalzolldirektion (Directorate General of Customs). German EORI numbers start with "DE". Apply for the number before the first shipment is due, because the allocation can take a few days.
Export and import: the process in practice
Taking a truck shipment from Germany to Turkey as an example, the typical process looks like this:
- Preparation: you create the commercial invoice and packing list and check the customs tariff numbers.
- Export declaration: you or your customs service provider declare the goods electronically in ATLAS. The shipment receives a Movement Reference Number (MRN).
- Preference or status proof: the A.TR or EUR.1 is issued and endorsed by the customs office of export.
- Transport: the goods leave the EU at the customs office of exit. The exit confirmation proves the export and serves as your evidence for the VAT-exempt supply.
- Import in Turkey: the recipient's customs broker declares the goods and presents the documents. Depending on the delivery term, customs duty and taxes are paid by the recipient or the sender.
For imports from Turkey to Germany, the route is reversed, often with a T1 procedure to the customs office of destination or to a bonded warehouse. There, the goods are released for free circulation or stored uncleared. How transports on this route work is described in our blog.
Common mistakes and how to avoid them
- Wrong proof: EUR.1 instead of A.TR for industrial goods to Turkey. Check the classification via the customs tariff number.
- Inconsistent details: weights or quantities in the invoice, packing list and declaration do not match.
- Incomplete proof: the signature or endorsement on the EUR.1 or A.TR is missing. An incomplete document is often not accepted in the receiving country.
- No supplier's declarations: you certify a preferential origin that you cannot prove.
- Unclear delivery term: nobody knows who pays customs duty and import VAT. Define the Incoterm before concluding the contract.
- Missing exit confirmation: without it, the tax exemption of the export is hard to prove.
Customs regulations change regularly. You can read about what is currently being newly regulated for low-value consignments in online retail in our blog.
Customs clearance with FulFra
FulFra handles customs clearance for your shipments, especially in the Turkey corridor. FulFra runs regular truck services between Turkey and Germany, typically in 4 to 6 working days, including customs clearance and documents. In its own warehouse in Lehrte near Hanover, FulFra operates a bonded warehouse: there you can store goods uncleared for up to 90 days and only clear them when you need them.
You can see the price for the transport instantly in the price calculator, without an account. You can add customs clearance to the quote there as an additional service.
Frequently asked questions
What is the difference between T1 and T2?
T1 applies to non-Union goods that are transported uncleared under customs supervision. T2 applies to Union goods that, on their way within the EU, pass through a country of the common transit procedure, for example Switzerland.
Do I need an EUR.1 or an A.TR for Turkey?
For industrial goods in free circulation, you use the A.TR. The EUR.1 is intended for certain agricultural products as well as coal and steel products. The customs tariff number of the goods is decisive.
Does the A.TR replace the commercial invoice?
No. The A.TR only proves the status of the goods. You also need the commercial invoice and packing list, because they are the basis of the customs declaration.
Where do I apply for an EORI number?
In Germany, from the Generalzolldirektion, via the German customs website. The allocation is free of charge. Allow a few days for it.
Is no import VAT charged with an A.TR?
It is. The A.TR exempts industrial goods from customs duty, not from import VAT. Whether you can deduct it as input tax depends on your tax situation.
Would you like to have goods from or to Turkey cleared through customs? All services and the process can be found on our customs clearance page.