The T1 procedure (external Union transit) allows non-Union goods to be moved through the EU customs territory under customs supervision without paying import duties. It is handled electronically via NCTS.
Example: a shipment from a third country is placed under T1 at the EU external border and cleared only at destination.
Obligations: customs seals or identification measures, a guarantee, and presentation at the office of destination within the time limit.
Costs: customs clearance and waiting at customs offices belong in the costing as additional costs.