Transit, NCTS and the TIR Carnet: Which One and When?

When a truck leaves Turkey for Europe, the Caucasus or Central Asia and crosses border after border without paying duties at each one, it is thanks to the transit procedure. But which transit system applies depends on the route: common transit with NCTS and a T1 declaration, or a TIR Carnet? This guide explains transit procedures, NCTS, the TIR Carnet, how guarantees work and when to use which.

What is the transit procedure?

Transit is a customs procedure that allows goods to move under customs supervision from one customs office to another without paying duties or being subject to trade policy measures. Duties stay suspended until the goods are placed under another procedure at destination, such as release for free circulation or warehousing.

Every transit movement has three core elements:

Office of departure: where the transit declaration is lodged and the goods are placed under the procedure
Office of destination: where the goods are presented and the procedure is ended
Guarantee: security covering the duty risk during the journey

Transit can be national (for example, from a border crossing to an inland customs office) or international, covering several countries.

National transit is common in everyday imports. A container arriving by sea, for example, can be forwarded under a transit declaration from the port customs office to the inland customs office your company uses, without being cleared at the port. On exports, goods can likewise travel under customs control from an inland office to the exit border. In both cases, the transit declaration, the guarantee and the obligation to reach the office of destination within the set time limit apply.

Common transit and NCTS

The Convention on a Common Transit Procedure allows goods to move between EU member states and the other contracting parties under a single transit declaration and a single guarantee. Turkey became a contracting party on 1 December 2012.

As of October 2026, the contracting parties include the EU member states, the EFTA countries, the United Kingdom, Turkey, North Macedonia, Serbia, Montenegro, Ukraine, Georgia and Moldova. The list has grown over time, so check the current position with the Turkish Ministry of Trade.

What is NCTS?

NCTS (New Computerised Transit System) is the electronic system used to run common transit. The transit declaration is lodged electronically, and the offices of departure, transit and destination exchange electronic messages. This reduces paperwork, makes tracking easier and speeds up the ending of the procedure.

In practice, a single transit declaration opened at an inland customs office in Istanbul can take goods all the way to the office of destination in Germany, with no separate declaration or guarantee in the countries in between. For road freight to Europe, this saves significant time at border crossings.

T1 and T2 declarations

T1: Used for goods that do not have the customs status of EU “Union goods”. Common transit movements starting in Turkey generally use a T1 declaration.
T2: Used to move goods with Union status through common transit countries while keeping that status.

The declaration type depends on the customs status of the goods and can have tax consequences. For example, duty-free treatment for Turkish industrial goods entering the EU comes from documents such as the A.TR movement certificate, not from the transit declaration.

Guarantees in transit

The guarantee secures the duties that would arise if the goods failed to reach the office of destination or the procedure was not properly ended. The main guarantee types in common transit are:

Individual guarantee: covers a single transit operation. It can be a cash deposit, a bank guarantee or guarantee vouchers.
Comprehensive guarantee: for holders of the procedure (the person lodging the transit declaration and responsible for it) who carry out transit regularly and meet the conditions. It covers multiple operations up to a reference amount, which may be reduced depending on reliability criteria.
Guarantee waiver: a facilitation available to operators who meet certain conditions.

On top of this, simplifications such as authorised consignor and authorised consignee status can let you start or end the procedure at your own premises.

The TIR system and the TIR Carnet

TIR (Transports Internationaux Routiers) is an international transit system based on the United Nations TIR Convention and used across many regions of the world. Its international management and guarantee chain are run by the IRU (International Road Transport Union).

The pillars of the TIR system:

TIR Carnet: serves as both the customs declaration and the guarantee document. Carnets are issued to authorised carriers through national guaranteeing associations; in Turkey this is TOBB (the Union of Chambers and Commodity Exchanges of Turkey).
International guarantee chain: national associations guarantee duties that may arise during the journey, so no separate guarantee is needed in each transit country.
Approved vehicle or container: goods must travel in a vehicle or container that can be sealed by customs and holds an approval certificate.
Mutual recognition of controls: checks carried out and seals applied in the country of departure are, as a rule, accepted in transit countries.

eTIR

eTIR is the electronic version of the TIR system. Its legal framework, Annex 11 to the TIR Convention, entered into force on 25 May 2021. Turkey was a pioneer in eTIR pilots and among the first countries to connect to the system. With eTIR, declaration and guarantee data are shared electronically, but an eTIR movement is only possible if every country on the route is connected. Check the current country-by-country position with your carrier.

When to use NCTS and when to use TIR

The choice mainly depends on the route and the goods:

The whole route is within common transit countries: for shipments from Turkey to EU countries, the United Kingdom or contracting parties such as Georgia, NCTS with a T1 declaration is generally preferred.
The route includes non-contracting countries: for destinations in Central Asia, Iran or parts of the Caucasus, a TIR Carnet may be the better option. Routes to Kazakhstan or Azerbaijan should be assessed with this in mind.
Multimodal transport: TIR requires at least part of the journey to be by road; routes involving sea or rail legs need a tailored solution.
Sensitive goods: some high-risk goods may require extra guarantees or special rules.

On some routes both systems are possible. Weigh cost, guarantees, border waiting times and vehicle eligibility together before deciding.

Frequently asked questions

When did Turkey join the Common Transit Convention?

Turkey became a contracting party on 1 December 2012. Since then, common transit movements with the EU and the other contracting parties have run through NCTS.

Does a T1 declaration give duty exemption?

No. T1 lets goods move duty-suspended during transit; duties in the destination country are calculated when the goods are released for free circulation there. Preferential rates require origin and movement documents.

Who can obtain a TIR Carnet?

TIR Carnets are issued to carriers authorised by the national guaranteeing association. Exporters and importers usually use the system through the carrier moving their goods.

What happens if goods go missing in transit?

If the procedure is not properly ended, duties can be collected from the holder of the procedure or the guarantee. That is why choosing a reliable carrier and taking out cargo insurance matter.

The right transit system directly affects border time and guarantee costs. Medius plans the transit solution that fits your route through our road freight and customs clearance coordination services.