Customs Guide
Customs Clearance for EU Road Freight: What You Need to Know in 2026
Complete guide to customs rules for road freight in Europe: intra-EU free movement, non-EU border procedures (UK, Switzerland, Turkey), T1/T2 transit, and required documents.
1. Intra-EU: No Customs
Road freight between two EU member states moves freely under the Single Market. No customs declarations, no border stops, no duties. You need a CMR consignment note, commercial invoice with Incoterms, and a packing list. VAT is handled via the reverse-charge mechanism (intra-community supply) when both parties are VAT-registered. The only exception is excise goods (alcohol, tobacco, energy products) which require an e-AD (electronic Administrative Document) via EMCS.
2. Non-EU Destinations: UK, Switzerland, Turkey
For shipments crossing EU external borders, full customs export and import declarations are required. The sender files an EX declaration in the EU; the receiver files an import declaration in the destination country. Key documents: commercial invoice, packing list, CMR, EUR.1 or EUR-MED movement certificate (for preferential tariff rates under trade agreements), and any product-specific certificates (phytosanitary, CE marking, etc.). Since Brexit, UK-bound freight requires a customs declaration on both sides — the Northern Ireland Protocol adds additional complexity for goods moving to NI.
3. T1 and T2 Transit Procedures
When goods transit through a non-EU country (e.g. Switzerland between France and Austria), a T1 transit document is used. T1 means the goods are under customs supervision — they cannot be unloaded or consumed in the transit country. T2 transit is for EU-origin goods transiting through EFTA countries under the Common Transit Convention. The TIR Carnet is an alternative for long-distance transit through multiple customs territories. Transroad handles all transit documentation as part of the transport service.
4. EORI Numbers
Every company involved in importing or exporting goods across EU external borders needs an EORI (Economic Operators Registration and Identification) number. This is a unique identifier assigned by the customs authority of the EU member state where the company is established. Without an EORI, customs declarations cannot be filed. If you only ship within the EU, you do not need an EORI. For Spain-to-UK or Spain-to-Switzerland freight, both the Spanish exporter and the destination importer need valid EORI numbers.
Frequently Asked Questions
Do I need customs paperwork for intra-EU road freight?
No. Freight between EU member states moves under the Single Market with no customs declarations, no duties, and no border controls. You need a CMR consignment note, commercial invoice, and packing list. VAT is handled via the reverse-charge mechanism for intra-community supplies.
What is a T1 transit document?
A T1 document places goods under customs supervision while they transit through a country where they are not being imported. For example, goods trucked from France to Austria through Switzerland travel under T1 transit — they enter and exit Switzerland without customs clearance. The T1 is opened at the customs office of departure and closed at the office of destination.
Do I need an EORI number to ship within the EU?
No — EORI numbers are only required for trade crossing EU external borders. If you only ship between EU member states, no EORI is needed. You do need one for exports to the UK, Switzerland, Norway, Turkey, or any non-EU country.
How has Brexit affected Spain-to-UK freight?
Since 1 January 2021, Spain-to-UK freight requires full customs export and import declarations. The UK-EU Trade and Cooperation Agreement provides zero-tariff, zero-quota trade for goods meeting rules of origin, but the paperwork burden has increased significantly. Average customs clearance adds 1–2 days to transit times compared to pre-Brexit.