Customs and compliance — Apr 2026
Export declarations (EX1 and national export systems)
An export declaration is submitted when goods leave the EU customs territory, regardless of destination. 'EX1' is a commonly used shorthand for this declaration type in some national systems, though the underlying export procedure is part of the EU's wider customs framework rather than a single EU-wide form.
The export declaration confirms the goods have legally left the EU — which matters not just for customs but often for VAT treatment of the export too.
T1 vs T2: what transit documents actually mean
A T1 document covers goods that don't have EU customs status moving under transit — for example, non-EU goods moving through the EU to a destination outside it, without duty being paid at the point of entry.
A T2 document covers the opposite case: goods that do have EU customs status, moving through a non-EU country, without losing that status. This is exactly the situation for Ireland-bound freight using the UK landbridge — EU-status goods moving through the UK (non-EU) on their way to Ireland (EU). We cover this scenario in our Ireland transport and customs guide.
CHED: health certification on the EU side
A Common Health Entry Document (CHED) is required for consignments of animals, animal products, plants, and certain food and feed entering the EU, confirming the goods have passed the required health checks. There are different CHED types depending on the category of goods — getting the right type matters as much as submitting one at all.
IPAFFS: the UK's equivalent for imports into Great Britain
IPAFFS (Import of Products, Animals, Food and Feed System) is the UK's pre-notification system for consignments of animal and plant origin entering Great Britain — broadly the UK counterpart to the EU's CHED process, though the systems and exact requirements aren't identical.
We cover IPAFFS in the context of wider UK import requirements in our UK Customs Guide 2026.
How Alvora handles documentation
Which of these documents apply depends entirely on the cargo, the route, and the customs status of the goods — there's no single checklist that covers every shipment. Our customs team assesses this for each shipment as part of planning the route, so the right documents are identified before the load moves rather than discovered at the border. Get in touch with details of your cargo and route and we can confirm what's needed.
Frequently asked questions
Does every shipment need a T1 or T2 document?
No — T1 and T2 apply specifically to goods moving under transit procedures, where customs status needs to be tracked across a border without duty being settled at that point. Many shipments are cleared directly at import instead. Whether transit applies depends on the route and the customs status of the goods.
What's the difference between CHED and IPAFFS?
CHED is used for consignments of animal, plant, food or feed origin entering the EU. IPAFFS is the UK's equivalent pre-notification system for the same broad categories entering Great Britain. They serve a similar purpose on either side of the border but aren't interchangeable — each applies to its respective territory.
What happens if the wrong transit document type is used?
Using T1 when T2 applies (or vice versa) can affect whether the goods are treated as having EU customs status at the destination, which has knock-on effects for duty and further movement. This is why confirming the customs status of the goods at the outset matters — it determines which document type is correct.