T1 (NCTS) is a computer document issued by one customs (Departure Office) and destined for another customs (Destination Office). T1 is assigned a number called MRN (Movement Reference Number), which is unique throughout the European Union and recognizable throughout its territory (T1 appears in Box 1 of the SAD model). T1 is used when non-EU goods are to be shipped from one point to another in the European Union, without collecting customs duties.
The acronym “NCTS” – New Community Transit System – precisely identifies the “New Community Transit System” as described above.