Published on:

05.09.2025

CUSTOMS DOCUMENTS

In this article, NEXTLOGISTIC will introduce the customs documents required for transporting goods from countries outside the European Union, with a focus on shipments to and from Turkey.

Types of documents:

Invoice – a document that contains the price and value of the goods.
Packing List – a delivery document that contains a complete list of goods for each separate item (pallet, package, box, etc.).
EX1 – an international document confirming the export of goods, issued at the time of customs clearance before the export of goods.
T1 – a deferred payment regime applied to the movement of non-Union goods; such goods are not subject to import customs duties and trade policy measures.
T2 – applied to the movement of Union goods between two points within the EU customs territory but transiting through a third country.
TIR Carnet – an international transport guarantee document covering customs liabilities up to USD 50,000. It is issued under the TIR Convention, guaranteed by authorized organizations such as IRU (International Road Transport Union), and in Bulgaria – AEBTRI (Association of Bulgarian Enterprises for International Road Transport and Roads).
ATR – a customs document used in trade relations between EU countries and Turkey, providing preferential customs duties.

Some of the documents, such as the invoice, packing list, and EX1, are issued by the shipper of the goods. Based on these documents, the TIR Carnet or T1 is activated at customs. When the goods cross the EU border and the CARNET TIR/T1 is registered, the export declaration (EX1) is closed. For this purpose, a printed copy of the export declaration with a barcode and an individual export number must be presented to customs. Upon arrival at the receiving customs office, the already activated TIR Carnet or T1 document is finalized.