From the AKAY Trade guides library. Last updated 2024.
What is T1 (Under-Bond)?
T1 status means goods are in customs suspension — no excise or import duty has been paid. They can only be exported outside the EU or sold to licensed buyers (breweries, distilleries, registered traders). T1 goods are cheaper but restricted: you cannot sell them to a bar, restaurant, or retail shop in the EU without paying duty first.
What is T2 (Duty-Paid)?
T2 goods have excise and any import duties already paid. They can be sold freely within the EU to any licensed wholesaler or retailer. No additional paperwork required. T2 is the default for consumer-facing stock and the simpler choice for most buyers.
Who buys T1?
Licensed duty-free exporters, parallel traders, distilleries, breweries, and registered wholesalers in low-duty jurisdictions. If you're unsure whether your business qualifies, ask your customs broker or contact AKAY directly.
Who buys T2?
Restaurants, bars, hotels, retail chains, and most independent wholesalers within the EU. If you are licensed to sell spirits in your home country, you can buy T2.
Price difference
T1 is typically 15–40% cheaper than T2 because duty has not been paid. When you buy T1, you are responsible for clearing customs, paying duty, and storing under bond—complex, but worthwhile for volume buyers. T2 is simpler: you pay upfront, no paperwork.
Example
A case of vodka might be:
- **T1:** EUR 35/case (excise not paid, requires licensed importer)
- **T2:** EUR 55/case (excise paid, ready to sell)
The EUR 20 difference is roughly the duty cost. T1 suits large export orders; T2 suits most EU retail and wholesale buyers.
How to check if you qualify for T1
You need:
- A business license in a spirits/beverage category
- Proof of export (if re-exporting) or a registered duty suspension account
- Customs broker (for paperwork)
- Minimum order size (typically 1 pallet+)
AKAY can advise on T1 eligibility for your jurisdiction. Enquire with full business details.
<h2>What is T1 (Under-Bond)?</h2><p>T1 status means goods are in customs suspension — no excise or import duty has been paid. They can only be exported outside the EU or sold to licensed buyers (breweries, distilleries, registered traders). T1 goods are cheaper but restricted: you cannot sell them to a bar, restaurant, or retail shop in the EU without paying duty first.</p><h2>What is T2 (Duty-Paid)?</h2><p>T2 goods have excise and any import duties already paid. They can be sold freely within the EU to any licensed wholesaler or retailer. No additional paperwork required. T2 is the default for consumer-facing stock and the simpler choice for most buyers.</p><h2>Who buys T1?</h2><p>Licensed duty-free exporters, parallel traders, distilleries, breweries, and registered wholesalers in low-duty jurisdictions. If you're unsure whether your business qualifies, ask your customs broker or contact AKAY directly.</p><h2>Who buys T2?</h2><p>Restaurants, bars, hotels, retail chains, and most independent wholesalers within the EU. If you are licensed to sell spirits in your home country, you can buy T2.</p><h2>Price difference</h2><p>T1 is typically 15–40% cheaper than T2 because duty has not been paid. When you buy T1, you are responsible for clearing customs, paying duty, and storing under bond—complex, but worthwhile for volume buyers. T2 is simpler: you pay upfront, no paperwork.</p><h2>Example</h2><p>A case of vodka might be:
- **T1:** EUR 35/case (excise not paid, requires licensed importer)
- **T2:** EUR 55/case (excise paid, ready to sell)</p><p>The EUR 20 difference is roughly the duty cost. T1 suits large export orders; T2 suits most EU retail and wholesale buyers.</p><h2>How to check if you qualify for T1</h2><p>You need:
- A business license in a spirits/beverage category
- Proof of export (if re-exporting) or a registered duty suspension account
- Customs broker (for paperwork)
- Minimum order size (typically 1 pallet+)</p><p>AKAY can advise on T1 eligibility for your jurisdiction. Enquire with full business details.</p>