T1 and T2 documents are customs documents used in the cross-border movement of goods during the transport from one customs office to another.
The T1 document is needed for goods coming from outside the EU or goods that are not yet released into free circulation. These goods cannot be traded because import duties and VAT have to be paid first.
Upon arrival at the end destination, the T1 document is settled, taxes are charged and the goods are cleared for circulation.
The T2 document, on the other hand, is used for community goods from the EU or cleared in the EU. With a T2 document, you can ship these goods not only within the EU but also transport them through a third country.