Communications - Scientific letters of the University of Zilina X:X | DOI: 10.26552/com.C.2026.049

Comparative Analysis of the T1 Transit Procedure and TIR System: Institutional and Cost Efficiency Perspectives from Azerbaijan

Elvin Alirzayev ORCID...1, Nijat Karimov ORCID...2, *
1 Academy of the State Customs Committee, Department of Customs and Management, Baku, Azerbaijan
2 Azerbaijan University of Architecture and Construction, Department of Transport and Logistics, Baku, Azerbaijan

The role and effectiveness of the T1 customs procedure in international transit transportation were examined in this study. It analyzes the legal framework, operational mechanism, and impact of the T1 procedure on logistics processes, while comparing its characteristics with the TIR system within the Common Transit (CT) framework. The findings demonstrate that the T1 procedure enhances customs control, reduces transit time and logistics costs, and strengthens risk management. Furthermore, the implementation of the New Computerised Transit System (NCTS) improves the transparency, traceability, and operational efficiency of transit operations, thereby facilitating regional trade integration. However, the geographical scope of the T1 procedure remains limited to the European Union (EU) and European Free Trade Association (EFTA) countries, restricting its wider application in global transit transport.

Keywords: T1 procedure, international transit, Common Transit (CT), TIR system, transit efficiency, customs clearance
Grants and funding:

The authors would like to express their sincere gratitude to the institutions and organizations whose publicly available statistical data, legal documents, and policy reports were used in this research. No external funding was received for the preparation of this study.

Conflicts of interest:

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.

Received: May 13, 2026; Accepted: July 27, 2026; Prepublished online: August 26, 2026 

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