If the haulier does not close off the T1 transit form, or the customs broker does not declare it on their import declaration, then you will be held liable for the duty and VAT charges via your T1 broker.
Once the T1 transit form has been live for a suitable amount of time (circa 2-3 weeks) and has not yet been closed off, then the process of recovering the taxes will begin. First, you will be sent a reminder letter with a month to close off the document or provide proof. Then, you will be sent a "right to be heard" notice, which gives you another month to produce the proof. If you fail to close off the T1 and/or provide proof of closure when requested, then a C18 payment demand will be raised against your company for the value of the taxes owed.
Universal Customs Clearance works closely with you and your haulier to help ensure compliance with T1 form movements. Contact us for more information today.