The T2 document is used for the cross-border movement of Union goods within the EU and EFTA states if the transportation route also passes through non-EU countries. The T2 customs document enables a transit procedure for duty-free and tax-free transportation of the goods. For example, when goods are transported from Italy to Germany through Switzerland.
T1 vs. T2 transit document: The T2 document differs from the T1 document in that T2 is issued for Union goods, i.e. for goods originating in the EU. T1, on the other hand, is issued for non-Union goods.