In a judgment given on June 14th, 2023, the UK Supreme Court decided the sender of a road transport is to redeem the road carrier for excise duties for not clearing T1 documents. This was not possible due to the theft of the goods involved.

The court states that the words ‘other charges’ as mentioned in art. 23.4 CMR Treaty do include excise duties. (2023, UKSC 19)

In Belgium and the Netherlands the road carrier would (probably) not have been liable.

So different countries, different outcomes. This stresses the importance of being first in filing the case for the most convenient court.