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If you are a New Computerised Transit System (NCTS) user who moves goods using Transit, please read this information carefully.
NCTS traders need to move to NCTS Phase 5 on 1st July 2024. Some key steps must be taken to ensure traders' readiness.
If you have an open movement on NCTS 4 after 1st July 2024, HMRC may need to administer the closure manually, including contacting other Common Transit Convention (CTC) administrations.
This will mean longer enquiry and processing times for undischarged transit movements after this date.
If Transit movements are not cleared on NCTS, a communication may result from the Central Community Transit Office (CCTO) to request evidence that the transit procedure has ended.
Examples:
- If a customer cancels an order after the declaration supporting that order has already been submitted to NCTS
- A driver fails to report to the appropriate Customs office to close the Transit. This can result in some, if not all, of the transit guarantee being held until CCTO enquiries have been concluded.
There are actions you can take to avoid delays in your Transit movements. Full details can be found here:
NCTS Phase 5: closing undischarged transit movements
January 2024 — NCTS Phase 5: getting ready for implementation - GOV.UK (www.gov.uk)
Transit newsletters - HMRC updates
If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP:
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