NCTS

What it means

NCTS, the New Computerised Transit System, is the electronic system of the EU and other countries in the common transit regime for opening, tracking and closing customs transit. Besides EU member states, it is used by countries such as Switzerland, Norway, the United Kingdom, Turkey and Ukraine.

Transit allows goods to be moved under customs supervision from one customs office to another without paying import duty and VAT. For example, goods imported through the port of Hamburg can be carried to Slovakia and cleared only in Bratislava, where the consignee releases them for free circulation.

The whole process is electronic. The customs office of departure opens the transit in NCTS, the system sends the data to the office of destination, and the transit is closed when the goods arrive. The consignment can be tracked en route, and data are exchanged automatically between offices at border crossings.

How it works in practice

The transit declaration is lodged by the holder of the procedure, often a forwarder or customs representative, who is responsible for presenting the goods intact at the office of destination within the set deadline. The goods receive an accompanying document with a reference number by which customs identify them.

Any customs debt that may arise during transit must be covered by a guarantee, such as a bank guarantee or a comprehensive guarantee for regular users. AEO holders and authorised consignors and consignees can use simplifications, such as a reduced guarantee or opening transit at their own premises.

On arrival, a customs declaration for release into free circulation or another procedure follows. For a Slovak importer it is important to know where and when the goods will be cleared, because this determines when duty and VAT become payable.

What to watch out for

If transit is not properly closed, for example because the goods do not arrive or are not presented at the office of destination, a customs debt arises and is recovered from the holder of the procedure, often together with the guarantee. It is therefore important to monitor transit status and resolve open cases promptly.

NCTS has been upgraded to a newer phase with extended data. Users need software that communicates with the current version of the system, otherwise they cannot open or close transits. When choosing a forwarder, it is worth checking that its systems are up to date.