What is NCTS
When moving goods into or out of a country, you normally need to complete and import or export and pay any taxes due.
The New Computerised Transit System (NCTS) allows you to move transport goods across customs borders freely, only having to complete an import and pay taxes in the country of destination.
What countries are involved?
The Common Transit Convention is a treaty between the countries of the EU and the UK, Iceland, Liechtenstein, Norway, Switzerland, North Macedonia, Serbia, Turkey and Ukraine.
T1 - Moving goods into the EU
Non-Union goods (i.e. goods that are not in free circulation within the EU) can be brought into and travel across the EU under the T1 procedure.
For example you have a vehicle with goods in the UK that you wish to travel by road to Italy.
With a T1 your vehicle can enter France, drive through France and then to Italy without paying French taxes or complying with the usual import measures.
Upon arrival in Italy, the import is completed as normal and the T1 is closed.
T2 - Moving goods between EU countries
Union goods (i.e. goods that are in free circulation within the EU) can be moved between EU countries via a non-EU country by road, without affecting the customs status of the goods.
For example you have a vehicle with EU goods in France that you wish to move to Ireland via the UK (using the ferries Calais - Dover, then Holyhead - Dublin).
With a T2 your vehicle can enter the UK without completing import formalities or paying UK import duty or VAT, and your vehicle can exit the UK without completing an export declaration.
Your vehicle can then enter Ireland and upon closure of the T2 the goods can move freely.
What information do I need to complete a T1?
- Description of goods
- Weight and value of goods
- Vehicle registration number
- Office of departure
- Office(s) of Transit
- Office of Destination