Transit procedures are used when goods are transported within the same customs territory (EU) or between the customs territories of different contracting parties (Common Transit). Using the Common Transit procedure means that customs clearance formalities that are applicable at import are temporarily suspended at the point of entry into the customs territory. Duties, taxes, and commercial policy measures are only applied when the goods reach their destination.
The New Computerised Transit System (NCTS) has replaced the paper-based procedure with an exchange of electronic messages. Within the context of NCTS, the external Union transit procedure (T1) is particularly relevant for UK traders as it applies mainly to the movement of non-Union goods. Since the UK is no longer part of the European Union and Customs Union, goods traded from the UK are now most likely to fall under this category.
Learn more about how to use the NCTS (UK.gov).
NCTS is available as from AEB's “Basic” price plan. Additional setup costs apply. NCTS is not available with the Easy Mode in the “Starter” price plan.