Guidance

January 2025 — NCTS Phase 5: final state rules recap

Updated 6 February 2025

On 21 January 2025, all member countries of the Common Transit Convention (CTC) implemented the final version of New Computerised Transit System (NCTS) Phase 5. These are known as the final state rules.

To help you prepare for the implementation of final state rules we are issuing regular updates. In this update we are setting out how the Business Continuity (BCP) fallback procedure will work in NCTS Phase 5 final state. You can find all our transit updates on GOV.UK.

What’s changing

Final state rules for NCTS Phase 5 introduced changes and new functionality from 21 January 2025.

Office of incident

Incidents that happen during the goods movement should now be reported in real-time to the nearest customs office of incident. Details of the incident will be recorded as they happen by Border Force or customs officials, directly into NCTS Phase 5, as opposed to the current process of waiting until arrival at the Office of Destination.

Commodity codes

Commodity codes will be a mandatory requirement for every goods item on the declaration. You will need to enter the first 6-digits (the harmonised system code) of the commodity code into your transit declaration.

For Northern Ireland movements you can also add the additional 2-digits (the combined nomenclature code) which is matched against the Integrated Tariff of the European Community (TARIC) database.

New data fields

NCTS Phase 5 final state introduces some new data fields and information will now be mandatory instead of optional (for example, the commodity code field).

Multiple house consignments 

Multiple house consignments will enable a transit user who uses software to send multiple grouped items with more than one consignor and consignee within the same declaration, such as groupage loads. This new functionality increases the overall goods items in a declaration to 1,999 by using multiple house consignments.

Pre-lodged amendments

NCTS Phase 5 final state will provide functionality to amend pre-lodged declarations before they are finally accepted, and the Movement Reference Number (MRN) issued.

Removal of the mandatory requirement to carry a paper Transit Accompanying Document (TAD)

Drivers will no longer need to carry the paper TAD as a mandatory requirement. For goods released into transit by Border Force at an inland border facility or border location, the TAD will no longer be printed unless specifically requested by the driver.

Electronic presentation of Movement Reference Number (MRN)

This allows for presentation of the MRN by electronic means. At Goods Vehicle Movement Service (GVMS) border locations, this is done by including the Transit MRN in the Goods Movement Reference (GMR).

Business continuity process (fallback)

The Single Administrative Document (known as form C88) will no longer be used in the fallback process if the system is unavailable. Instead, a blank TAD can be printed (if available) from user software or printed from the Transit Manual Supplement.

More information

For more information, refer to transit newsletters on GOV.UK.