VAT Export and Removal of Goods from the UK

VEXP40400 - New Computerised Transit System (NCTS): overview

The New Computerised Transit System (NCTS) is to be used for all movements of goods that are subject to the Common Transit procedure. This includes goods being transported by road, rail, air or sea between the UK and countries that are contracting parties to the Common Transit Convention. 

When using the NCTS, declarations must be made electronically. This applies to goods moving under the Common Transit procedure unless they are covered by another transit procedure or certain simplifications available for goods not moving by road. Once a NCTS declaration has been made, it must be discharged electronically.

Additionally, official evidence of export is required to complete the procedure. For further details on providing evidence, as well as how to access and use NCTS, refer to appropriate guidance available at Using the new computerised transit system to move goods across the EU and EFTA ccountries.

For any technical queries regarding the Common Transit trquirements, contact the NCTS Helpdesk in Salford at 03000 575 988.

Information on sending goods to the EU through roll on roll off (RORO) ports or the Channel Tunnel can be found here.