Policy & Compliance
NCTS 5 - What is changing from 2025?
A number of changes in NCTS 5 will affect the Transit Accompanying Document, presentation of Movement Reference Numbers and the ability to amend a pre-lodged declaration, as explained here by Pawel Jarza , frontier policy manager
A s we approach a new year, the Customs landscape is set to undergo another signi fi cant transformation with the implementation of the fi nal state rules for NCTS 5, commencing 22January 2025. This transition, while promising enhanced efficiency and operational improvements, is not without challenges. The upcoming changes will require traders to adapt to new transit declaration completion requirements and processes, ensuring compliance with the updated regulations. One of the most notable changes is the removal of the mandatory requirement for a paper Transit Accompanying Document (TAD). Paper TADs will no longer be printed by Border Force as standard. Printed copies Instead, drivers will need to request a copy be printed, if required. By default, only the first page will be printed. If a full document is required, it must be specifically requested. Authorised consignors will be able to continue printing the papers at their premises. In addition to this, the electronic presentation of Movement Reference Numbers (MRNs) for inbound movements will be introduced. All TAD MRNs will need to be declared in the Goods Vehicle Movement Service (GVMS) for import movements. This change is expected to enhance the accuracy and speed of transit procedures. Another significant update involves commodity codes. The declaration of commodity codes will become mandatory, with six-digit
consignments cannot exceed the 1999-line items limit. NCTS 6 Looking ahead, NCTS 6 is planned to be implemented on 1 September 2025. Phase 6 will introduce some changes to the Office of Transit process, without affecting the border processes, and some minor changes to message structures. However, the long-waited Transit Security Accompanying Document (TSAD) declaration will not be one of the changes as the UK decided to opt out from its implementation at this stage, although HMRC reserves the right to opt-in at a future date. Members should prepare for these changes, ensuring that they are ready to adapt and comply with the new requirements. The journey ahead may be complex, but the destination promises a more robust and effective Customs framework in the long term. To view the latest Transit newsletters issued by HMRC, visit https://www.gov.uk/government/p ublications/community-common- transit-and-tir-newsletters
codes required for Great Britain and six- but no more than eight-digit codes for Northern Ireland. The functionality to amend pre- lodged declarations will also go live. This will allow for more flexibility in making necessary changes to pre- lodged entries before the goods depart. Traders will be able to pre- lodge a declaration up to 30 days before leaving the country and amend the entry anytime within that time frame. To maintain the integrity and security of transit movements, the introduction of the Office of Incident will go live to record any incidents encountered en-route by reporting to a designated Customs office. These rules will affect how incidents during transit are reported and managed, ensuring that the details of any issues are promptly recorded by a Customs officer directly into NCTS 5. Multiple house consignments Lastly, the handling of multiple house consignments will be updated too. Declarants will be able to declare up to 1999 house consignments; however, one house consignment can have only up to 999-line items. In total, all house
“ The journey ahead may be complex, but the destination promises a more robust and effective Customs framework in the long term
14 | December 2024
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