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N CTS5 – Office of Incident
In this article, HMRC explains the role of the new Office of Incident and how to report an incident that happens during the transit journey once NCTS5 is introduced. From 30 November 2023, any incident, such as change of vehicle or damage to security seals, that occurs during the journey must be reported to the nearest Office of Incident so it can be recorded into NCTS. In a significant change from current procedures, NCTS5 removes the requirement to carry a paper Transit Accompanying Document (TAD), unless it is requested by the haulier at the Office of Departure. From 30 November 2023, even if the haulier is carrying a paper TAD, it will no longer be possible to record an incident manually on the TAD. Incidents must be reported at the time of occurrence and hauliers will no longer be able to wait until arrival at the authorised destination to notify HMRC about incidents that happened during the journey. What is an Office of Incident? Currently, Customs offices have specific transit roles which can be any combination of the following: • Office of Departure – handles formalities and release of a movement at the start of the transit procedure; • Office of Transit – records the entry of a movement into that office’s Customs territory at its border; • Office of Destination – handles formalities upon a movement’s arrival and the goods’ release. (www.gov.uk/government/publications/ community-common-transit-and-tir- newsletters) To help freight forwarders operating transit prepare for the introduction of NCTS5 on 16 November 2023, HMRC is issuing detailed updates each month. All NCTS5 updates are published on gov.uk
From 30 November 2023, the role of Office of Incident will be used to record the details of incidents that occur during the transit journey and notify the Office of Departure and the trader at departure, as required. In the UK, all Offices of
Departure, Destination and Transit locations will carry out Office of Incident functions. The Office of Incident will record the details in NCTS, notify the Office of Departure and decide if the transit movement can continue its journey.
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April 2023
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