T1 transit declarations and NCTS: when you need them

When you move goods that have not yet cleared customs from one customs office to another, the transit procedure applies. The goods travel without duty being paid, and the procedure is completed at the office of destination. This article covers the T1 declaration and the NCTS system behind it, in the detail a carrier needs.

The Common Transit Convention

Turkey, the European Union, the EFTA countries, the United Kingdom and a few neighbouring states are parties to the Common Transit Convention. Turkey joined on 1 December 2012. In practice this means goods can move between the parties under a single transit declaration and a single guarantee, without a new procedure at every border. The list of parties can change, so check the current status of the countries on your route on the Turkish Ministry of Trade or European Commission sites.

T1 versus T2

• T1: for non-Union goods, meaning goods that are not in free circulation and whose duties are unpaid.
• T2: for Union goods that are in free circulation in the European Union.

In road haulage you will most often meet T1. The shipper and the customs broker decide which one applies; as the carrier, make sure the document you hold matches the load.

What is NCTS?

NCTS is the New Computerised Transit System. The declaration is lodged electronically and tracked through messages between customs offices. Once it is accepted, a reference number called the MRN is issued. The driver usually carries a transit accompanying document showing the MRN and a barcode.

The guarantee

As a rule, transit requires a guarantee to cover the duty risk. Cash, a bank guarantee or a comprehensive guarantee are typical forms. The principal, the party that lodges the declaration, usually provides it. Keep in mind that the carrier can also be liable for presenting the goods intact at the office of destination. Exemptions and guarantee conditions depend on the rules in force, so talk to your customs broker or an adviser for details.

Closing at destination

The procedure ends when the goods are presented at the office of destination. Customs checks the goods, the seals and the documents, records the arrival in the system and the guarantee is released. The steps look like this:

1. The declaration is opened at departure and the MRN is issued.
2. The goods travel within the prescribed route and time limit with seals intact.
3. They are presented at the office of destination and arrival is recorded.
4. Customs closes the operation and the guarantee is released.

Avoiding delays

• Check carrier, plate and seal details on the declaration before loading.
• Hand the accompanying document to the driver complete.
• If a seal is broken or the route changes, tell the nearest customs office; do not try to fix it yourself.
• Reach the office of destination within the time limit; an unclosed transit can have consequences for the carrier too.

On Order And Load

In the driver app, the delivery photo and documents go straight onto the order. You can use the document area of the order for transit papers as well and keep a copy of the accompanying document where both sides can see it.