7. The Business Continuity Procedure
Explains the Business Continuity Procedures to be followed during downtime of the customs' system (NCTS) or traders' system.
The Business Continuity Procedure (BCP) is based on paper documents being used as transit declarations. This chapter explains the BCP processes to follow during scheduled and unscheduled downtime of NCTS, either the central NCTS or traders’ own 3rd party software. It explains the BCP processes in place for Office of Departure, Office of Transit and Office of Destination. Further information on the BCP is available in the Transit Manual part V, Business Continuity Procedure for Common/Union Transit.
The use of the BCP is subject to several important general rules:
- Transit operations in NCTS and in the Business Continuity Procedure should be regarded as clearly defined different procedures. This means that all movements initiated and successfully released in NCTS must also be ended in NCTS, and all movements started under the BCP must be ended in accordance with the provisions governing the use of that procedure.
- Where the decision to revert to the BCP is taken, any declaration that has been entered in NCTS, but which has not been processed further due to failure of the IT system, must be cancelled in NCTS. In such cases, any Transit data with a LRN or MRN allocated to the Transit operation must be withdrawn from NCTS when it becomes available.
- Holders of the Procedure are obliged to notify HMRC and maintain accurate records each time they submit a declaration in NCTS but subsequently revert to the BCP.
- Upon reinstatement of the central NCTS, Holders of the Procedure must immediately revert to using NCTS. Those MRNs already in NCTS but not accepted as a CTC movement or started by an offline TAD can then be processed as normal.
- Holders of the Procedure must lodge official copies of either their TC31 Guarantee Certificates, or copies of their TC33 Guarantee Waiver Certificates, at all Offices of Departure they plan to use. Multiple copies of the guarantee can be requested from the CCTO if you expect to use multiple Offices of Departure. Holders of the Procedure should ensure all signatories are kept up to date to reduce delays when using the Business Continuity Procedure.
- In the instance of unscheduled NCTS downtime, the BCP will be invoked by HMRC should the NCTS continue to be unavailable after 2 hours and no fix time has been identified. For instances of scheduled downtime, the BCP will be invoked by prior agreement. If BCP is invoked it will be communicated via the HMRC online services availability page.
The relevant Force of Law comes from:
- The Customs Transit Procedures (EU Exit) Regulations 2018 Schedule 1 Part 4, paragraph 63
- Article 26, Appendix I to the Convention;
- Article 6(3)(b) UCC
- Article 291 IA
- Annex II, Appendix I to the Convention.
- Annex 72-04 IA
Further information can be found within the Statutory Instruments.
The use of paper Transit declarations is permitted only:
- during business continuity when the NCTS is unavailable, or
- for private travellers with goods in excess of allowances
A paper offline TAD can be printed out or, if necessary, can be written by hand, making sure that they are completed legibly, in ink, in block letters, and on plain paper.
You can download a blank copy of the offline TAD and list of items (LOI).
Find more guidance on manually printing TAD guidelines in the NCTS Phase 5 Technical Interface Specification.
Private travellers wanting to use the Transit procedure should print a copy of the offline TAD and follow the rules for completing and declaring the paper declaration in section 7.4.
Where possible, information on scheduled downtime will be posted up to seven working days in advance on the HMRC online services availability page. Traders are advised to check the site regularly for the date, time, and duration of scheduled downtime. Availability of Web and the XML channels are reported separately on this page. This will help traders to organise their business accordingly.
Traders should also check this page for information on any unscheduled downtime or other issues with NCTS.
7.4.1 BCP Procedure at a Customs Office of Departure
This section explains BCP movements starting at Customs Offices of Departure at the frontier, which includes movements started by Authorised Consignors without Deed of Gift Authorisation.
If traders begin to experience issues with NCTS they should refer to the HMRC online services availability page to establish if the Business Continuity Procedure has been invoked or to establish if there are any known issues. If Business Continuity Procedure has been invoked Holders of the Procedure can decide to use the BCP.
The Holder of the Procedure must provide the driver/haulier with an offline TAD which must be signed by the holder of the procedure or their representative. The signatory must match a signatory on the Guarantee Certificate lodged at the Office of Departure being used.
It may be possible for an email version of the signed offline TAD to be sent to Border Force at the Office of Departure who will be able to print off the documents if starting a movement at that office. You should contact Border Force at the address shown on the UK CTC Office List or the EU Customs Office List (COL) to check if this is possible at the port of departure you intend to use.
When using the BCP, a MRN is not allocated to the Transit movement and the offline TAD. Instead, the unique reference number from the stamp issued by the Office of Departure for the BCP is used and inserted in the customs Office of Departure data element (DE) 17 03 of the TAD.
Additional copies of the offline TAD supplemented by a List of Items (LoI) are required. A copy of the TAD is retained by the Office of Departure. Another copy of the TAD accompanies the goods to the Office of Destination.
For BCP movements that have been released to Transit at the Office of Departure in GB and NI, the haulier may need to present a completed TC10 Transit Advice Note (TAN), or an additional copy of the offline TAD, to each subsequent Office of Transit that they go through before arriving at the Office of Destination. The TAN or copy of the offline TAD is retained at the Office of Transit. You will need to have a supply of TC10 Transit Advice Notes or offline TADs to provide to the haulier. A copy of the TC10 can be found at annex B8 of the Convention on a common transit procedure.
Once the driver/haulier arrives at the Office of Departure and presents the offline TAD the Office of Departure will:
- check that copies of the TAD are properly completed and that the List of items is also present
- check the validity and amount of the guarantee
- check documents such as trader’s invoice, manifest or other documents
When checking the validity of the guarantee, the customs Office of Departure will check that the:
- guarantee details shown in DE 99 02 of the offline TAD match the original guarantee documents presented
- guarantee is valid in all Contracting Parties involved in the Transit operation
- guarantee is in the name of the Holder of the Procedure named in DE 13 07 of the Offline TAD.
- guarantee has not expired (TC31 and TC33 certificates are still valid)
- validity period of one year from the date of issuance has not expired (validity of TC32 voucher)
- signature on the declaration in DE 13 07 of the offline TAD corresponds to the signature on the reverse of the TC31 comprehensive Guarantee Certificate or the TC33 Guarantee Waiver Certificate
The Office of Departure will register the Transit declaration by:
- putting the BCP stamp in the MRN box of the TAD detailing the date and time BCP was invoked
- adding a unique reference number stamp to DE 17 03 (Office of Departure) of the offline TAD
- completing the ‘Control by Office of Departure’ section of the offline TAD, detailing any inspections carried out
Border Force will undertake all other normal formalities of the Office of Departure including:
- proper completion of the appropriate copies of the offline TAD
- completion of the possible control
- setting of the time limit
- setting of a prescribed itinerary, where required
- acceptance and registration of the declaration
- verification of the declaration
- affixing seals, where required
- add the signature and stamp
7.4.2 Authorised Consignor with Deed of Gift approval
This section explains how Authorised Consignors with Deed of Gift authorisation may start BCP movements at their premises.
Authorised Consignors must be pre-authorised to start BCP movements at their premises with the Deed of Gift authorisation and possess Business Continuity Stamps. These stamps are location-specific and cannot be used at multiple locations.
If an Authorised Consignor is not pre-authorised, they must follow the BCP process at section 7.4.1. Authorised Consignors can apply for authorisation at the time of their initial application or can ask for an amendment to their authorisation by emailing cctonational-simplifications@hmrc.gov.uk.
Where the trader’s system is unavailable, they should first contact the software supplier to seek a resolution. Should this not be possible and the decision to revert to the Business Continuity Procedure is taken, any Transit data with a LRN or MRN allocated to the Transit declaration must be withdrawn in the NCTS when the system is available again.
Authorised Consignors have permission to use the Business Continuity Procedure in accordance with Transit Manual part V, Business Continuity Procedure for Common/Union Transit during periods of scheduled and unscheduled downtime. Detailed records of all business continuity documents used, the date and time that you started to use business continuity and when you reverted to the NCTS must be retained.
When using the BCP, a MRN is not allocated to the Transit movement and the offline TAD. Instead, the unique reference number from the stamp for the relevant location is used and inserted in the DE 17 03 of the TAD.
Additional copies of the offline TAD supplemented by a List of Items (LoI) are required. Copies of the TAD are retained by the Authorised Consignor and their designated Supervising Office. Another copy of the TAD accompanies the goods to the Office of Destination.
For BCP movements that have been released to Transit at the Office of Departure in GB and NI, the haulier may need to present a completed TC10 Transit Advice Note (TAN), or an additional copy of the offline TAD, to each subsequent Office of Transit that they go through before arriving at the Office of Destination. The TAN or copy of the offline TAD is retained at the Office of Transit. You will need to have a supply of TC10 Transit Advice Notes or offline TADs to provide to the haulier. A copy of the TC10 can be found at annex B8 of the Convention on a common transit procedure.
The Authorised Consignor is obliged to provide information to their designated Supervising Office detailed in their authorisation each time they submit a declaration in the system that subsequently revert to a Business Continuity Procedure.
UK customs systems will facilitate the Office of Transit functionality regardless of NCTS service availability. No additional actions are required by the Holder of the Procedure or persons responsible for the movement of goods. However, where any elements of the Transit movement are conducted outside of NCTS, it may affect the visibility of the transaction on the MRN Follow-up (Export & Transit) within the Europa portal.
7.6.1 BCP Procedure at a Customs Office of Destination
This section explains the BCP when an offline TAD is presented at a frontier location, including an Inland Border Facility or Border Force Office. The movement must be closed as a Business Continuity Procedure movement, using the offline TAD. The carrier must present the goods, and other supporting documents.
Border Force will:
- register the Transit declaration and record the date of arrival
- check the BCP stamps on the offline TAD
- stamp the offline TAD with their customs office stamp
- decide whether the goods will be examined or not, entering the appropriate control result code in the ‘Control by Office of Destination section on the offline TAD
Following any controls, the carrier will be free to leave with the goods. Border Force will send a copy of the offline TAD to the CCTO who will retain a copy and return a copy to the Office of Departure.
7.6.2 At a UK Authorised Consignee location for movements started under BCP
This section explains the process when an offline TAD arrives at an Authorised Consignee’s location and is presented to the Supervising Offices GB000246, GB000081 or XI000081.
Upon arrival of a BCP movement, the Authorised Consignee must email their Supervising Office at nctssupervisingofficeisbc@hmrc.gov.uk, informing them of a manual arrival. Use the Subject Heading:
‘Manual Arrival notification under BCP – authorisation timer is [insert timer as outlined in your authorisation] minutes.’
The email must include:
- copy of the offline TAD that accompanied the goods
- date and time of the arrival
- the condition of the seals
- other relevant information such as the Authorisation Reference Number (ARN) and Location Reference Number (formerly Location Code)
The Authorised Consignee must then wait the expected amount of time, as per their authorisation timer, from the time the email was sent to the designated Supervising Office.
If the customs authorities decide to examine the goods, they must not be unloaded.
If customs do not notify the Authorised Consignee of their intention to examine the goods before the timer has expired, the Authorised Consignee can assume they have permission to unload, and unloading can then begin.
Following unloading the authorised consignee must email their Supervising Office to provide their unloading remarks and notify any discrepancies:
- for any excess goods received, provide the normal trade description of the goods (including the six-digit commodity/HS code) and the excess quantities
- details of deficits, substitutions or other irregularities such as broken seals
If any major discrepancies are identified, the Authorised Consignee must not release the goods from transit without first receiving confirmation from the Supervising Office.
7.6.3 At a customs Office of Destination for movements ending when UK NCTS is unavailable
Where the central NCTS system is unavailable and a movement started in NCTS is presented at a frontier Office of Destination, at either a GVMS port or non-GVMS port, Border Force will discharge the movement on the basis of the particulars on the TAD should one be presented.
If a paper TAD has not been carried by the driver and is not available then the movement can be discharged using an electronic copy of the TAD or by presenting other supporting documents such as:
- a GMR if at a GVMS port
- Unique Consignment Number if at an inventory linked location
- CDS declaration
- CMR
- commercial invoice
Once NCTS is available again Border Force will close the movement on the NCTS, ensuring that any control results and discrepancies are inputted appropriately.
7.6.4 At a UK Authorised Consignee location for movements ending when UK NCTS is unavailable
When a movement that has successfully started at the Office of Departure on NCTS arrives at an Authorised Consignee when UK NCTS is unavailable, the movement must be ended on NCTS. This must be completed when the NCTS becomes available again.
To maintain and assist the logistics process, the Authorised Consignee can initiate the arrival process when central NCTS is unavailable. However, if the central NCTS is available and the issue lies with a third-party commercial software, goods should not be unloaded and the trader should contact their software provider to resolve the issue. Once their system is available again the trader should discharge the movement electronically, ensuring that any control results and discrepancies are inputted appropriately.
The Authorised Consignee can initiate the arrival process while NCTS is unavailable by submitting an email notification to their Supervising Office (GB000246, GB000081 or XI000081). Use the Subject Heading:
‘BCP Arrival notification for MRN 25NAXXXXXXXXXXXXXX – authorisation timer is [insert timer as outlined in your authorisation] minutes.’
No response will be received to this message by the Authorised Consignee unless the designated Supervising Office wishes to control the movement.
The Authorised Consignee must then wait the expected amount of time, as per their authorisation timer, from the time the email was sent to the designated Supervising Office.
If the customs authorities decide to examine the goods, they must not be unloaded.
If customs do not notify the Authorised Consignee of their intention to examine the goods before the timer has expired, the Authorised Consignee can assume they have permission to unload, and unloading can then begin.
There will be no need to follow up the initial email with unloading remarks unless a discrepancy is discovered, in which case, the Authorised Consignee must engage with their designated Supervising Office before progressing.
When NCTS is available again, the Authorised Consignee must arrive the goods, await the unloading permission and then complete the unloading remarks as normal on the system. Any other formalities relating to NCTS should be followed.
There are other customs procedures available if you are unable to use Transit Business Continuity Procedures or delay the movement until NCTS is available again. Further details can be found on GOV.UK.
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