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HMRC internal manual

VAT Export and Removal of Goods from the UK

National Export System (NES) and New Computerised Transit System (NCTS): Goods subject to Community/Common Transport (CT) procedure

In some circumstances, goods which transit the UK or one or more member states before leaving the EC must be entered to CT procedure, and must be declared electronically using the New Community Transport System (NCTS).

NCTS is a European wide system, based on electronic declaration and processing, designed to provide better management and control of goods under CT procedures.

Where an NCTS declaration has been made, official evidence of export will be confirmation that the CT procedure has been discharged - see Notice 703 section 5 for details.

For technical queries regarding CT requirements contact the NCTS Helpdesk, Harwich,telephone 01255 244709.