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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 the Common Transit procedure

Common transit covers movements of goods by road, rail, air or sea between the EU and countries that are contracting parties to the Common Transit Convention. These countries are European Free Trade Association (EFTA) countries (Iceland, Liechtenstein, Norway and Switzerland) and Turkey, Macedonia and Serbia.

Unless covered by another Transit procedure (there are certain simplifications available for goods moving other than by road), movements that are subject to the Common Transit procedure must be declared electronically using the New Computerised Transit System (NCTS).

Where an NCTS declaration has been made, this declaration must be discharged electronically, and official evidence of export will also be required - see Notice 703 section 5 for details.

For technical queries regarding CT requirements contact the NCTS Helpdesk, Salford, telephone 03000 575 988.