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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 Union Transit procedure

Union transit covers movements of non-union goods by road, rail, air or sea between the EU, the special territories of the EU, San Marino and Andorra.

The special territories of the EU are:

 the Aland Islands

the Canary Islands

the Channel Islands

French Guiana



Mount Athos


For VAT purposes all the above special territories are classed as being outside the EU.

Unless covered by another Transit procedure (there are certain simplifications available for goods moving other than by road), movements that are subject to the Union 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 UT requirements contact the NCTS Helpdesk, Salford, telephone 03000 575 988.