The NCTS P5 technical guide has been updated, among other aspects, to indicate that the total amount to be covered by the guarantee must be calculated by the operator, indicating the amount corresponding to each guarantee used. The amount calculated for the inclusion of the goods in the transit procedure must cover the amount of import duties and other charges accrued by the import. To do this, you must take into consideration the import duties, VAT and Special Taxes, if applicable, that correspond to the date on which the declaration is made. The distribution of the amount between the guarantees will be made by the operator at its discretion. 

The presentation made at the November 2023 seminar for operators has also been updated in the same way.