NCTSP5 is the electronic system that aims to apply the requirements established in the Customs Code of the Union to the transit procedure. This system replaces the NCTSP4 system from the date of effective production start.

NCTSP5 pursues the following objectives:

• Update existing functionalities to adapt them to the UCC (Union Customs Code).
• Add new features to improve trade facilitation and automation of processes provided for in the legislation.
• Adapt and develop connections with other relevant electronic systems.

The NCTSP4 national system will be closed on March 11, 2024. As of March 12, 2024, NCTSP5 will be the only system enabled for submitting and managing transit declarations.

The NCTSP5 system developed by the AEAT contains all the NCTSP4 or NCTSP5 origin transit declarations. As of March 12, certain actions can continue to be performed through the NCTSP4 system in relation to transit declarations submitted using that system. These actions are as follows:

• Request for rectification of the declaration
• Request for invalidation of the declaration
• Printing the accompanying document (DAT)

The NCTSP5 system's external domain went live on October 3, 2023. From that date, a period of national coexistence between the NCTSP4 and NCTSP5 systems began, which will end with the definitive closure of the NCTSP4 system on March 11.

Regardless of the period of national coexistence of both systems, since both NCTSP4 and NCTSP5 are trans-European systems, there will be a so-called "provisional period" (also called transitional period) that covers from the start of production of the national NCTSP5 until the date on which the last country adhering to the Common Transit Convention is integrated into the NCTSP5 system. The end of this provisional period – initially scheduled for 21 January 2025 at 00:00 Central European Time – will mark the beginning of the definitive period during which the rules and conditions for electronic messages for that period will apply.

The difference between the conditions for provisional and definitive data is included in the technical guide for filing transit declarations, available at the following link on the AEAT Electronic Office:

AES Export SW (agenciatributaria.gob.es)

It is important to note that the activation of the definitive period will be abrupt (model big bang ) in all systems of transit countries on January 21, 2025 at 00:00 Central European Time. For this reason, operators must have a system that is also tested for the final period and capable of transitioning to it through configuration parameters. The NCTSP5 technical guide indicates how to test the system for both periods of the test operator's choice.

Among the new features included in the NCTSP5 system are the following:

• Adaptation of declaration data to the European Customs Data Model (EUCDM).
• Harmonization of external domain messages, between customs and operators, at the EU level.
• Possibility of sending transit pre-declarations, prior to the presentation of the goods to customs.
• Inclusion of a new simplification of the transit regime consisting of submitting a transit declaration with fewer data requirements.
• Reception of communications by the operator in xml format by subscribing to the inbox mechanism.

In 2016, the CAU introduced several changes to customs formalities relating to the transit regime. It also established as a general rule that all exchanges of information between customs authorities and between economic operators and customs authorities should be carried out using electronic data processing techniques. In addition, it introduced structural changes to the declaration data requirements and their formats and codes to be used in declarations, in line with the EU ## customs data model .

The European Customs Data Model (hereinafter EUCDM) is the model for trans-European customs systems and for the national customs systems of the Member States.

The adaptation of the declarations to the EUCDM data model implies the disappearance of the different boxes of the SADtransit and the appearance of the data groups, elements and sub-elements.

The NCTSP5 Technical Guide provides information on the fields of the transit declaration, the validations applicable to them, code tables (if applicable), completion guides and correspondence with the declaration in the NCTSP4 system.

The EUCDM is available at the following link:

EUCDM 6.2 (softdev.eu.com)

The NCTSP4 transit declaration consists of two levels known as header and item. In contrast, statements submitted using the NCTSP5 system introduce an intermediate level, dividing their structure into three parts (levels):

• The so-called level consignment corresponding to the declaration level (header).
• Level house consignment que contiene los datos correspondientes a un house concrete.
• Goods item level (consigment item). El consignment Item contiene una doble numeración secuencial: la del número de consignment item dentro de su house consignment (Goods item number) y el número de consignment item único para toda la declaración completa (Declaration goods item number).

The holder of the transit procedure is the operator who submits, or on whose behalf is submitted, a transit declaration at the customs office of departure requesting that the goods be included in the transit procedure.

The holder of the Union transit procedure assumes the following obligations:

• Present the goods intact and the required information at the customs office of destination, within the specified period and having respected the measures taken by the customs authorities to guarantee their identification.
• Comply with customs regulations relating to the regime.
• Unless customs legislation provides otherwise, provide a guarantee in order to ensure payment of the amount of import or export duties corresponding to the customs debt and other charges that may arise with respect to the goods by virtue of other relevant provisions in force.

The transit regime is configured in the CAU as a special regime not subject to authorization.

In the event that the goods to be included in the transit regime are located in a private location, the holder of the regime must necessarily have the authorization of an authorized transit consignor. In this case, the authorized transit consignor must have a comprehensive transit guarantee authorization.

No.

In the event that a transit is issued from a private facility, it is necessary to have the required authorization from an authorized transit shipper issued by the competent customs authorities.

Likewise, authorized transit shippers, due to their status as holders of the global guarantee or warranty waiver that covers transit operations and are therefore the holders of the transit regime, must also be holders of an authorization for the use of seals. of a special type unless the circumstances provided for in Article 302 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 establishing rules for the development of certain provisions of Regulation (EU) No 952 apply. /2013 of the European Parliament and the Council. 

In the NCTSP5 system, it is the operator's responsibility to calculate the amount of the guarantee to be secured in relation to the declared transit operation. If the transit declaration includes more than one guarantee, this amount must be distributed among the declared guarantees and must be indicated in the declaration or, where appropriate, in the transit pre-declaration.

This amount must cover import duties and other charges (including VAT and II. EE. ) that may arise with respect to the goods in the event of non-compliance with the conditions to which the goods included in the transit regime are subject. 

The NCTSP5 system allows the submission of the transit declaration prior to the presentation of the goods to customs by indicating the letter “D” in the “additional type” data element of the declaration.  

In such cases, if the goods are not presented to customs within 30 days of the submission of the customs declaration, the declaration shall be deemed not to have been submitted.

While in "PA" status, a transit pre-declaration may be modified by the operator as many times as necessary by sending the electronic message established for this purpose. It is also possible to modify the pre-declaration in the message sent to customs by the operator notifying the arrival of the goods at customs.

However, there are a number of data in the pre-declaration whose rectification is not possible. These data elements are as follows:  

• Additional type of declaration
• Safety data (if any)
• Customs of departure
• Holder of the Regime
• Holder of the TIR Regime
•  NIF of the representative.

It is only possible to request rectification of a transit declaration that is pending clearance, that is, prior to release.

In no case will a request for rectification of the declaration be accepted once the lifting has been granted.

Through the NCTSP5 system, the operator can submit invalidation requests in the following cases:

• In the case of transit pre-declarations where the declaration status is “PA”.
• In the case of declarations in which a guarantee issued by another Member State is declared pending acceptance (transit declaration status “PG”).
• Likewise, invalidation may be requested from the customs office of departure of the transit provided that the declaration is in the pending clearance status. These invalidation requests will be processed by the customs office of departure.

Once the release has been granted, the request for invalidation via electronic message will not be accepted, and said invalidation must be requested from the customs office of departure of the transit, which will be responsible for assessing whether the legal requirements for invalidating the declaration have been met.

The NCTSP5 system incorporates a web service for complete consultation of the transit declaration (CCTRAC service). It also has a web service through which documentation can be provided in the event that it is required by the customs authority, as well as requesting the issuance of the declaration in those cases in which it has been placed under customs control at the customs office of departure of the transit (CCDOTC service). You can send several messages (with one or more documents each) and also request customs clearance when all the documents have been attached.

Web services have been enabled in the electronic headquarters.

Unlike the NCTSP4 system, in the NCTSP5 system it is not necessary to have print permission.

Through the inbox system, the AEAT deposits the communications corresponding to the transit declaration, in the case of machine-to-machine integration (web services). In order to receive communications through this system, prior subscription is required.

This subscription can be made through the following link:

https://www1.agenciatributaria.gob.es/wlpl/OVCT-CXEW/DialogoRepresentacion?ref=%2Fwlpl%2FADIE-UTIL%2FSvSuscSWBEQueryW%3FF_COD_BANDEJA%3DTRANCTS5

Through this system, information of the following type will be provided:

• Receive the communication regarding the release of the goods at the Customs Office of Departure, in case they are under physical or documentary control and in case the validation of the balance of the foreign guarantee is pending - Communication Service of Release at Customs Office of Departure.
• Receive the communication regarding the non-conforming transit clearance at the Customs Office of Departure, in the event that the goods are under physical or documentary control - Service Communication of Non-Conforming Clearance at Customs Office of Departure.
• Receive the communication that the declaration is pending controls at the Customs Office of Departure, in the event that the declaration has foreign guarantees - Service Communication of Controls at Customs Office of Departure.
• Receive communication regarding the invalidation of a pre-declaration or a declaration.

The Transit Accompanying Document (DAT) in NCTSP5 is generated by the AEAT at the time the release of the merchandise included in the transit regime is granted at the customs office of departure. This DAT has a CSV (Secure Verification Code) that is communicated to the operator. The DAT thus generated can be obtained from the AEAT electronic headquarters by indicating its CSV. This DAT can also be found in the “Consult electronic documents” tab of the “My files” menu item.

Is it mandatory to present the transit accompanying document (DAT) at the destination customs?

During the provisional period, it is mandatory that the DAT on paper containing the MRN of the declaration accompanies the goods included in the transit regime, and must be presented to the transit and destination customs offices.

During the final period, the MRN of the transit declaration will also be communicated to the transit and destination customs offices without it being necessary to use the paper format of the DAT.

The messages that must be sent to the customs office of destination of the transit are the following:

• Notification of arrival of the merchandise at the destination customs (message CC007).
• Notification of discharge at the destination customs (message CC044).
• Indirect registration of non-national transit in the event of unavailability of the electronic system of the customs of the country of issuance of the transit.

It is important to note that, unlike the NCTSP4 system, in the NCTSP5 system each of the above messages must be sent independently without it being possible to send a single message combining the above.

The transit declaration with fewer data requirements is one of the simplifications that article 233 of the CAU provides for the transit regime. Its use is subject to the granting of the required authorization. This simplification will only apply to the transport of goods by rail, sea and air when an electronic document is not used as a transit declaration.

Information about the authorization procedure can be found at the following link:

Tax Agency: Special regime procedures - Transit: Customs declaration use with fewer requirements...

In the event of incidents during the movement of goods, the carrier must make the relevant notes in the Transit Accompanying Document/List of Articles (DAT/LDA). The goods together with the DAT/LDA must be presented to the nearest customs authority of the country in whose territory the means of transport is located in accordance with the provisions of article 305 of Implementing Regulation (EU) 2015/2447 of the Commission of November 24, 2015, establishing rules for the development of certain provisions of Regulation (EU) 952/2013 of the European Parliament and of the Council establishing the customs code of the Union.

During the provisional period, incidents en route may be sent in the message notifying the arrival of the goods to the customs office of destination (message CC007).

In the definitive period, and also in the provisional period provided that the customs offices involved in the transit operation are located in a country where the NCTSP5 system is operational, the incident must be reported to the customs office, which will then be reported by this customs office to the customs office of departure of the transit.

In the event of unavailability of the electronic system at the non-national customs office of departure of the transit, as well as in those cases in which said customs office has not sent the transit declaration information electronically to the customs office of destination, the indirect registration system for non-national transit provided for in the NCTSP4 system may continue to be used, with the following particularities:

• The CCTNNC indirect registration message will be sent to the destination customs office.
• The digital document with which the merchandise has circulated in transit from the customs office of departure will be incorporated. This document may be the Transit Accompanying Document in which the MRN of the operation appears or another document of fallback or unavailability of the electronic system.

If the above documentation is not included, the indirect registration message will be rejected.