Union Transit and Common Transit
Find out about the rules for placing goods under the transit procedure
The New Computerized Transit System Phase 5 (NCTSP5)
The NCTSP5 trans-European system (which connects the systems of the different Member States together) aims to implement the requirements of UCC regarding transit declarations. To this end, it seeks to continue developing the current trans-European transit declaration system (NCTSP4) in order to fully implement a computerized transit system (NCTSP5) that covers the requirements that companies must meet in terms of processes and data contemplated in the UCC, including coverage of simplified procedures and the presentation of pre-declarations when the merchandise is not yet available to Customs. It also covers the development of interfaces harmonized with the New Automated Export System (AESP1).
NCTSP5 is the electronic system that aims to apply the requirements established in the Union Customs Code to the transit regime. This system replaces the NCTSP4 system from the date of effective production start-up.
NCTSP5 pursues the following objectives:
- Update existing functionalities to adapt them to the UCC (Union Customs Code).
- Add new functions to improve trade facilitation and automation of processes provided for in the legislation.
- Adapt and develop connections with other relevant electronic systems.
The national NCTSP4 system will close on March 11, 2024. As of March 12, 2024, NCTSP5 will be the only system enabled for the sending and management of transit declarations.
The NCTSP5 system developed by AEAT contains all NCTSP4 or NCTSP5 origin transit declarations. As of March 12, there are certain actions that can continue to be carried out by the NCTSP4 system in relation to transit declarations filed using said system. These actions are the following:
- Request for rectification of the declaration
- Request for invalidation of the declaration
- Printing of the accompanying document (DAT)
The NCTSP5 system external domain went live on October 3, 2023. As of that date, a period of national coexistence began between the NCTSP4 and NCTSP5 systems that will end with the definitive closure of the NCTSP4 system on March 11.
Regardless of the period of national coexistence of both systems, because 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 to date. in which the last country to adhere to the Common Transit Convention is integrated into the NCTSP5 system. The end of this provisional period – initially scheduled for January 21, 2025 at 00:00 Central European Time – will begin the definitive period in which the rules and conditions in electronic messages for said period will be applicable.
The difference between the conditions for provisional and definitive data is included in the technical guide for submitting transit declarations, available at the following link on the AEAT Electronic Headquarters:
AES Export SW (agenciatributaria.gob.es)
It is important to keep in mind that the activation of the definitive period will be done abruptly (model big bang ) in all transit country systems 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 at the discretion of the operator under test.
Among the new features included in the NCTSP5 system, the following stand out:
- Adaptation of the 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 pre-transit declarations, prior to the presentation of the goods to customs.
- Inclusion of a new simplification of the transit regime consisting of the sending of a transit declaration with fewer data requirements.
- Reception of communications by the operator in xml format by subscribing to the inbox mechanism.
In 2016, UCC introduced several changes to customs formalities relating to the transit regime. It also determined as a general rule that all exchanges of information between customs authorities and between economic operators and customs authorities must 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 the 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 transit DUA and the appearance of the data groups, elements and sub-elements.
The Technical Guide to the NCTSP5 system provides information on the fields of the transit declaration, validations that apply to them, code tables (if any), completion guides and correspondence with the declaration in the NCTSP4 system.
EUCDM is available at the following link:
The NCTSP4 transit declaration consists of two levels known as header and heading. On the other hand, the declarations presented 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 presents, or on whose behalf it is presented, 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 regime assumes the following obligations:
- Present the goods intact and the required information at the customs office of destination, within the established period and having respected the measures taken by the customs authorities to guarantee their identification.
- Respect the customs provisions relating to the regime.
- Unless otherwise provided by customs legislation, provide a guarantee in order to ensure the payment of the amount of import or export duties corresponding to the customs debt and other charges that may arise in respect of the goods under other relevant provisions. in force.
The transit regime is configured in CAU as a special regime not subject to authorization.
In the event that the merchandise to be included in the transit regime is 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 global transit guarantee authorization.
No.
In the event that a transit is issued from a private facility, it is necessary to have the required authorization of an authorized transit consignor 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 up to the operator to calculate the amount of the guarantee to be posted relative to the declared transit operation. In the event that more than one guarantee appears in the transit declaration, 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 presentation of the transit declaration prior to the presentation of the merchandise to customs by indicating the letter “D” in the data element of the “additional type” declaration.
In these cases, if the goods are not presented to customs within 30 days from the presentation of the customs declaration, it will be considered that said declaration has not been presented.
While it remains in the "PA" status, a transit pre-declaration can 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 to customs.
However, there is a series of pre-declaration data whose rectification is not possible. These data elements are the following:
- Additional type of declaration
- Safety data (if any)
- Customs of departure
- Regime Holder
- TIR Regime Holder
- NIF of the representative.
It is only possible to request rectification of the transit declaration that is pending dispatch, that is, prior to release.
In no case will a request to rectify the declaration be accepted once the release has been granted.
Through the NCTSP5 system, the operator can submit invalidation requests in the following cases:
- In the case of transit pre-declarations in which the status of the declaration is “PA”.
- In the case of declarations in which a guarantee issued by another Member State pending acceptance is declared (status of the transit declaration “PG”).
- Likewise, invalidation may be requested from the customs office of departure of the transit as long as the declaration is in the state pending dispatch. 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 who will be responsible for assessing whether the legal requirements to invalidate the declaration are met.
The NCTSP5 system incorporates a web service for complete consultation of the transit declaration (CCTRAC service). Likewise, it has a web service through which you can provide documentation if it is required by the customs authority as well as request the dispatch of the declaration in those cases in which it has remained under customs control at the customs of departure of transit (CCDOTC service). Several messages can be sent (with one or more documents each) and also request clearance from customs when all the documents have been attached.
In the electronic office, web services have been enabled.
Unlike the NCTSP4 system, the NCTSP5 system does not require print permission.
Through the inbox system, the AEAT deposits the communications corresponding to the transit declaration, in 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:
Through this system, information such as:
- Receive the communication regarding the release of the goods at the Customs Office of Departure, in the event that they are under physical or documentary control and in the event that the validation of the balance of the foreign guarantee is pending - Levante Communication Service at Customs of departure.
- Receive the communication regarding the non-conforming clearance of transit at the Customs Office of Departure, in the event that the goods are under physical or documentary control - Communication Service for Non-Conforming Clearance at the Customs Office of Departure.
- Receive the communication regarding that the declaration has been pending controls at the Customs of Departure, in the event that the declaration had foreign guarantees - Communication Service of Controls at the Customs of Departure.
- Receive the communication regarding the invalidation of a pre-declaration or a declaration.
The Transit Accompanying Document (DAT) in NCTSP5 is generated by AEAT at the time the release of the merchandise included in the transit regime is granted at the customs office of departure. Said DAT has a CSV (Secure Verification Code) that is communicated to the operator. The DAT thus generated can be obtained at the AEAT electronic headquarters indicating its CSV. Likewise, this DAT can 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 office?
During the provisional period, it is mandatory that the DAT on paper containing the MRN of the declaration accompany the merchandise included in the transit regime, and must be presented to the customs office of transit and destination. .
In the definitive 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 customs office of destination (message CC007).
- Unloading notification at the customs office of destination (message CC044).
- Indirect registration of non-national transit in the event of unavailability of the electronic customs system of the country of issue of the transit.
It is important to note that, unlike the NCTSP4 system, in the NCTSP5 system each of the previous messages must be sent independently; it is not possible to send a single combination of the previous messages.
The transit declaration with fewer data requirements is one of the simplifications that article 233 of UCC provides for the transit regime. Its use is conditional on 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.
You can find information about the authorization procedure at the following link:
In the event of incidents during the circulation of the goods, the carrier must make the pertinent annotations in the Transit Accompanying Document/List of Items (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 notification message of the arrival of the merchandise at the customs office of destination (message CC007).
In the definitive period, and also in the provisional period as long as the customs offices involved in the transit operation are located in a country in which the NCTSP5 system is operational, you must go to customs to report the incident, which in turn It will be communicated by this customs office to the customs office of departure of the transit.
Both in the event of unavailability of the electronic system at the customs office of non-national departure of the transit, as well as in those cases in which said customs office has not sent the information of the transit declaration in electronic form to the customs office of destination, it may be followed using the indirect non-national transit registration system provided for in the NCTSP4 system, with the following particularities:
- The CCTNNC indirect registration message will be sent to the destination customs office.
- The digitized document with which the merchandise has circulated in transit from the customs office of departure will be incorporated. Said 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 previous documentation is not incorporated, the indirect registration message will be rejected.