NCTS+ +Information+for+the+Transit+Trader

NCTS Information for the Transit Trader
Document: Version: Date: NCTS Transit Trader 3.1 April 2006
TRANSIT TRADER
UK NCTS Project
Table of Contents
Version 3.1
1. 1.1 1.2 2.
INTRODUCTION ....................................................................................................................................1 Scope and purpose of this document ..................................................................................................1 Flow diagram key .................................................................................................................................1 NCTS PROCEDURES.............................................................................................................................2
2.1 Introduction ..........................................................................................................................................2 2.1.1 How will NCTS impact on UK Traders? ...................................................................................2 2.1.2 Electronic Processing ...................................................................................................................2 2.1.4 Further information on the options and applying for transit simplifications is available as follows: 3 2.1.5 2.1.6 2.1.7 2.1.8 Information Exchange (IE) Messages.............................................................................................3 Movement Reference Number (MRN) ...........................................................................................3 Transit Accompanying Document (TAD) and List of Items (LoI) ..........................................4 Confirmation of Authorised Consignees ........................................................................................4
2.2 NCTS Normal Procedure.....................................................................................................................5 2.2.1 Office of Departure.......................................................................................................................5 2.2.3 Office of Destination .....................................................................................................................7 2.3 NCTS Simplified Procedures...............................................................................................................8 2.3.1 Authorised Consignors and Consignees .....................................................................................8 2.3.2 Office of Departure (Authorised Consignor) ..........................................................................8 2.3.3 Office of Destination (Authorised Consignee) ........................................................................9 3. NCTS NORMAL PROCEDURE OFFICE OF DEPARTURE ......................................................11
3.1 Goods present......................................................................................................................................11 3.1.1 To whom will this particular procedure apply? ......................................................................11 3.1.2 Use of Guarantee types 2 (Individual Guarantee), 4 (Individual Guarantee Vouchers) and 9 (Individual Guarantee with Multiple Usage) ........................................................................................11 3.1.3 Declaration to NCTS and allocation of MRN. .........................................................................11 3.1.4 Control Decision: No Control .................................................................................................12 3.1.6 Control Decision: Control .......................................................................................................14 3.1.7 Flow diagram: NCTS Normal Procedure Office of Departure declaration ......................16 3.2 Declaration Pre-Lodged.....................................................................................................................17 3.2.1 To whom will this particular normal procedure apply?.........................................................17 3.2.2 Declaration to NCTS ..................................................................................................................17 3.2.3 Acceptance of Declaration and Allocation of MRN ................................................................17 3.2.4 Control and Release ...................................................................................................................17 3.3 Cancellation.........................................................................................................................................17 3.3.1 At what point can cancellation be applied? .............................................................................17 3.3.2 How is a cancellation requested? ..............................................................................................18 3.3.3 Flow diagram: OoDep Cancellation ......................................................................................18 i
April 2006
TRANSIT TRADER
UK NCTS Project
Table of Contents
Version 3.1
3.4 Discharge of the Movement (Write-off) ...........................................................................................18 3.4.1 Office of Write-Off .....................................................................................................................18 3.4.2 Action by Office of Destination .................................................................................................19 4. NCTS NORMAL PROCEDURE OFFICE OF DESTINATION ...................................................20
4.1 Trader at Destination connected to the NCTS.................................................................................20 4.1.1 To whom will NCTS Normal Procedure apply?......................................................................20 4.1.2 Arrival Notification ....................................................................................................................20 4.1.3 Diversion from a different NCTS Office of Destination .........................................................20 4.1.4 Control Decision: No Control .................................................................................................21 4.1.5 Control Decision: Control .......................................................................................................21 4.2 Trader at Destination not connected to NCTS ................................................................................22 4.2.1 Arrival Notification ....................................................................................................................22 4.2.2 Control and Release ...................................................................................................................22 4.3 5. Flow diagram: NCTS Normal procedure Office of Destination .................................................23 NCTS SIMPLIFIED PROCEDURE OFFICE OF DEPARTURE.................................................24
5.1 Authorised Consignor ........................................................................................................................24 5.1.1 To whom does the Simplified Procedure apply? .....................................................................24 5.1.2 Declaration to NCTS and Allocation of MRN .........................................................................24 5.2 Control and Release ...........................................................................................................................25 5.2.1 No Control: ...............................................................................................................................25 5.2.2 Control: .....................................................................................................................................25 5.2.3 Cancellation.................................................................................................................................26 5.2.4 Write-off ......................................................................................................................................26 5.3 6. Flow diagram: OoDep Simplified Procedure (Authorised Consignor) ......................................27 NCTS SIMPLIFIED PROCEDURE OFFICE OF DESTINATION..............................................28
6.1 Authorised Consignee ........................................................................................................................28 6.1.1 To whom does the simplified procedure apply? ......................................................................28 6.1.2 Registering Arrival Notification on NCTS ............................................................................28 6.2 Control and Release ...........................................................................................................................29 6.2.1 No Control: ...............................................................................................................................29 6.2.2 Control: .....................................................................................................................................29 6.3 7. Flow diagram: OoDest Simplified Procedure (Authorised Consignee).....................................30 NCTS PROCEDURE OFFICE OF TRANSIT.................................................................................31
7.1 Office of Transit..................................................................................................................................31 7.1.1 When will Office of Transit procedures apply?.......................................................................31 7.1.2 Presentation to Customs at the Office of Transit ....................................................................31 7.1.3 Diversion from a different NCTS Office of Transit ................................................................31 7.1.4 Movement Turned Back ............................................................................................................31 7.1.4 Notification of Crossing Frontier ..............................................................................................32 ii
April 2006
TRANSIT TRADER
UK NCTS Project
Table of Contents
Version 3.1
7.1.5 7.2 8. A. B. C. D.
Movement Stopped .....................................................................................................................32 Flow diagram: Office of Transit .......................................................................................................33
GLOSSARY AND ABBREVIATIONS................................................................................................34 SPECIMEN OF THE TRANSIT ACCOMPANYING DOCUMENT (COPY A ) ............................1 SPECIMEN OF THE LIST OF ITEMS (SHEET A)` ..........................................................................1 REQUIREMENTS FOR APPROVAL OF AUTHORISED CONSIGNORS ....................................1 REQUIREMENTS FOR APPROVAL OF AUTHORISED CONSIGNEES...................................C
iii
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 1. Introduction
Version 3.1
1.
1.1
Introduction
Scope and purpose of this document
1.1.1 The purpose of the NCTS Information for the Transit Trader document is to assist the Community/common transit (CT) trader on how the New Computerised Transit System (NCTS) operates in the UK. It was last updated to reflect the changes brought in by NCTS Phase 3.2 in the autumn of 2005 and other changes such as the withdrawal of paper loading lists. In functionality/messaging terms NCTS Phase 3.2 does not impact greatly on the trade bearing in mind that the main change (from paper to electronic) was implemented when NCTS Phase 3.1 went live in the UK in July 2003. 1.1.2 NCTS Phase 3.2 introduced: Guarantee management (implications for traders at Departure and Destination are set out in the following chapters). Enquiry handling - provides the facility for Customs National Administrations to send enquiries about movements between CT offices electronically. Confirmation of Authorised Consignees (see Section 2.1.8). This latest update includes details of the XML communication route (see Section 2.1.3). The document focuses on the NCTS procedures that are available to the CT trader and the associated terms and conditions for those traders that are/wish to be approved to use simplified procedures as Authorised Consignors and/or Consignees. It should also provide a useful supplement when examining the technical implications of the message structures contained in the Technical Interface Specification (TIS). This document is only intended as a broad overview of NCTS procedures, albeit hopefully a helpful one. Further information on NCTS (eg contact information, declaration completion rules, fallback procedures) can be found on the HMRC website (www.hmrc.gov.uk) under the Import & Export section (there is an extensive NCTS page within this section). The information in this document does not override or replace any extant EU and UK Customs regulations relating to the Community/Common Transit procedure, and is intended only to explain the use of NCTS within those regulations.
1.1.3 1.1.4
1.1.5
1.1.6
1.2
1.2.1
Flow diagram key

To assist the reader in understanding the flow diagrams, please see the key below. The key identifies message flows from and to the trader and Customs, and on and off line functions
Key NCTS State IE IE Reject
Opposition
E Message to/from trader E message to/from customs offices On line action

Off line action
System timer function
1
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 2. NCTS Procedures
Version 3.1
2.
2.1
2.1.1 2.1.1.1
NCTS Procedures
Introduction
How will NCTS impact on UK Traders? The NCTS computerises the Community/Common Transit paper based system without substantial change to the current CT procedures and their governing regulations and requirements. The NCTS replaced the use of paper declarations (T1/T2/T2F), for all Community/common transit movements, including movements wholly within the UK (UK Transit). NCTS has not, however, in the short term at least, replaced the existing UK Transit procedures using CSP inventory systems, or the simplified procedures for movements by air, sea or rail. The roles and responsibilities of the Principal, and/or his representative, remain unchanged. The Principal is responsible for providing a guarantee to cover the duties and taxes which may become due if the movement is not satisfactorily completed and for producing the goods intact to the Customs Office of Destination within a prescribed time limit. Traders using the NCTS by electronic communication routes (see below) will be able to use either the Normal procedure or, provided that they are authorised as Authorised Consignors or Consignees, the Simplified procedure. The following paragraphs give a description of the arrangements for use of these procedures at departure and destination. Electronic Processing Council Regulation (EC) No 837/2005 and Decision No 4/2005 of the EC/EFTA Joint Committee on Common Transit made the use of the NCTS compulsory for traders with effect from 1 July 2005. Paper declarations are no longer accepted except where fallback applies and for declarations from private travellers with goods in excess of their allowances (which will be entered to the NCTS by Customs offices of departure). Trader interface options for UK-NCTS are via EDCS (Electronic Data Capture Services the Departmental e-mail gateway) or the NCTS Web Service.
2.1.1.2
2.1.1.3
2.1.1.4
2.1.2 2.1.2.1
2.1.2.2
2.1.3
2.1.3.1
XML Route
A third communication channel for NCTS, an XML (Extensible Markup Language) route went live from mid April 2006. The XML is used as a wrap for the EDIFACT message. In this way, we use XML as the transport mechanism instead of email. EDIFACT will still be used for the data representation. The use of XML will overcome many of the problems associated with email. However, it should be understood that, although this new channel provides greater assurance of message delivery to the NCTS, it does not resolve any of the internal processing problems being experienced or speed up the overall NCTS process. If you are interested in using the XML route, please contact your local Software Supplier for technical information.
2.1.3.2
2
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
2.1.4 Further information on the options and applying for transit simplifications is available as follows:
a). Information on the NCTS Electronic Communication Routes (EDCS or Web) can be found at: NCTS Electronic Communication Routes http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true& _pageLabel=pageImport_ShowContent&id=HMCE_PROD_010344&propertyType=document b). Information on NCTS EDCS completion rules can be found at: NCTS EDI Traders Message Completion Rules http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true& _pageLabel=pageMySite_ShowContent&id=HMCE_PROD1_024334&propertyType=documen t c). Information on NCTS Web completion rules can be found at: UK NCTS: Web channel - Declaration completion rules http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true& _pageLabel=pageMySite_ShowContent&id=HMCE_PROD_011331&propertyType=document d) Information on the NCTS XML Channel at:
NCTS Online XML route http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfp b=true&_pageLabel=pageImport_ShowContent&id=HMCE_PROD1_025417&property Type=document

e) The CCTO will be able to supply application forms for Community/Common Transit Simplifications See Appendix C2 for the address of the National Simplification Team.
2.1.5
2.1.5.1
Information Exchange (IE) Messages

It must be emphasised that traders are not able to interface directly with the NCTS, to input or amend data or to access records and standing data, but will simply exchange defined structured messages with the system. These messages are known as Information Exchange (IE) messages and are specifically identified by number, e.g. the electronic transit declaration is IE015. To enable processing it is essential that traders keep their standing data up to date and promptly advise the CCTO of any changes. It should also be noted that changes to standing data take 3 working days to implement. Details of the structure of the various IE messages that will be exchanged with the NCTS are set out in the UK NCTS Technical Interface Specifications (TIS), which includes the changes for Phase 3.2. These messages, particularly the Transit Declaration, IE015, are based on the Single Administrative Document (SAD) box data required for paper declarations and no new information from traders is required. For the TIS, and information on trade testing, see the HMRC website (www.hmrc.gov.uk) for details (under the Import & Export, NCTS, Technical information and General information sections respectively).
2.1.5.2
2.1.6
Movement Reference Number (MRN)
3
April 2006
TRANSIT TRADER
UK NCTS Project 2.1.6.1
Version 3.1
A key element of the NCTS is the Movement Reference Number, a unique number generated by the system upon its acceptance of a correct declaration. The MRN has a defined structure of 18 characters; e.g. 06GB00005112345678. The first two indicate the year (2006), the second two the country of the Office of Departure (GB), the next six the code for the Office of Departure (000051 = Felixstowe) and the last eight (12345678) consist of the unique identifier for the movement and a check digit. See the TIS for further information. Provided that this number is known, any customs office connected to the NCTS anywhere throughout Europe can access the Transit Declaration and thereby perform any necessary control of the transit movement, whether or not that office is the declared Office of Destination or of Transit. Following release of a movement at departure (see Chapters 3 & 5), traders may wish to track the status of their MRN(s) (currently only for international movements) using the European Commission website: www.europa.eu.int/comm/taxation_customs/dds/cgi-bin/mishome?Lang=EN
2.1.6.2
2.1.6.3
2.1.7 2.1.7.1
Transit Accompanying Document (TAD) and List of Items (LoI) 1

While the NCTS is designed to be a largely paperless system, a covering document, the Transit Accompanying Document (TAD) must still accompany the goods during transit and be presented, together with the goods, at any Office of Transit en route and at the Office of Destination. A specimen of the TAD is included in this document at Appendix A. The TAD must bear the MRN printed both in numerical format and as a Barcode. This is a legal requirement and the Barcode is intended to allow automatic processing, by use of Barcode readers, at busy CT offices, most notably on EU/EFTA borders eg France/Switzerland. For multi item consignments, the TAD may be supplemented by a List Of Items (LoI), i.e. an electronic load list. The LoI is an integral part of the IE015 Transit Declaration. A specimen of the LoI print is included in this document at Appendix B. Since 1 January 2005 Paper Load Lists (PLL) cannot be used in the NCTS except under the Fallback Procedure. The TAD and LoI are used in a similar way as Copies 4 and 5 of the OTS paper declaration and continuation sheets, eg Any change of means of transport, or other incident, en route will be recorded on the TAD (Boxes 55 and 56) and captured to the NCTS when the TAD is presented at the next NCTS office; The TAD will be used when presenting goods at Offices of Transit. No electronic messages can be exchanged with these offices and the MRN must be used to access the movement record on the NCTS. Use of the Barcode greatly speeds up this procedure. For details of the NCTS offices see the European Commission website: www.europa.eu.int/comm/taxation_customs/dds/en/csrdhome.htm
2.1.7.2
2.1.7.3
2.1.7.4
2.1.7.5
Full details and instructions as to the form and printing of the TAD and LoI, including the Barcode, are set out in the UK NCTS Technical Interface Specification (TIS), published on the NCTS page of the HMRC Website.
2.1.8
Confirmation of Authorised Consignees
1 LoI required for declarations with more than one item. The NCTS Web route only allows up to 99 items to be entered per declaration. Up to 999 items can be entered per declaration via the NCTS EDCS route.
4
April 2006
TRANSIT TRADER
Version 3.1
The Confirmation of Authorised Consignee facility, introduced in Phase 3.2.2 will allow the NCTS Live Service Helpdesk to electronically request confirmation from a CT office in another Member State that a trade entity is authorised, at that office, to receive goods under the authorised consignee simplified CT procedures. If a UK trader wishes to use this facility, he/she should contact the NCTS Live Service Helpdesk via E-Mail. The Helpdesk will pursue the enquiry electronically on the NCTS and reply to the trader via email.
2.1.8.2
2.1.8.3 The UK trader must provide the Helpdesk with the following information for the confirmation enquiry to be made: The TIN of the trade entity concerned; The name and address of that trade entity; The office code of the CT Office of Destination to which the Authorised Consignee is linked.
For details on how to contact the Helpdesk, please see: NCTS trade enquiries - contact information http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true &_pageLabel=pageImport_ShowContent&id=HMCE_PROD_009153&propertyType=docum ent on the HMRC website. 2.2
2.2.1
NCTS Normal Procedure

Office of Departure See Chapter 3 for a full description of the procedures.
2.2.1.1
The goods must be present at the Office of Departure or at a Sub-place i.e. a designated place approved and controlled by that office. If the goods are present at a Sub-place, this place must be specified in the declaration. The Principal may make the declaration to the NCTS and exchange the necessary messages, or may use a Representative to do so on his behalf. The party communicating with the NCTS will be the declarant. N.B. NCTS responses will always be sent to the declarant, not to the Principal, if different. Before making the declaration see Section 3.1.2 for arrangements to record guarantees on the Guarantee Management System. The declarant lodges an electronic declaration to the NCTS at the Office of Departure using the Normal Procedure. The declaration must include the declarants own unique number relating to the consignment, the Local Reference Number (LRN). The LRN must be unique for every declaration; however, there are circumstances when it can be reused. The declaration may be submitted prior to presentation of the goods, provided an agreed location code is included in the declaration (see para 2.1.4 for links to completion rules). The Office of Departure will action acceptance of the declaration on NCTS only when the goods are presented at that office, and the traders unique reference, the Local Reference Number (LRN) is submitted.
2.2.1.2
2.2.1.3 2.2.1.4
2.2.1.5
5
April 2006
TRANSIT TRADER
Version 3.1
Where the electronic declaration, and if necessary LoI, is complete and correct, the NCTS will automatically accept the declaration and the transit declaration will enter the Submitted state within the NCTS. Prior to the introduction of phase 3.2.1, which took effect from the 26 September 2005, a transit declaration at this stage would automatically enter the Accepted state. The unique Movement Reference Number (MRN) would have been issued and an Acceptance Notification message, IE028, which included the MRN, would have been sent by the NCTS to the declarant. However valid EDI Normal procedure declarations will now only enter the Accepted state when a valid Customs Sub Place is declared. A normal procedure declaration entered without completion of the subplace field will enter the Submitted state.
2.2.1.7
2.2.1.8 2.2.1.9
2.2.1.10 If a valid and suitable comprehensive guarantee or waiver is recorded on the NCTS, then no guarantee or certificate needs be produced. Otherwise a suitable guarantee must be lodged at the Office of Departure (see Section 3.1.2). As a precaution, it is advisable that guarantee certificates are valid and readily available for presentation to ensure release for transit in the event of the NCTS being unavailable (see HMRC website for details on fallback). 2.2.1.11 The Office of Departure uses the NCTS to process and clear the movement/guarantee and inputs positive release of the goods to the system. Upon release, an electronic release message (IE029, Release for transit) is sent by the NCTS to the declarant and the Transit Accompanying Document (TAD) is generated. The TAD, together with any LoI, will be automatically authenticated by the system and can be printed, at the declarants choice, either at the Office of Departure; or at the declarants premises, provided that the declarant is approved to do so and has a printer properly configured to print the TAD, and List of Items, in the legally required format and including the printed Bar Code.
It is this message (IE029) that permits the release for transit, and it is this message alone, not any earlier message in the process sequence, that contains all the necessary data for printing the TAD/LoI. 2.2.1.12 The TAD must accompany the goods to the Office of Destination and be produced there and at any Office of Transit en route, together with the goods. The Office of Destination will send electronic Arrival Advice and Control Results messages back to the Office of Departure. Providing the Control Results are Satisfactory the movement will be discharged electronically. 2.2.1.13 Automatic authentication of the TAD will include the time limit2 set by the Office of Departure for the transit movement to be completed. Release of the movement will activate timers within NCTS against this Expected Arrival date and a subsequent Expected Control Results date. Expiry of these timers activates the enquiry process. 2.2.1.14 The Expected Control Results date for full electronic movements between NCTS offices i.e. the date by which the office of destination must return the electronic Control Results message, is the Expected Arrival date + 6 days. On release of the movement, the NCTS will automatically send an electronic Anticipated Arrival Record advice message to the declared NCTS Office of Destination, and an Anticipated Transit Record advice message to any declared NCTS Offices of Transit. See Chapter 7 for Office of Transit procedures, which are distinct from the procedures at Offices of Departure and Destination, and also Glossary and Abbreviations for the definition of an Office of Transit.
In special circumstances the timescales may be extended but only upon request by the trader and approval by Customs.
6
April 2006
TRANSIT TRADER
UK NCTS Project 2.2.15 2.2.16
Version 3.1
It is particularly important that the Principal is aware of the impact on guarantees in the event of delayed/non presentation at the Office of Destination (see paras 4.1.2 and 6.1.2.1). Once the transit movement has ended, and satisfactory control results have been received from the Office of Destination, the declarant will be advised electronically, by a Write-off Notification message, of the discharge of the movement. Office of Destination See Chapter 4 for a full description of procedures.
2.2.3
2.2.3.1
The Principal, or the carrier, have a legal responsibility to present the goods at the Office of Destination or at a customs-approved sub-place ie a designated place approved and controlled by that office. The Destination Trader, [i.e. the Principal, the carrier or the recipient (eg an ERTS operator)] or his representative, must advise the Office of Destination immediately of the arrival of the goods, either by physical presentation of the TAD (see Section 4.2.1) or by sending an electronic Arrival Notification message to NCTS using the Normal Procedure. The party actually sending the Arrival Notification will be the notifier. NB NCTS responses will always be sent to the notifier, not to the Destination Trader, if different. Destination traders that choose not to use NCTS at destination to make their own Arrival Notification should note that they might receive a second class service. Clearance of the TAD and release of the goods in these circumstances will be subject to Charter Standard time frames. This means that for Customs declarations completed correctly, we will release at least 90% of consignments within 12 working hours. Failure to arrive movements whether electronically or by presentation of the TAD has even greater significance under NCTS Phase 3.2 as the process of releasing the guarantee liability amount cannot start until the goods have been arrived. This could therefore impact on traders wishing to move goods at departure but cannot because the GMS has not been re-credited for movements that remain undischarged at destination. Provided that the Arrival Notification message is in the correct form and is sent before expiry of the Expected Arrival timer the NCTS will accept the notification and automatically send an Arrival Advice message to the Office of Departure, inhibiting the start of an enquiry. The Destination Trader must subsequently present the accompanying document, TAD, together with any LoI to the Office of Destination, within prescribed time limits. The Office of Destination will make a control decision, against the data sent forward by the Office of Departure through the NCTS, and, following any control, resolve any discrepancy and input Control Results to NCTS. Input of the Control Results by the Office of Destination will generate an electronic advice to the Office of Departure, inhibiting the Expected Control Results timer and the start of any enquiry. If the results are satisfactory, discharge of the movement will be automatic; if not satisfactory, the movement will be discharged when it is written-off by the Office of Write-Off, following the resolution of any irregularity. Upon satisfactory completion of the movement, a release message is sent by NCTS to the notifier.N.B. This constitutes only release from the transit procedure, not necessarily from customs control, as the goods are deemed to be in temporary storage and, where appropriate, e.g. are not in free circulation, must be entered to a subsequent procedure.
2.2.3.2
2.2.3.3
2.2.3.4
2.2.3.5
2.2.3.6 2.2.3.7
2.2.3.8
2.2.3.9
7
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
2.3
2.3.1 2.3.1.1
NCTS Simplified Procedures

Authorised Consignors and Consignees The NCTS allows approved traders to move goods under customs control from or to their premises, ports/airports or other approved places such as warehouses, DEP, ERTS and other temporary storage facilities without the need to present the goods and corresponding documents to the Office of Departure or destination. Authorised traders will, depending upon the conditions of their authorisation, enjoy the benefits of printing the TAD at their premises (authorised consignors) and time out release to move (authorised consignors) or unload (authorised consignees) the goods. Office of Departure (Authorised Consignor) See Chapter 5 for a full description of the procedures.
2.3.2
2.3.2.1 2.3.2.2 2.3.2.3
To be approved as an Authorised Consignor a trader must meet certain requirements see Appendix C. Those traders wishing to become Authorised Consignors must, as a condition of their authorisation, use the NCTS from the date that approval to use the simplified procedure is given. An Authorised Consignor must use (a) designated Office(s) of Departure, which will be nominated in his application and named in the authorisation. The designated Office(s) of Departure will manage the transit procedure. An Authorised Consignor need not present the goods at the designated Office of Departure, but at an Authorised Location, either at: his own premises; or a customs controlled area at the Office of Departure; or other customs approved facilities directly associated with the Office of Departure e.g. warehouse, DEP, ICD, ERTS and other temporary storage facilities including unattended or occasionally attended port/airports.
2.3.2.4
2.3.2.5 A DEP or ICD allows an approved operator (consolidator, exporter, forwarder or airline) to present goods and submit a declaration to us at their Customs approved inland premises and allows any controls including examination to be carried out at the premises. 2.3.2.6 In order to control your exports from your own premises, you will also need to be approved to operate under Local Clearance Procedures (LCP). An Export declaration under the New Export System (NES) will be required and a simplified declaration under LCP must be made. Both of these procedures require prior authorisation by Customs. 2.3.2.7 Public Notice 276, The New Export System provides more information for exporters click on the following link: New Export System (NES) http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLab el=pageImport_InfoGuides&propertyType=document&id=HMCE_PROD_009741. 2.3.2.8 The Authorised Consignor may be approved to use more than one Office of Departure and may specify more than one Authorised Location in the application. Each location to be used must be associated with and approved by each designated Office of Departure and must be specified in the authorisation3.
3 To enable processing it is essential that traders keep their standing data (e.g. Authorised Locations) up to date and promptly advise the CCTO of any changes. It should also be noted that changes to standing data take 3 working days to implement
8
April 2006
TRANSIT TRADER
Version 3.1
An Authorised Consignor must have the goods available for examination at the Authorised Location associated with the designated Office of Departure to which the transit declaration is to be made. The Authorised Location must be recorded in the NCTS.
2.3.2.10 The Authorised Consignor must be the Principal for the movement and must be authorised to use a CT comprehensive guarantee or guarantee waiver, the details of which must be recorded on the NCTS. 2.3.2.13The Authorised Consignor will lodge an electronic declaration to the NCTS at the Office of Departure using the Simplified Procedure. The declaration must include the Authorised Consignors own unique number relating to the consignment, the Local Reference Number (LRN). The LRN must be unique for every declaration; however, there are circumstances when it can be reused (see 3.1.3.6.) 2.3.2.12 The declaration must also include the details of any seals to be used and the expected arrival date of the movement at the Office of Destination as agreed with the Office of Departure and specified in the authorisation. 2.3.2.13 The NCTS will then a) automatically accept the declaration, generate the unique Movement Reference Number (MRN) and send an Acceptance Notification message, including the MRN, to the Authorised Consignor; b) allow, upon its acceptance of the declaration, automatic time-out release of the movement, provided that no control decision is taken by the Office of Departure. c) upon release, send an electronic release message (IE029, Release for transit) to the Authorised Consignor. The TAD and, where applicable, the List of Items, will be printed at the Consignors premises, and will be automatically authenticated by the system. It is this message (IE029) that permits the release for transit, and it is this message alone, not any earlier message in the process sequence, that contains all the necessary data for printing the TAD/LoI. 2.3.2.14 Release of the movement, automatically by time-out or by customs action, will activate the timers and messages described under the Normal Procedure above at section 2.2. 2.3.2.15 Under Phase 3.2 it is particularly important that the Authorised Consignor is aware of the impact on guarantees in the event of delayed/non-presentation at the Office of Destination (see para 4.1.2 ). 2.3.2.16 Once the transit movement has ended, and satisfactory control results have been received from the Office of Destination, the Authorised Consignor will be advised electronically, by a Write-off Notification message of the discharge of the movement. 2.3.3 Office of Destination - (Authorised Consignee)
See Chapter 6 for a full description of the procedures. To be approved as an Authorised Consignee a trader must meet certain requirements see Appendix D. Authorised Consignees, must, as a requirement of EU Regulations, use the NCTS to communicate electronically with their associated Office of Destination. Those traders wishing to become Authorised Consignees must, as a condition of their authorisation, use the NCTS from the date that approval to use the simplified procedure is given. An Authorised Consignee must use (a) designated Office(s) of Destination, which will be nominated in his application and named in the authorisation. The designated Office(s) of Destination will manage the transit procedure.
2.3.3.1 2.3.3.2
2.3.3.3
9
April 2006
TRANSIT TRADER
Version 3.1
The Authorised Consignee is not required to present the goods at the designated Office of Destination but may instead receive the goods under the CT procedure at an Authorised Location, either at his own premises; or a customs controlled area at an Office of Destination; or other customs approved facilities directly associated with an Office of Destination eg warehouse, ERTS and other temporary storage facilities including unattended or occasionally attended port/airports. Please note: If you prefer to remove goods under the Community Transit procedure to your own premises you will need to be approved for the LCP (Local Clearance Procedure). The requirement to hold an LCP authorisation is required by EC legislation to allow the receipt of goods by notation in the authorisation holders records and to enable Customs to carry out effective controls. The Authorised Consignee may be approved to use more than one Office of Destination and may specify more than one Authorised Location in his application. Each location to be used must be associated with and approved by the designated Office of Destination and must be specified in the authorisation. The Authorised Consignee must be able to take full responsibility for the control of the goods at the Authorised Location, to carry out any prescribed unloading checks and to meet the requirements for ending the CT movement, to the satisfaction of the Office of Destination. Upon arrival of the goods at the approved premises, the Authorised Consignee must advise the Office of Destination of the arrival of the goods by sending an electronic Arrival Notification message to NCTS at the Office of Destination, using the Simplified Procedure. Failure to arrive movements has even greater significance under NCTS Phase 3.2 as the process of releasing the guarantee liability amount cannot start until the goods have been arrived. This could therefore impact on traders wishing to move goods at departure but cannot because the GMS has not been re-credited for movements that remain undischarged at destination.
2.3.3.5
2.3.3.6
2.3.3.7
2.3.3.8
2.3.3.9
2.3.3.10 Provided that the Arrival Notification message is in the correct form, the NCTS will accept the notification and automatically send an Arrival Advice to the Office of Departure, inhibiting the Expected Arrival date timer and the start of an enquiry. 2.3.3.11 The Authorised Consignee must send the TAD/LoI to the office of destination within the agreed time limit specified in his authorisation. 2.3.3.12 If not selected for control by the Office of Destination, the NCTS will automatically, upon expiry of a timer, send an electronic Unloading Permission message to the Authorised Consignee. This message includes the Anticipated Arrival Record (AAR) data sent to the Office of Destination by the Office of Departure. 2.3.3.13 The Authorised Consignee must carry out the necessary check of the goods, against the AAR data, and subsequently respond with an electronic Unloading Remarks message to NCTS. If this message is Satisfactory, then NCTS will automatically send an electronic Release from Transit message to the Authorised Consignee; and generate electronic advice of satisfactory results to the Office of Departure, discharging the movement and inhibiting the Expected Control Results timer and the start of any enquiry. 2.3.3.14 If the Unloading Remarks are not satisfactory, or the movement has been selected for control by the Office of Destination, prior to expiry of the timer, then automatic release will be inhibited. 2.3.3.15 If selected for control and following control and the resolution of any discrepancies, the Office of Destination will input Destination Control Results to the NCTS and release the goods from transit. An electronic release message is sent by NCTS to the Authorised Consignee.
end of chapter 10
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 3. NCTS Normal Procedure Office of Departure
Version 3.1
3.
3.1
3.1.1 3.1.1.1
NCTS Normal Procedure Office of Departure

Goods present
To whom will this particular procedure apply? Any Principal, or his representative, that submits an electronic declaration to NCTS, including, where appropriate, the electronic List of Items (LoI). The goods must be present at the Customs Office of Departure or at a designated Sub-place approved and controlled by that office e.g. local ERTS. Use of Guarantee types 2 (Individual Guarantee), 4 (Individual Guarantee Vouchers) and 9 (Individual Guarantee with Multiple Usage) The GMS is used only by National Customs Authorities to manage guarantee types 0 (Waiver), 1 (Comprehensive), 2 (Individual Guarantee), 4 (Individual Guarantee Vouchers) and 9 (Individual Guarantee with Multiple Usage). For guarantee types 2, 4 and 9 the trader must fax the guarantee to the CCTO 3 working days4 in advance of the electronic declaration being submitted 5. At the same time the access code(s) must be e-mailed to the CCTO. This will allow for the details to be recorded on the Guarantee Management System (GMS). Once recorded on GMS the CCTO will provide (via e-mail) the trader with the Guarantee Reference Number(s) (GRN), which together with the access code(s) 6, will be input on the electronic declaration. Prior to submitting the declaration the trader must lodge the guarantee certificate with the Office of Departure. Not until the guarantee has been recorded on GMS can a movement be released on the NCTS. Note: Currently type 9 guarantees are not in use. Holders of types 0 or 1 guarantees may request to use type 9 only if and when the EC Member States and EFTA countries agree to temporarily prohibit the use of comprehensive guarantees (including waivers) for goods identified as being subject to large scale fraud. This measure is provided for in Article 94(7) and Annex 47A of Regulation 2913/92/Article 58(6) and Annex IV of Appendix I to the Common Transit Convention.
3.1.2 3.1.2.1
3.1.3 3.1.3.1
Declaration to NCTS and allocation of MRN The declarant submits an electronic Declaration (IE015), including if necessary the LoI, to the NCTS. The declaration must include the declarants own unique number relating to the consignment, the Local Reference Number (LRN)7, the identity of the Customs Office of Departure (and of the Sub-place if goods are presented there).
If the trader is unknown to HMRC (not currently recognised as trading in the UK) then the recording of guarantees on the GMS will take approximately 4 working days (to allow for the capture and download of trader details). 5 Traders using Guarantee types 0 (Guarantee Waiver) and 1 (Comprehensive Guarantee) will have already had their details input to GMS by the CCTO. 6 The security of the Access Code(s) is the Principals responsibility; should the Principal consider that the code(s) has/have been compromised, they must contact CCTO and change it/them. 7 The format of the LRN is left to traders discretion, provided that it is unique and that it does not exceed 22 characters.
11
April 2006
TRANSIT TRADER
Version 3.1
When a GMS UK guarantee (types 0, 1, 2 4 and 9) is used to secure duties/taxes on a transit movement under NCTS Phase 3.2, declarants must not enter a value as a default guarantee liability amount will be automatically entered by the NCTS. For guarantee type 2, the Office of Departure will overwrite the default amount with the actual liability in GB pounds and for guarantee type 4, the Office of Departure will overwrite the default amount with the actual liability of 7000 for each voucher. For guarantee types 3 (Individual guarantee in cash), 5 (Guarantee waiver, secured amount does not exceed EUR 500) 6 (Guarantee not required), 7 (Guarantee not required between OoDep and Office of Transit), 8 (Guarantee not required for certain public bodies) and A (Guarantee waiver by agreement), an amount will be entered by the Office of Departure. For foreign guarantees, the declarant will be encouraged to enter the actual liability amount. If this isnt completed, a () sterling equivalent will be automatically input by the system. For guarantee type 4, the Office of Departure will overwrite the default amount with the actual liability of 7000 for each voucher. Note: The use of default values (for the Normal and Simplified procedures) is UK Policy and will not necessarily be applied by other European states. The use of default values in the UK does not change in any way the existing traders responsibilities in relation to his guarantee management. Nor does it affect the recovery of the actual liability amount for the goods in the event of irregularities and subsequent action taken by Customs.
3.1.3.3
3.1.3.4 3.1.3.5
The NCTS will automatically validate the declaration, for proper completion of mandatory data fields, validity of codes used etc. and verification of some declared data against standing data. A declaration will be rejected by the NCTS if the content is incorrect or any required data is missing. An IE016 message, Declaration Rejected, will be sent to the trader. The IE016 message will contain the reasons for rejection. As it is not possible to interface with the NCTS and amend a declaration, following receipt of the IE016 the declarant will need to re-submit the IE015 declaration with amended data. In these circumstances the declarant will be able to re-use the Local Reference Number (LRN) on the re-submitted declaration.
3.1.3.6
3.1.3.7 Providing the declaration passes validation, the declaration will enter the Submitted state within
the NCTS.
3.1.3.8 Prior to the introduction of phase 3.2.1, which took effect from the 26 September 2005, a transit declaration at this stage would automatically enter the Accepted state. The unique Movement Reference Number (MRN) would have been issued and an Acceptance Notification message, IE028, which included the MRN, would have been sent by the NCTS to the declarant. However valid EDI Normal procedure declarations will now only enter the Accepted state if a valid Customs Sub Place is declared. A normal procedure declaration entered without completion of the sub-place field will enter the Submitted state. The declaration passes into the Accepted state within NCTS at the Office of Departure and is ready for processing by customs. Prior to processing by customs (section 3.1.4 onwards), should the declaration require amendment then the declarant must request cancellation (see Section 3.3) and submit a new declaration with a new LRN. The cancellation request must make reference to the new LRN or, if the new declaration has already been submitted and accepted by the NCTS, the new MRN. Control Decision: No Control If Customs decide not to control, they will enter No Control on the NCTS and the declaration will pass to the Guarantee Under Registration state within the NCTS.
3.1.3.9
3.1.3.10
3.1.4 3.1.4.1
12
April 2006
TRANSIT TRADER
Version 3.1
If Customs reject the guarantee (e.g. the guarantee type is not appropriate for the goods) then this is input to the system by Customs and the declarant will be advised off-line ie as per current arrangements e.g. phone or fax. Upon receipt of off-line advice the declarant must submit a new declaration with a new LRN (in these circumstances Customs will perform the cancellation see Section 3.3). Prior to submitting the new declaration it is essential that the information advised by Customs is acted upon. Failure to do so may result in the same problem recurring e.g. guarantee needs to be recorded on GMS as explained in section 3.1.2 above. The cancellation request must make reference to the new LRN or, if the new declaration has already been submitted and accepted by the NCTS, the new MRN. Normally Customs will perform the accept guarantee function. It is at this stage that the GMS will perform guarantee validity checks (eg is the guarantee valid and the declarant entitled to use it?8) and if successful, register the guarantee and debit the liability amount9 from the guarantee recorded on the GMS. N.B. The checking/registering of foreign guarantees will be performed by the GMS in the appropriate European country where the guarantee details were recorded on GMS. As a precautionary measure it is advisable that guarantee certificates are valid and readily available for presentation to ensure release for transit in the event of the NCTS being unavailable (see HMRC website for details on fallback). Providing registering of the guarantee is successful Customs can release the movement and the declarant will receive the Release for Transit message, IE029. However, release by NCTS/Customs will be dependent on completion of the Inland transport Mode (box 26) / Identity of means of transport at departure (box 18). Under NCTS Phase 3.2, failure to enter the means of transport will either result in Customs seeking details to enable release or the declaration being rejected: if both boxes 18 and 26 are left blank (completion of box 18 alone is sufficient to enable release by Customs) Customs will request the necessary information before the movement can be released; or other than for modes 5 and 7 (which do not require an identity to be entered), if the mode is entered but the identity is left blank the declaration will be rejected and will need to be resubmitted. It is recommended that the completion rules be consulted for guidance.
3.1.4.3
3.1.4.4
3.1.5
Concession to leave Box 18 blank where the road transport details are not known at the time the transit declaration is made The Official Journal of the European Union (OJ L148) dated 11 June 2005 contains Commission Regulation (EC) No 883/2005 of 10 June 2005 which amends Regulation (EEC) No 2454/93 (Customs Code Implementing Provisions - IP). Regulation 883/2005 introduces the following changes concerning the completion of Boxes 18 and 52 of the CT (NCTS) declaration. Although it is a mandatory requirement to complete Box 18 (identity and nationality of the means of transport at departure) on a CT declaration, it is recognised that, at container terminals with high levels of traffic, the identity of the road means of transport to be used is not always known at the time the transit declaration is made. The EC Member States and EFTA countries have therefore agreed that, where goods are carried in containers and moved by road, the requirement to complete Box 18 can be relaxed for authorised principals who can guarantee to enter the details on the TAD (as a box 55 amendment) before presentation of the goods at the office of destination. UK principals who wish to take advantage of this concession can apply in writing to the CCTO.
3.1.5.1
Please see the following link to JCCC Paper (05) 47 for more information:
The security of the Access Code(s) is the Principals responsibility; should the Principal consider that the code(s) have been compromised, they must contact CCTO and change it. 9 Either the default value, the value entered by the declarant or by Customs if UK guarantee types 2, 3 or 4).
8
13
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLa bel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_PRO D1_024547 3.1.5.2 If the guarantee fails GMS checks the declarant will be automatically notified with a Guarantee not valid message, IE055 (e.g. for guarantee type 2 if the office entered on the declaration is different to the Office of Departure recorded on the GMS). Upon receipt of the IE055 the declarant must request cancellation (see Section 3.3) and submit a new declaration with a new LRN. Prior to submitting the new declaration it is essential that the error, as recorded on the IE055, is resolved to avoid the same problem recurring eg if the guarantee does not exist follow the steps explained in section 3.1.2 above. The cancellation request must make reference to the new LRN or, if the new declaration has already been submitted and accepted by the NCTS, the new MRN. 3.1.5.3 The IE029 message contains all the data for, and will prompt, the printing of the TAD, either at the Office of Departure (for collection by the carrier) or, provided he is approved to do so, at the declarants premises. The declarant will need to have a specified printer properly configured to print the TAD and List of Items in the legally required format and including the printed Bar Code. It is this message (IE029) that permits the release for transit and it is this message alone, not any earlier message in the process sequence, that contains all the necessary data for printing the TAD/LoI. 3.1.5.4 The TAD will be automatically authenticated by the NCTS and will not need to be further stamped or authenticated. The authentication will include the identity of any seals affixed, if the movement is covered by a binding itinerary10 set by the Office of Departure, and the time limit for the transit movement to be completed, ie the Expected Arrival Date. 3.1.5.5 On release of the movement, the NCTS will automatically send an electronic Anticipated Arrival Record (AAR) advice message to the declared NCTS Office of Destination, and an Anticipated Transit Record (ATR) advice message to any declared NCTS Offices of Transit. See Chapter 7 for Office of Transit procedures, which are distinct from the procedures at Offices of Departure and Destination, and also Glossary and Abbreviations for the definition of an Office of Transit. 3.1.6 Control Decision: Control 3.1.6.1 If Customs decide to Control, they will key the Control function and the declaration will move to the Under Control state within NCTS. The trader will automatically be advised of the intention to control, by message IE060, Control Decision Notification. The Customs Officer will then perform the necessary controls as per current arrangements and record the Control Results on the NCTS. 3.1.6.2 If the Customs control checks reveal serious irregularities, the Control Results will be recorded as Unsatisfactory. As a result the movement will not progress any further. The declaration will pass to the Not Released for Transit state within the system and the declarant will receive a Not Released for Transit message, IE051. This effectively cancels the movement. 3.1.6.3 If the Customs control checks reveal minor discrepancies, which can be resolved, Customs will clarify the irregularity with the declarant but as there is no facility to amend the declaration, the declarant will be required to input a new declaration with a new LRN and arrange for Customs to cancel the original declaration.
10
Generally only applicable to the movement of sensitive goods, as defined in Annexe 44C of EU Reg. 2454/93. IP Art 3552 legally requires the minimum of countries to be defined. Exclusion, under Art 3721(d) is required to be applied for as a CT Simplification.
14
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
3.1.6.4 If the Control Results are recorded on the system as Satisfactory (ie no irregularity) the declaration will pass to the Guarantee Under Registration state for acceptance or rejection of the guarantee. Providing everything is satisfactory the accept guarantee function is performed.
15
April 2006
TRANSIT TRADER
UK NCTS Project

Flow diagram: NCTS Normal Procedure Office of Departure declaration
NCTS
Automatically Rejected if invalid
Version 3.1
3.1.7
IE015 Declaration From Declarant
Rejection Notification IE016
Submitted
Declaration enters Submitted state if no Sub-place declared
MRN IE028 Acceptance To Declarant No No Control
Accepted*
Automatically Accepted if valid Customs sub-place entered
Control Decision Yes Control Under Control* IE060 Control Decision Notification To Declarant Major discrepancies?
No discrepancies?
Minor discrepancies?
Trader contacted Trader advised Cancellation required Resolved Not Resolved
Control Results Satisfactory Route Restrictions Add if applicable Guarantee under Registration* Accept Reject
Control Results Not Satisfactory
Trader Advised see para 3.1.5.2 Positive Negative IE055 To Declarant see para 3.1.5.2 Guarantee not valid Guarantee registered* IE029 Release To Declarant Release for Transit Register Control Dates IE051 Not Released To Declarant
Not Released for Transit
Movement Released** TAD printed at Customs Office or at Declarants premises TAD handed to Carrier
16
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
* In any of these states, the declaration can be cancelled ** The movement can be cancelled provided that the goods have not been removed
3.2
3.2.1
Declaration Pre-Lodged
To whom will this particular normal procedure apply? Any Principal that submits an electronic declaration to NCTS prior to presentation of the goods at the Office of Departure/designated sub place.
3.2.2 3.2.3.3
Declaration to NCTS The declarant submits an electronic declaration (IE015 message) to NCTS, which indicates that the goods are not yet available for control. This is by input of the term Pre-Lodgement in the Agreed Location Code field of the IE015, and/or information relating to the location of the goods in the Agreed Location of Goods field. NB Use of the Agreed Location of Goods field is subject to prior arrangement with the Office of Departure. NCTS will not accept the declaration but will hold it in a Submitted state within NCTS. The declaration cannot be accepted until the goods have been properly presented at the Office of Departure (or designated sub-place). Acceptance of Declaration and Allocation of MRN On presentation of the goods to Customs at the Office of Departure the presenter will need to provide the Local Reference Number (LRN) included in the declaration submitted. Customs will access the declaration on the NCTS by reference to the LRN and must either accept or reject the declaration. A declaration will be rejected if there is any discrepancy between the goods presented and the declaration. The Customs Officer will key Reject and an IE016 message, Declaration Rejected, will be sent to the declarant. This effectively cancels the declaration and the declarant will then need to re-submit the declaration with corrected data. In these circumstances the trader will be able to re-use the Local Reference Number (LRN) on the re-submitted declaration. Providing the declaration is acceptable, the Customs Officer will key Accept, the declaration will pass to the Accepted state within NCTS and the Acceptance Notification message, IE028, including the MRN, will be sent by the NCTS to the declarant. Control and Release Once the declaration has been accepted, control and release will take place. The TAD may be printed either at the Office of Departure or at the declarants premises, provided they are approved to do so.
3.2.2.2
3.2.3 3.2.3.1
3.2.3.2
3.2.3.3
3.2.4 3.2.4.1 3.2.4.2
3.3
3.3.1 3.3.1.1
Cancellation
At what point can cancellation be applied? Cancellations can only take place at the Office of Departure and are subject to Customs approval and action on the NCTS. The declarant can request a cancellation or it can be initiated by Customs regardless of whether or not a request has been received.
17
April 2006
TRANSIT TRADER
Version 3.1
Except where a declaration is still in the Submitted state or has been Rejected, it can be cancelled at any time, and in any state, prior and after Movement Release but only if the goods have NOT been removed (for movements that have been released but not removed the request must be made to Customs off-line). How is a cancellation requested? A declarant can request a cancellation by sending an IE014 message, Cancellation Request to the NCTS. Customs will either accept or reject and notify the declarant of the Cancellation Decision, by IE009 message. A declarant can request cancellation off-line eg by fax or phone, in which case the Customs Officer will key the request to the NCTS. The Cancellation Decision message, IE009, will be sent to the declarant electronically.
3.3.2 3.3.2.1
3.3.2.2
Customs can initiate a cancellation and will notify the declarant of the decision using the IE009 message. Flow diagram: OoDep Cancellation
3.3.3
a) Trader requests cancellation

NCTS State IE014 Cancellation Request
Cancel Requests Cancellation decision
IE009 Cancellation decision
Accept
Reject
Cancelled
b) Customs Officer cancels movement

NCTS State
Cancellation decision IE009 Cancellation decision Cancelled
3.4
3.4.1 3.4.1.1
Discharge of the Movement (Write-off)

Office of Write-Off Once the movement has been released, the declaration will pass to the Movement Released state and timers within the NCTS will start, set against the Expected Arrival date and a subsequent
18
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
Expected Control Results date. Expiry of these timers activates the enquiry process (see para 2.2.1.13). 3.4.1.2 3.4.2 3.4.2.1 The Office of Departure becomes the Office of Write-Off and, in the UK, this function will always be performed by the CCTO, who will take responsibility for all enquiry matters. Action by Office of Destination When a transit movement arrives at an NCTS Office of Destination, that office must immediately capture an Arrival Notification (see 4.1.2), to record the arrival on the NCTS, which sends back an electronic Arrival Advice message to the Office of Write-Off, stopping the Expected Arrival Date timer and re-setting the Expected Control Results timer (eg to actual arrival date + 6 days).
3.4.2.2 Following the introduction of NCTS Phase 3.2, failure to arrive transit movements has greater significance as the process of releasing the guarantee liability amount cannot start until the goods have been arrived. If traders do not produce the goods and the TAD at an Office of Destination, this may impact on their ability to move goods at departure as the GMS will not have been re-credited for movements that remain undischarged at destination. 3.4.2.3 The NCTS Office of Destination must subsequently record Destination Control Results on the NCTS, normally within one working day of the arrival of the movement but, in any event, within 6 days. 3.4.2.4 The movement will normally be discharged (written-off) automatically by the NCTS when Satisfactory Destination Control Results are input to the NCTS by the Office of Destination upon completion of the movement. The declarant at the Office of Departure will automatically be advised of the discharge by Write-off Notification message IE045. 3.4.2.5 If serious discrepancies are discovered by the Office of Destination, however, and Unsatisfactory control results are recorded by them on NCTS, the movement will not be discharged automatically. The Office of Write-Off will be responsible for recording write-off on NCTS, upon satisfactory resolution of the irregularity. The declarant at the Office of Departure will then receive the IE045 Write-Off Notification.
end of chapter
19
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 4. NCTS Normal Procedure Office of Destination
Version 3.1
4. NCTS Normal Procedure Office of Destination

4.1 Trader at Destination connected to the NCTS 11
4.1.1 To whom will NCTS Normal Procedure apply? 4.1.1.1To those Principals, Carriers, Recipients, or their representatives, that present goods and CT documents at an Office of Destination in the UK and who are electronically linked to the NCTS. Recipients may include the operators of any customs approved sub-place eg warehouses, ERTS and other temporary storage facilities, including unmanned or occasionally manned ports/airports. 4.1.1.2 The procedure described in the following paragraphs will not apply to Principals, Carriers, Recipients or their representatives that will continue to physically present the TAD, together with the goods, at the Office of Destination (see Section 4.2). 4.1.2 4.1.2.1 Arrival Notification The Destination Trader (ie Principal, Carrier or Recipient) or their representative, will submit an electronic Arrival Notification IE007 message to the NCTS at the Office of Destination when the goods are present either at the Office of Destination or at a designated sub place approved by that office e.g. an ERTS. The party actually sending the IE007 Arrival Notification will be the notifier. If any change of means of transport (Box 55), or any other incident en route (Box 56), has been noted on the TAD, these details must be included in the IE007 message. IE007 Arrival Notification messages will be automatically validated by the NCTS and will be rejected if the content is incorrect or any required data is missing (eg location of goods omitted). If this occurs then an electronic Arrival Notification Rejection message IE008 will be sent to the notifier. The IE008 message will contain the reasons for rejection. A new revised IE007 message will need to be sent to the Office of Destination. Normally the Arrival Notification will pass validation and the NCTS will find the relevant Anticipated Arrival Record (AAR), sent forward by the Office of Departure and held on the NCTS at the Office of Destination, by reference to the MRN. The NCTS will automatically send an electronic Arrival Advice message to the Office of Departure/Write-Off, stopping the Expected Arrival Date timer running there. The movement record will pass to the Arrived state within the NCTS at the Office of Destination and is ready for processing by customs. The added importance of the Arrival Advice is that it will also re-credit the liability amount (debited at departure see para 2.2.3.4) for guarantee types 0, 1 and 9 registered on the GMS. This process does not write-off the movement but will allow the trader at departure to reuse the re-credited amount to move goods. Diversion from a different NCTS Office of Destination Subject to binding itinerary conditions, CT regulations allow for a transit movement to be ended at any Office of Destination ie other than the office declared. In respect of binding itinerary conditions, if the diverted Office of Destination is in the same Member State as the original Office of Destination and the binding itinerary is set at country level only then the diversion can be permitted.
4.1.2.2 4.1.2.3
4.1.2.4
4.1.3 4.1.3.1
11
NCTS mandation does not apply to normal procedure traders at destination. However, Authorised Consignees must already be connected to NCTS and those wishing to apply must connect as soon as approved (see Chapter 6).
20
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
4.1.3.2 If the IE007 Arrival Notification submitted relates to a movement for which the actual Office of Destination does not hold the relevant Anticipated Arrival Record, the NCTS will automatically request the AAR from the Office of Departure12. 4.1.3.3 The NCTS at the Office of Departure will automatically respond13 and, upon receipt of the AAR, the NCTS at the Office of Destination will accept the Arrival Notification, send the Arrival Advice message to the Office of Departure/Write-Off and pass the AAR, the movement record, to the Arrived state, ready for processing by customs. The Arrival Advice will also re-credit the liability amount (debited at departure see para 2.2.3.4) for guarantee types 0, 1 and 9 registered on the GMS. This process does not write-off the movement but will allow the trader at departure to reuse the re-credited amount to move the goods. 4.1.3.4 The NCTS will update the movement record at the declared Office of Destination to reflect that the movement has ended elsewhere. 4.1.4 Control Decision: No Control
4.1.4.1 The Office of Destination will receive the Anticipated Arrival Record as soon as the transit movement has been released on the NCTS at the Office of Departure providing the Office of Destination with prior advice of the intended arrival of the goods. The AAR contains all of the original transit declaration data and this will allow the Office of Destination to pre-determine their control decision, substantially speeding up the clearance process. 4.1.4.2 If Customs decide that control is not necessary then they will key No Control on the NCTS, which will pass the movement record to the Goods Released state. The NCTS will automatically send an IE025 Goods Released message to the notifier advising him that the goods have been released from transit. 4.1.4.3 At the same time, the NCTS will automatically send back to the Office of Departure/Write-off a Satisfactory Destination Control Results message, which will automatically discharge (write-off) the movement (see Section 3.4). 4.1.5 Control Decision: Control
4.1.5.1 Customs may decide to control and must subsequently enter Destination Control Results to the movement record on the NCTS. CT regulations require that, except where justified, the Office of Destination should forward the Destination Control Results message to the Office of Departure/Write-Off within one working day of the Arrival Notification being accepted. 4.1.5.2 If the Control Results are Satisfactory, Customs at the Office of Destination will record this on the movement record and the NCTS will automatically pass the movement record to the Goods Released state, send the IE025 Goods Released message to the notifier, and send a Satisfactory Destination Control Results message back to the Office of Departure/Write-Off, which will automatically discharge (write-off) the movement. 4.1.5.3 If the Control Results are Unsatisfactory, Customs at the Office of Destination will record the details on the movement record and must decide whether or not any action in resolution of the irregularity needs to be taken by the Office of Departure/Write-Off. 4.1.5.4 If not, the goods will be released from transit and the IE025 Goods Released message sent electronically to the Notifier. The Unsatisfactory Destination Control Results are sent electronically back to the Office of Departure/Write-off, but the movement is not discharged until those results are accepted by that office and the movement is written-off by them on the NCTS (see Section 3.4)
12 13
The construction of the MRN allows the NCTS to recognise and communicate with the NCTS in the country of the Office of Departure. This exchange of messages is fully automatic and requires no customs decision or interface.
21
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
4.1.5.5 In the event of serious discrepancies, where action by the Office of Departure/Write-off is required to resolve the irregularity, release of the goods may be delayed by Customs pending that resolution. The Unsatisfactory Destination Control Results are sent electronically back to the Office of Departure/Writeoff, but are flagged by the NCTS for immediate attention. 4.1.5.6 When satisfied that the goods may be released, the Office of Departure/Write-off will send an electronic response that will automatically generate the IE025 Goods Released message to the notifier at the Office of Destination. The movement will be finally discharged when it is written-off by the Office of Departure/Write-off upon resolution
4.2
4.2.1
Trader at Destination not connected to NCTS

Arrival Notification
4.2.1.1 If goods moving under cover of an NCTS TAD are presented at an Office of Destination, or an associated approved Sub-place, and the Destination Trader is not able to make an electronic Arrival Notification, then either: the TAD, together with any supplementary LoI, must immediately be physically presented to Customs at the Office of Destination or for goods presented at a customs-approved sub-place, an informal communication arrangement to immediately inform customs of the arrival of the goods should be agreed between the office of destination and the manager/operator. 4.2.1.2 An additional copy of the TAD can be submitted to the office of destination as alternative evidence of the end of the procedure. Customs will endorse the copy with the phrase alternative proof (or its foreign equivalent). 4.2.1.3 Although not a means to release liability/normal enquiry procedure, traders may also find it useful to request a receipt for the TAD following presentation of the goods at the office of destination. This will inform the principal that the carrier delivered the transit documents to the office of destination and also plays an important role in the event of an enquiry being generated where the office of departure has not received confirmation of arrival on the NCTS. A receipt can be requested by completion of Form TC11 (UK Form C1129). Customs will endorse and return the receipt. 4.2.1.4 Destination traders that choose not to use NCTS at destination to make their own Arrival Notification should note that they might receive a second class service. Clearance of the TAD and release of the goods in these circumstances will be subject to Charter Standard time frames. This means that for Customs declarations completed correctly, we will release at least 90% of consignments within 12 working hours. 4.2.1.5 Customs at the Office of Destination will register the Arrival Notification on the NCTS, against the relevant movement record, by reference to the MRN on the TAD, which will generate the automatic Arrival Advice message to the Office of Departure. 4.2.2 Control and Release
4.2.2.1 Customs at the Office of Destination will make Control decisions and subsequently update the NCTS movement record with the Control Results as described in Sections 4.1.4 and 4.1.5 above, electronically discharging the movement. 4.2.2.2 Customs will notify the Destination Trader of the release of the goods from transit in accordance with local practice.
22
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
4.3
Flow diagram: NCTS Normal procedure Office of Destination

(Goods arrived at Office of Destination / Customs Sub Place)
Anticipated Arrival
IE007 Arrival Notification From Notifier

Automatically Rejected if invalid Automatically Accepted if valid
IE008 Rejection Notification To Notifier
AAR found by system? Yes No
Arrival Record Requested
Diversion Accepted
Rejected Arrival Record Rejected
Arrival Accepted Control Decision No No Control IE025 Release Notification To Notifier Yes Control
Under Control Destination Control Results
Satisfactory IE025 Release Notification IE025 To Notifier
Discrepancy Waiting for Resolution
Discrepancy resolved Goods Released
end of chapter
23
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 5. NCTS Simplified Procedure - Office of Departure (Authorised Consignor )
Version 3.1
5.
5.1
NCTS Simplified Procedure - Office of Departure

Authorised Consignor
N.B. The procedures below simplify the NCTS Normal Procedure described in Chapter 3. It is strongly recommended that the Normal Procedure is understood before reference to this Chapter, as not all requirements and processes common to both procedures have been duplicated here. To whom does the Simplified Procedure apply?
5.1.1
5.1.1.1 To CT Principals that are approved as Authorised Consignors (see Appendix C for approval requirements). 5.1.1.2 Authorised Consignors are entitled to automatic timed-out release of goods entered to the transit procedure, held either at their own authorised premises or under Customs control at authorised locations, and can print the TAD at their own office (see Section 2.3.2). 5.1.2 Declaration to NCTS and Allocation of MRN
5.1.2.1 Authorised Consignors using guarantee type 9 should see Section 3.1.2 re arrangements prior to submission of the declaration. 5.1.2.2 The Authorised Consignor submits an electronic declaration (IE015 message), including, where appropriate, the electronic List of Items (LoI), to the NCTS at his designated Office of Departure. The Declaration must include: the Authorised Location of the goods; the code A3 (Considered Satisfactory) in the Control Results field, which identifies use of the Simplified procedure; the intended time-limit for completion of the transit movement; the binding itinerary for the movement (as a minimum at country level); and the details of any seals attached to the means of transport or to the packages (see Appendix C). N.B. Inland transport Mode (box 26) / Identity of means of transport at departure (box 18). Under NCTS Phase 3.2, failure to enter the means of transport may either result in the movement being processed under the normal procedure or the declaration being rejected: if both boxes 18 and 26 are left blank (completion of box 18 alone is sufficient to enable release) the movement will be processed under the normal procedure (with Customs requesting the necessary information before the movement can be released); or other than for modes 5 and 7 (which do not require an identity to be entered), if the mode is entered but the identity is left blank the declaration will be rejected and will need to be resubmitted. It is recommended that completion rules be consulted for guidance. Please see section 3.1.5 for details on the Concession to leave Box 18 blank where the road transport details are not known at the time the transit declaration is made. 5.1.2.3 The NCTS will validate the IE015 declaration, including checks to ensure that the Principal is entitled to use the Simplified Procedure, as an Authorised Consignor, and that the Authorised Location declared is registered against both the Authorised Consignor and the Office of Departure (see para 2.1.4 for information available on completion rules).
24
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
5.1.2.4 The declaration will be rejected if the content is incorrect or any required data is missing and an IE016 message, Declaration Rejected will be sent to the Authorised Consignor. This effectively cancels the declaration and the Authorised Consignor will need to resubmit a new IE015 declaration with amended data. In these circumstances the Authorised Consignor will be able to reuse the Local Reference Number (LRN) on the resubmitted declaration. 5.1.2.5 Providing the declaration passes validation, the NCTS will accept it and allocate a unique Movement Reference Number (MRN) to it. An Acceptance Notification message, IE028, which will include the MRN, will be sent by the NCTS to the Authorised Consignor. 5.1.2.6 The declaration passes into the Accepted state within the NCTS at the Office of Departure and an Automatic Release timer will start within the NCTS. The duration of this variable timer will be set by the Authorised Consignors designated Office of Departure, as specified in the authorisation, and will be dependent upon a number of considerations, such as the type and remoteness of the Authorised Locations used by the Consignor.
5.2 Control and Release

5.2.1 No Control
5.2.1.1 At any time up to expiry of the Automatic Release timer, Customs may inhibit the timer and select the movement for control. If they do not do so, the timer will expire and the NCTS will, providing the guarantee is successfully registered, automatically release the movement, and send a Released for Transit message, IE029, to the declarant. See para 5.1.2.2. regarding the impact on/inhibit of automatic release if identity of means of transport at departure is not entered. 5.2.1.2 For the simplified procedure, registering of the guarantee will be automatic. Although described for the normal procedure, paragraph 3.1.4.3 explains the principle of how this will be performed, bearing in mind that for the simplified procedure this function will be automatic without the need for Customs intervention. If the guarantee fails GMS checks the declarant will be automatically notified with a Guarantee not valid message, IE055. See para 3.1.5.2 for guidance on dealing with an IE055. 5.2.1.3 Prior to expiry of the timer, Customs may also amend/introduce Route Restrictions (Binding Itinerary)14. This action will not inhibit the release timer. 5.2.1.4 The IE029 message will prompt the printing of the TAD/List of Items. The TAD will be printed at the declarants premises and will be automatically authenticated by the NCTS. It is this message (IE029) that permits the release for transit, and it is this message alone, not any earlier message in the process sequence, that contains all the necessary data for printing the TAD/LoI. 5.2.1.5 On release of the movement, the NCTS will automatically send an electronic Anticipated Arrival Record (AAR) advice message to the declared NCTS Office of Destination, and an Anticipated Transit Record (ATR) advice message to any declared NCTS Office of Transit. 5.2.2 Control
5.2.2.1 If the Office of Departure decides to exercise any control over the movement e.g. physical examination of the goods or request for additional information, Customs will key Control to the NCTS. This will stop the automatic release timer and the declaration will pass to the Under Control state within NCTS. Unlike the normal procedure, the Authorised Consignor will not be advised by an NCTS message that the movement will be controlled; current procedures will need to be applied for initiating control.
14
Generally only applicable to the movement of sensitive goods, as defined in Annexe 44C of EU Reg. 2454/93. IP Art 3552 legally requires the minimum of countries to be defined. Exclusion, under Art 3721(d) is required to be applied for as a CT Simplification.
25
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
5.2.2.2
Customs will then perform the necessary controls as per current arrangements. If the Control Results are Satisfactory (ie no irregularity), Control Results (A1) are keyed and the movement is released.
5.2.2.3 If the Customs control checks reveal minor discrepancies, which can be resolved, or wish to amend the time limit declared, Customs will clarify the situation with the Authorised Consignor and, if satisfied, can amend the declaration15 and release the movement as satisfactory. 5.2.2.4 If the Customs control checks reveal serious irregularities, the Control Results will be recorded as Unsatisfactory. As a result the movement will not progress any further. The declaration will pass to the Not Released for Transit state within the system and the Authorised Consignor will receive a Not Released for Transit IE051 message. This effectively cancels the movement. 5.2.3 Cancellation
5.2.3.1 Cancellation upon request from the declarant of an accepted declaration i.e. where MRN has been allocated, can be approved only if the goods have NOT been removed (see Section 3.3). 5.2.4 Write-off
5.2.4.1 Once the Office of Departure has received Satisfactory control results from the Office of Destination or when any discrepancies have been resolved the movement will be discharged and the Authorised Consignor will be advised by a Write-Off Notification message, IE045 (see Section 3.4).
15
Customs cannot amend data fields so declarants will need to cancel (see Section 3.3) and re-submit a new declaration if incorrect data is input. (see 3.1.3)
26
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
5.3
Flow diagram: OoDep Simplified Procedure (Authorised Consignor)

includes Control Results (A3), identity of means of transport at departure and date limit
IE015 Declaration From Declarant
NCTS
MRN IE028 Acceptance To Declarant

Timer
IE016 Rejection Notification To Declarant
Accepted* Control Decision Yes

Stop Timer
Control Under Control*
No discrepancies?
Minor discrepancies? Trader contacted
Major discrepancies? Trader advised
Add Route Restrictions? Resolved Not Resolved
Cancel declaration And re-submit with amended data
If no control decision Timer Expiry
Control Results Satisfactory
Control Results Not Satisfactory
Guarantee under Registration*

Guarantee automatically registered
Accept
Positive
Negative IE055 To Declarant Guarantee not valid See para 3.1.5.2 Not Released for Transit
Guarantee registered*
IE029 Release To Declarant
Movement Released**
IE051 Not Released To Declarant
TAD printed at Declarants premises

* In any of these states, the declaration can be cancelled ** The movement can be cancelled provided that the goods have not been removed
end of chapter 27
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 6. NCTS Simplified Procedure - Office of Destination (Authorised Consignee)
Version 3.1
6.
6.1
NCTS Simplified Procedure - Office of Destination

Authorised Consignee
6.1.1 To whom does the simplified procedure apply? 6.1.1.1 To those traders that are authorised consignees (see Appendix D for approval requirements). 6.1.1.2 Subject to meeting the conditions of approval, authorisation as an Authorised Consignee can be granted to any trader that communicates electronically with Customs ie uses the NCTS, and that regularly receives goods under the CT procedure at an Authorised Location, either his own premises; or a customs controlled area at an Office of Destination; or other customs approved facilities directly associated with an Office of Destination e.g. warehouse, ERTS and other temporary storage facilities including unattended or occasionally attended port/airports. 6.1.1.3 The Authorised Consignee must be able to take full responsibility for the control of the goods at the Authorised Location, to carry out any prescribed unloading checks and to meet the requirements for ending the CT movement, to the satisfaction of the Office of Destination. Authorised Consignees will benefit from automatic time-out permission to unload goods and, provided that prescribed unloading checks are satisfactory, subsequent automatic release of goods from the transit procedure. Registering Arrival Notification on NCTS The Authorised Consignee will submit an electronic Arrival Notification, IE007, message, indicating the Simplified Procedure, to the NCTS at the associated Office of Destination immediately upon the arrival of the goods at the Authorised Location. The details of any change of means of transport (Box 55), or any other incident en route (Box 56), noted on the TAD, must be included in the IE007 message. IE007 Arrival Notification messages will be automatically validated by the NCTS and will be rejected if the content is incorrect or any required data is missing (e.g. Authorised Location of goods omitted). If this occurs then an electronic Arrival Notification Rejection message, IE008, will be sent to the Authorised Consignee and a new, revised IE007 message will need to be sent to the NCTS at the Office of Destination. Normally, the Arrival Notification will pass validation and the NCTS will find the relevant Anticipated Arrival Record (AAR), by reference to the MRN. The NCTS will automatically send an electronic Arrival Advice Message to the Office of Departure/Write-Off, stopping the Expected Arrival Date timer running there. The added importance of the Arrival Advice is that it will also re-credit the liability amount (debited at departure see para 2.2.3.4) for guarantee types 0, 1 2, 4 and 9 registered on the GMS. This process does not write-off the movement but will allow the trader at departure to reuse the re-credited amount to move goods. The movement record will pass to the Arrived state within NCTS at the Office of Destination and an Unloading Permission timer16 will start within the NCTS.
6.1.1.4
6.1.2 6.1.2.1
6.1.2.2
6.1.2.3
6.1.2.4
16
The duration of this variable timer will be set by the Authorised Consignees designated Office of Destination and will be dependent upon a number of considerations, such as the type and remoteness of the Authorised Locations used by the Consignee.
28
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
6.2
6.2.1 6.2.1.1
Control and Release

No Control At any time up to expiry of the Unloading Permission timer, Customs may inhibit the timer and select the movement for control. If they do not do so, the timer will expire and the NCTS will automatically send an Unloading Permission message, IE043, to the Authorised Consignee. The IE043 Message will contain all of the original declaration data sent to the Office of Destination by the Office of Departure in the AAR message. The Authorised Consignee must carry out his prescribed arrival checks against this data, not against the TAD. Prior to the unloading of the goods, the Authorised Consignee must examine the state of any seals attached to the consignment and inform the Office of Destination of any irregularities in the Unloading Remarks message IE044. After checking the goods, the Authorised Consignee must send an electronic Unloading Remarks message, IE044, in the correct form, to the NCTS. If the Unloading Remarks are not in the proper form, an IE058, Rejection Notification, will be sent back by the NCTS to the Authorised Consignee, identifying the incorrect data. A new IE044 will have to be submitted. If the IE044 message is Conform (Satisfactory), and there are no additional unloading remarks, then NCTS will automatically send an electronic Release from transit message, IE025, to the Authorised Consignee; and generate electronic advice of Satisfactory results to the Office of Departure, discharging the movement and inhibiting the Expected Control Results timer and the start of any enquiry. If the IE044 message is Non Conform i.e. differences have been found, then automatic release will be inhibited. The movement record will pass to the Unloading Remarks state and the Office of Destination will be required to make a control decision. Note: The functionality as described in para 6.2.1.6 will, once Phase 3.2 is fully implemented, replace the current workaround explained in the April 2004 NCTS Newsletter. Also, the introduction of Phase 3.2 provides the opportunity for discrepancies to be reported (via an IE044 with flag) when unloading is not completed. However, UK Policy is that any discrepancies should only be reported once unloading has been completed.
6.2.1.2
6.2.1.3
6.2.1.4
6.2.1.5
6.2.1.6
6.2.1.7
If, after reviewing the information received from the Authorised Consignee, Customsdecide that no further control is necessary, we will key No Control to the NCTS, input Destination Control Results to the NCTS and release the goods from transit. The IE025 Release from Transit message is sent by the NCTS to the Authorised Consignee. If, however, further control is required, Customs will select Control and proceed as described in 6.2.2 below. Control If the Office of Destination decides to control the movement eg physical examination of the goods, the Customs Officer will key Control to the NCTS. This will stop the Unloading Permission timer and the movement record will pass to the Unloading state within the NCTS. The Customs Officer will then perform the necessary controls, as per current arrangements, and then carry out the Control and Release processes as for the NCTS Normal Procedure, as described in Section 4.1.5.
6.2.1.8 6.2.2 6.2.2.1
6.2.2.2
29
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
6.3
Flow diagram: OoDest Simplified Procedure (Authorised Consignee)

Anticipated Arrival
IE007 Arrival Notification From Authorised Consignee

Arrival Accepted
Timer
IE008 Rejection Notification To Authorised Consignee
Control Decision Yes Control Simplified

If no control decision before Expiry STOP TIMER
Unloading permission IE043 Unloading To Authorised Consignee IE044 Unloading Remarks From Authorised Consignee
Automatically Rejected if invalid
IE058 Conform Rejection Notification To Authorised Consignee
Non Conform
Unloading Remarks Control Decision No Control IE025 Destination Control Results Release Notification
To Authorised Consignee
Control
Under Control
Satisfactory
Discrepancy Waiting for Resolution Discrepancy resolved
Goods Released
end of chapter 30
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 7. NCTS Procedure Office of Transit
Version 3.1
7.
7.1
7.1.1
NCTS Procedure Office of Transit

Office of Transit
When will Office of Transit procedures apply?
7.1.1.1 Offices of Transit only exist at borders between the European Union and a third country i.e. a non-EU country, across which goods moving under transit will pass when leaving or entering the EU in the course of a transit movement. 7.1.1.2 The most commonly used Offices of Transit are those on the borders of the EU with the EFTA countries eg France/Switzerland. Occurrences where a CT office in the UK acts as an Office of Transit are not frequent, but this is possible, such as for goods moving under Common Transit, in truck by ferry, to or from Norway. 7.1.1.3 See Glossary and Abbreviations for further details on where Offices of Transit are situated. 7.1.2 Presentation to Customs at the Office of Transit
7.1.2.1 Customs at the Office of Transit will have received a notification (ATR Anticipated Transit Record) from the Office of Departure that the movement will be passing through their office (the Intended offices of Transit [and country] will have been included in the IE015 declaration at departure). The movement will be held in the ATR Created state within NCTS at the Office of Transit until the movement is presented there. 7.1.2.2 The carrier arrives at the Office of Transit and presents the goods to Customs, together with the TAD and, where applicable, the List of Items (LoI). There is no facility within the NCTS for the exchange of electronic messages between CT traders and Offices of Transit. 7.1.2.3 Customs will access the movement record from the ATR Created state within the NCTS, by reference to the MRN recorded on the TAD, for the purpose of validating the movement, carrying out any necessary control checks, to confirm the identity and security of the goods, and recording its passage. 7.1.3 7.1.3.1 Diversion from a different NCTS Office of Transit Subject to binding itinerary conditions, CT regulations allow that a transit movement may pass through an Office, or Offices, of Transit other than that or those declared. In respect of binding itinerary conditions, if the diverted Office(s) of Transit is/are in the same Member State as the original Office(s) of Transit and the binding itinerary is set at country level only then the diversion(s) can be permitted. Movement Turned Back
7.1.4
7.1.4.1 If Route Restrictions have been imposed by the Office of Departure, and the goods are presented at an Office of Transit other than those declared, the actual Office of Transit may refuse to allow the movement to cross the frontier at that point and will direct it back to its binding itinerary i.e. to the declared Office of Transit or Destination.
31
April 2006
TRANSIT TRADER
UK NCTS Project
Version 3.1
7.1.5
7.1.5.1
No ATR held for movement at Office of Transit

If the MRN entered by the actual Office of Transit relates to a movement for which that Office does not hold the relevant Anticipated Transit Record, the NCTS will automatically request the ATR from the Office of Departure17. NCTS at the Office of Departure will automatically respond18 and, upon receipt of the ATR, the NCTS at the Office of Transit will be updated and the movement record will be available in the ATR Created state, ready for processing by customs. The NCTS will update the movement record(s) at the declared Office(s) of Transit not passed to reflect that the movement has ended at the Office of Destination. Notification of Crossing Frontier If satisfied, Customs will allow the movement to proceed and will update the movement record on the NCTS by registering Notification of Crossing Frontier. This action automatically generates an electronic Notification of Crossing Frontier message to the Office of Departure, updating the movement history on the system, which will pass to the NCF Registered state and be stored. The TAD will be returned to the carrier and the movement will continue to destination. If any change of means of transport (Box 55), or any other incident en route (Box 56), has been noted on the TAD, the Office of Transit will, at the same time as registering notification of crossing frontier, record these En Route Events on the NCTS movement record. These details will be included in the Notification of Crossing Frontier message sent back to the Office of Departure.
7.1.5.2
7.1.5.3
7.1.4 7.1.4.1
7.1.4.2
7.1.5
Movement Stopped
7.1.5.1 If there are serious irregularities discovered at the Office of Transit, or if the trader requests to end the movement at that place, the Office of Transit may stop the movement and take the goods into control. In these circumstances the Office of Transit will become the Office of Destination. 7.1.5.2 7.1.5.3 The Office of Transit will update the movement record in the ATR Created state on the NCTS and it will pass to the Movement Stopped state within NCTS and be stored. The Office of Transit will then request the AAR from the Office of Departure (see Section 4.1.3) and process the movement in accordance with the procedure set out in Chapter 4.
17 18
The construction of the MRN allows the NCTS to recognise and communicate with the NCTS in the country of the Office of Departure. This exchange of messages is fully automatic and requires no customs decision or interface.
32
April 2006
TRANSIT TRADER
UK NCTS Project

Flow diagram: Office of Transit
ATR Created* Trader lodges TAD
Version 3.1
7.2
Validate passage
Satisfactory / No events NCF No Events
En Route Events Other Notice
Itinerary violated Movement turned back
Enquiry/Control Movement Stopped
Register Events NCF Registered Movement turned back Movement Stopped
TAD Returned to Trader Movement Continues
TAD Returned to Trader Movement directed to declared Office of Transit or Destination Movement stopped. Office of Transit becomes Office of Destination
* In this state, the declaration can be cancelled by the Office of Departure (only if the goods have not been removed)
end of chapter
33
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 8. Glossary and Abbreviations Glossary and Abbreviations

Anticipated Arrival Record.
Version 3.1
8.
AAR
Authorised Consignee Person authorised to receive at his premises or at any other specified place goods under a transit procedure without presenting them and the transit declaration at the Office of Destination. Authorised Consignor Person authorised to carry out transit operations without presenting the goods and the transit declaration at the Office of Departure. Acceptance Agreed Location The legal act by a Customs Administration of accepting a valid declaration. Location of goods at the time of declaration (when goods are not present at the CT Office / Sub Place). For use by the trader only as agreed by Customs Office of Departure.
Agreed Location Code Code (Pre-Lodged), indicating goods are not present at the CT Office / Sub Place. ATR Anticipated Transit Record.
Authorised Location An authorised consignors or authorised consignees approved premises/place. CCTO Central Community Transit Office Custom House Main Road Harwich Essex CO12 3PG National Simplifications Team Tel No: 01255 244758 Fax No.: 01255 244784 CT Common Transit Community / Common Transit. Customs procedure for the carriage of goods between the Community and the EFTA countries and between the EFTA countries themselves. Customs procedure that allows goods to be moved from one point in the European Community to another.
Community Transit
Comprehensive Allows the Principal to carry out, within the limits of the amount guaranteed, aGuarantee number of transit movements (See Guarantee). Customs Sub-place Any place designated, approved and controlled by a Customs Office of Departure or Destination for the presentation and examination of goods, for the purpose of commencing or ending a transit movement at that office. Any person making a Customs declaration. Designated Export Place
Declarant DEP
34
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 8. Glossary and Abbreviations
Version 3.1
Destination trader
The person taking responsibility for carrying out CT formalities at the Office of Destination. ie the Principal, the Carrier or the Recipient. European Community Electronic Data Capture Services (Departmental e-mail gateway). European Free Trade Association. This is a group of countries comprising Iceland, Norway, Switzerland and Liechtenstein. For the purpose of transit this refers to any EFTA country i.e. Norway, Switzerland, Iceland and Liechtenstein or any other country that has acceded to the Convention on a common transit procedure (currently Romania). Enhanced Remote Transit Shed. European Union. Guarantee Management System. Used only by National Customs Authorities to manage guarantee types (0, 1, 2, 4 & 9). A form of security, to ensure the collection of duties and other charges, furnished by the principal acting jointly and severally with an approved guarantor. Information Exchange (electronic NCTS messages). The following are referred to in this document: IE ref IE007 IE008 IE009 IE014 IE015 IE016 IE025 IE028 IE029 IE043 IE044 IE045 IE051 IE055 IE058 IE060 Function Arrival notification Arrival notification rejection Cancellation decision Declaration cancellation request Declaration data Declaration rejected Goods release notification Acceptance notification MRN allocated Release for transit Unloading permission Unloading remarks Write-off notification No release for transit Guarantee not valid Unloading remarks rejection Control decision notification
EC EDCS EFTA
EFTA Country
ERTS EU GMS
Guarantee
IE
LoI LRN MCC MRN
List of Items (part of the Transit declaration [IE015]). See also Appendix B. Local Reference Number. Minimal Common Core (Software developed by the EU Commission for NCTS). Movement Reference Number.
35
April 2006
TRANSIT TRADER
UK NCTS Project
Chapter 8. Glossary and Abbreviations
Version 3.1
NCF NCTS Normal Procedure Notifier
Notification Crossing Frontier New Computerised Transit System. The standard NCTS transit procedure available to any CT trader connected to the NCTS. Person notifying Customs, electronically to NCTS, of the arrival of goods moving under transit. The customs office where declarations placing goods under the transit procedure are accepted.
Office of Departure (OoDep)
Office of Destination The customs office where goods placed under the Community/Common transit procedure must (OoDest) be presented in order to end the procedure. Office of Transit An approved customs office situated: at the point of exit from the customs territory of the EC when a consignment is leaving that territory in the course of a CT operation via a frontier between a Member State and a third country; at the point of entry into an EFTA country other than the country of departure; at the point of entry into the Customs territory of the EC when goods have crossed the territory of a third country in the course of a CT operation; and at the point of exit from an EFTA country when a consignment is leaving the territory of that EFTA country in the course of a CT operation via a frontier between that EFTA country and a third country. Old Transit System (paper based CT system), of which copies of the SAD are used to control the procedure. From 1st July 2005 (NCTS mandation) can only be used under the Fallback Procedure. The person who places goods under the transit procedure, even where this is done by an authorised representative. A person who receives goods arriving under transit at an approved place (e.g. a warehouse keeper, ERTS or port operator). A multi-copy form (C88) which is used throughout the Community and EFTA countries for the control of imports, exports and goods in transit. From 1st July 2005 (NCTS mandation) can only be used for transit under the Fallback Procedure or by private travellers. Form C88 (Cont.) used to supplement the copies of the SAD when more than one item is being shipped. From 1st July 2005 (NCTS mandation) can only be used for transit under the Fallback Procedure or by private travellers.
OTS
Principal
Recipient SAD
SAD Continuation sheet
Simplified procedure In NCTS refers to the procedure available only to CT traders authorised as Authorised Consignors or Consignees. TAD Transit Accompanying Document generated by the NCTS. See Appendix A.
end of chapter
36
April 2006
TRANSIT TRADER
UK NCTS Project
Appendix A. Specimen of the Transit Accompanying Document
Version 3.1
A.
Specimen of the Transit Accompanying Document (Copy A )

1 REGIME
MRN
05GB00005101234567
2 Consignor/Exporter
No
llllllllllllllllllllllllll
3 Forms 5 Items 4 Loading lists 6 Total packages
8 Consignee
No
Return copy has to be sent to the Office:
15 Country of dispatch/export
17 Country of destination
18 Identity and nationality of means of transport at departure
56 Other incidents during carriage Details and measures taken
G CERTIFICATION BY COMPETENT AUTHORITIES
A
31 Packages and description of goods Marks and numbers - Container No(s) - Number and kind 32 Item No 35 Gross mass (kg) 33 Commodity Code
38 Net mass (kg)
40 Summary declaration/Previous document
44
Additional information/ Documents produced/ Certificates and authorisations Transhipments Place and country: Ident. and nat. new means transp: Ctr. (1) Identity of new container. Place and country: Ident. and nat. new means transp.: Ctr. (1) Identity of new container:
55
(1) Enter 1 if YES or 0 if NO. F CERTIFICATION BY COMPETENT AUTHORITIES New Seals: Number: Signature: identity: Stamp:
(1) Enter 1 if YES or 0 if NO. New seals: Number: Signature: identity: Stamp:
Data already recorded into the System 50 Principal No
Data already recorded into the System C OFFICE OF DEPARTURE
51
Intended offices of transit (and country)
52
Guarantee not valid for I CONTROL BY OFFICE OF DESTINATION Date of arrival: Examination of seals:
Code
53 Office of destination (and country)
D CONTROL BY OFFICE OF DEPARTURE Result: Seals affixed: Number: identity:
Return Copy sent on after registration under
Remarks: Time limit (date): No Signature: Stamp:
A-1
April 2006
TRANSIT TRADER
UK NCTS Project
Appendix A. Specimen of the Transit Accompanying Document
Version 3.1
end of appendix
A-2
April 2006
TRANSIT TRADER
UK NCTS Project
Appendix B. Specimen List of Items
Version 3.1
B.
Specimen of the List of Items (Sheet A)

OoDep: MRN 05GB00005101234567
List of Items
Sheet
Item No (32) Regime (1/3) Country of dispatch/ export (15) Consignor/Exporter (2)
A
Marks/numbers (31.1) Commodity Code (33) Country of destination (17)
Date:
Number/kind (31.2) Sensitivity Code (31.5) Gross mass (kg) (35) Container No (31.3) Sensitive Quantity (31.6) Net mass (kg) (38) Consignee (8)
llllllllllllllllllllllllll
Description of goods (31.4) Summary declaration/Previous document (40) Additional information/ Documents produced/ Certificates and authorisations (44)
end of appendix B-1

April 2006
TRANSIT TRADER
UK NCTS Project
Appendix C. Authorised Consignor conditions
Version 3.1
C.
1.
Requirements for Approval of Authorised Consignors

To be approved as an Authorised Consignor a trader must be established in the EC or an EFTA country (although only traders established in the UK can apply in the UK) either regularly use the Community/common transit arrangements or be able to meet the obligations under the arrangements have not committed any serious or repeated offences against customs or tax legislation keep records which enable customs to carry out effective controls be able to be supervised and controlled without the customs authorities having to use administrative effort disproportionate to the requirements of the person concerned be authorised to use a comprehensive CT guarantee or guarantee waiver be authorised to use seals of a special type to secure consignments where required use the NCTS to lodge their transit declarations and to communicate with the customs authorities
2.
Applications are to be made on Form C1343 to the CCTO, National Simplifications Team at the following address: HM Revenue and Customs Central Community Transit Office (CCTO) National Simplifications Team Customs House, Main Road Harwich Essex C012 3PG Tel: 01255 244758 Fax: 01255 244784
3.
An Authorised Consignor must use a designated Office of Departure, which will be nominated in his application and named in the authorisation. The designated Office of Departure will manage the Authorised Consignors transit operations. The Authorised Consignor need not present the goods at an Office of Departure, but at an Authorised Location, either at his own premises; or a customs controlled area at an Office of Departure; or other customs approved facilities directly associated with an Office of Departure e.g. warehouse, DEPS, ERTS and other temporary storage facilities including unattended or occasionally attended port/airports. The Authorised Consignor may be approved to use more than one Office of Departure and may specify more than one Authorised Location in the application. Each location to be used must be associated with and approved by each designated Office of Departure and must be specified in the authorisation.
4.
5.
C-1
April 2006
TRANSIT TRADER
UK NCTS Project
Appendix C. Authorised Consignor conditions
Version 3.1
6. 7.
The authorisation may be limited to, or exclude, the movement of specific goods. The authorised consignor may be authorised to self-authenticate or use pre-authenticated SADs for use under the NCTS fallback procedure. Where high-risk or CAP goods are moved or where the description of the goods in the transit declaration is insufficient to make the goods readily identifiable, the Authorised Consignor must seal the consignments using seals of a special type for which authorisation is required [information on applications] for conditions/information required to support the application).
9.
10 The Simplified Procedure will allow automatic time-out release of the movement to Authorised Consignors, provided that no control decision is taken by the Office of Departure. The duration of the time-out period will be stipulated in the conditions of the authorisation. 11 The Authorised Consignor will be approved to print the Transit Accompanying Document (TAD) and, where applicable, the List of Items, at his premises. The Authorised Consignor must possess a specified printer capable of creating the documents in the required format, including the printing of the Bar Code. Except where the NCTS Web Service is to be used, the Authorised Consignor must provide suitable specimen prints of the TAD, and LoI, generated by the specified printer, as part of his application to use the Simplified Procedure.
C-2
April 2006
D.
Requirements for Approval of Authorised Consignees

be established in the EC or an EFTA country (although only traders established in the UK can apply in the UK) either regularly receive goods that have been entered for the CT procedure or be able to meet the obligations of the CT procedure have not committed any serious or repeated offences against customs or tax legislation keep records which enable customs to carry out effective controls be able to be supervised and controlled without the customs authorities having to use unrealistic administrative effort. use the NCTS to communicate with the customs authorities
1. To be approved as an Authorised Consignee a trader must
Applications are to be made on Form C1343 to the CCTO, National Simplifications Team at the following address: H M Revenue and Customs Central Community Transit Office (CCTO) National Simplifications Team Customs House, Main Road, Harwich, Essex. C012 3PG Tel: 01255 244758 Fax: 01255 244784 3 An Authorised Consignee must use a designated Office of Destination, which will be nominated in his application and named in the authorisation. The designated Office of Destination will manage the transit procedure.
4 The Authorised Consignee is not required to present the goods at the designated Office of Destination but may instead receive the goods under the CT procedure at an Authorised Location, either at his own premises; or a customs controlled area at an Office of Destination; or other customs approved facilities directly associated with an Office of Destination e.g. warehouse, ERTS and other temporary storage facilities including unattended or occasionally attended port/airports. 5 The Authorised Consignee may be approved at more than one Office of Destination and may specify more than one Authorised Location in his application. Each location to be used must be associated with and approved by the designated Office of Destination and must be specified in the authorisation. 6 The Authorised Consignee must be able to take full responsibility for the control of the goods at the Authorised Location, to carry out any prescribed unloading checks and to meet the requirements for ending the CT movement, to the satisfaction of the Office of Destination. 7 The authorisation may be limited to, or exclude, the receipt of specific goods. There must also be appropriate arrangements in place for the temporary storage of goods at the authorised location and for subsequently assigning them to a customs-approved treatment or use. 8 The Simplified Procedure will allow automatic time-out permission to unload the goods and automatic release of the movement, provided that either: no control decision is taken by the Office of Destination; or the results of any prescribed controls are satisfactory.
9 The duration of the time-out period will be stipulated in the conditions of the authorisation. 10 Separate procedures, specified in the authorisation, will apply to goods received at authorised locations under cover of NCTS fallback or other transit documents as these cannot be ended on the NCTS. End of Appendix
Crown Copyright 2005

NCTS+ +Information+for+the+Transit+Trader

Caricato da

Informazioni sul documento

Titolo originale

Copyright

Formati disponibili

Condividi questo documento

Condividi o incorpora il documento

Opzioni di condivisione

Hai trovato utile questo documento?

Questo contenuto è inappropriato?

Copyright:

Formati disponibili

NCTS+ +Information+for+the+Transit+Trader

Caricato da

Copyright:

Formati disponibili

NCTS Information for the Transit Trader

Document: Version: Date: NCTS Transit Trader 3.1 April 2006

Movement Stopped .....................................................................................................................32 Flow diagram: Office of Transit .......................................................................................................33

Flow diagram key

E Message to/from trader E message to/from customs offices On line action

System timer function

Chapter 2. NCTS Procedures

Chapter 2. NCTS Procedures

NCTS Online XML route http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfp b=true&_pageLabel=pageImport_ShowContent&id=HMCE_PROD1_025417&property Type=document

Information Exchange (IE) Messages

Movement Reference Number (MRN)

UK NCTS Project 2.1.6.1

Chapter 2. NCTS Procedures

Transit Accompanying Document (TAD) and List of Items (LoI) 1

Confirmation of Authorised Consignees

UK NCTS Project 2.1.8.1

Chapter 2. NCTS Procedures

NCTS Normal Procedure

UK NCTS Project 2.2.1.6

Chapter 2. NCTS Procedures

UK NCTS Project 2.2.15 2.2.16

Chapter 2. NCTS Procedures

Chapter 2. NCTS Procedures

NCTS Simplified Procedures

2.3.2.1 2.3.2.2 2.3.2.3

UK NCTS Project 2.3.2.9

Chapter 2. NCTS Procedures

UK NCTS Project 2.3.3.4

Chapter 2. NCTS Procedures

Chapter 3. NCTS Normal Procedure Office of Departure

NCTS Normal Procedure Office of Departure

UK NCTS Project 3.1.3.2

Chapter 3. NCTS Normal Procedure Office of Departure

UK NCTS Project 3.1.4.2

Chapter 3. NCTS Normal Procedure Office of Departure

Chapter 3. NCTS Normal Procedure Office of Departure

Chapter 3. NCTS Normal Procedure Office of Departure

Chapter 3. NCTS Normal Procedure Office of Departure

Rejection Notification IE016

Declaration enters Submitted state if no Sub-place declared

MRN IE028 Acceptance To Declarant No No Control

Automatically Accepted if valid Customs sub-place entered

Trader contacted Trader advised Cancellation required Resolved Not Resolved

Control Results Not Satisfactory

Not Released for Transit

Chapter 3. NCTS Normal Procedure Office of Departure

3.2.4 3.2.4.1 3.2.4.2

UK NCTS Project 3.3.1.2

Chapter 3. NCTS Normal Procedure Office of Departure

a) Trader requests cancellation

Cancel Requests Cancellation decision

IE009 Cancellation decision

b) Customs Officer cancels movement

Cancellation decision IE009 Cancellation decision Cancelled

Discharge of the Movement (Write-off)

Chapter 3. NCTS Normal Procedure Office of Departure

Chapter 4. NCTS Normal Procedure Office of Destination

4. NCTS Normal Procedure Office of Destination

Chapter 4. NCTS Normal Procedure Office of Destination

Chapter 4. NCTS Normal Procedure Office of Destination

Trader at Destination not connected to NCTS

Chapter 4. NCTS Normal Procedure Office of Destination

Flow diagram: NCTS Normal procedure Office of Destination