Transit - NCTS/OTS (valid until April 30, 2016)
If you want to use the customs transit procedure, you will have to 'place' the goods under this customs procedure. To this end, you are obliged to file a declaration.
Compulsory electronic declaration
Since 1 July 2005, you are obliged to file the declaration for the customs transit procedure electronically. In exceptional cases a written declaration can still be made.
Customs processes the electronic transit declaration by means of the Transit system, short for the New Computerised Transit System (NCTS). In Transit, filing a declaration comes down to sending an electronic message to Customs. You will only be allowed to do so if you are in possession of an 'authorisation to file electronic customs transit declarations'. The application form for the authorisation to file electronic customs transit declarations can be downloaded: Aanvraag Vergunning elektronisch aangeven uitvoer, vervoer en invoer (available until 30 April 2016 - only available in Dutch). The application form for this authorisation can also be obtained from your customs office.
As the declarant, you have to enter the details of the transit declaration in Transit yourself. Your declaration must specify, amongst other things, an office of departure and an office of destination. The customs offices that have access to NCTS can be found on the European Commission's List of customs offices.
Exceptions for a written declaration
Before the introduction of Transit, Customs used the OTS system, short for the Old Transit System. Under this system, a written declaration had to be filed before the transport took place. Copies 1, 4 and 5 of the Single Administrative Document were completed and submitted to Customs. At present, the written declaration can only be used:
- under the emergency procedure in Transit, if no electronic data interchange is possible because of a technical fault
There are 3 emergency procedures:
- Noodprocedure NCTS (normale procedure) bij vertrek (only available in Dutch)
- Noodprocedure NCTS toegelaten afzender (TA) (only available in Dutch)
- Noodprocedure NCTS toegelaten geadresseerde (TG) (only available in Dutch)
- by travellers (only available in Dutch)
Verification of declaration
Customs verifies an electronic declaration in the same manner as a written declaration. The rules with regard to completion, acceptance, verification and release, for example, are the same in both cases.
For control ofn the Guarantee in transit, we use the Guarantee Management System (GMS) in Transit. Read more about that in the brochure Zekerheidstelling in het douanevervoer (only available in Dutch).
Transit accompanying document
If you are transporting goods while applying the customs transport procedure, Customs will provide you with a Customs transit document after the goods have been declared and the declaration has been checked: the TAD (Transit Accompanying Document) or TSAD (Transit Security Accompanying Document). This document must always accompany the goods that are being transported. There is a bar code on the document. With this code, Customs can consult the declaration of the goods in the Transit system.
It depends on the details which you have filled out in the declaration for a customs transport whether you will receive a TAD or a TSAD. If you are only filling out the standard details in the declaration, you will receive a TAD. If, in addition to the standard details, you are also filling out the security details in the declaration, you will receive a TSAD.
In other words, you are the one determining whether you are receiving a TAD or TSAD from Customs. You could also use a TSAD when you are transporting goods to a place within the EU customs territory while applying the customs transport procedure if the goods will leave the EU customs territory from there.
Upon exit, you would have to submit a summary declaration at the office from where the goods are leaving the EU customs territory. However, if you have also filled out the security details with the declaration for customs transport and therefore have received a TSAD with the goods, this document can be used as a summary declaration upon exit. You will not need to submit a separate declaration.