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Official guidance
VAT Export and Removal of Goods from the UK

VEXP40000 · Customs Declaration Service (CDS) and New Computerised Transit System (NCTS)

  • VEXP40100 · Background
  • VEXP40200 · Customs Declaration Service and New Computerised Transit System (NCTS): CDS Declaration Instructions
  • VEXP40300 · New Computerised Transit System (NCTS): Definition of direct and indirect exports for customs purposes
  • VEXP40400 · New Computerised Transit System (NCTS): overview
  • VEXP40500 · New Computerised Transit System (NCTS): goods subject to the Common Transit procedure
  • VEXP40600 · New Computerised Transit System (NCTS): goods subject to the Union Transit procedure
  1. Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Contents
  2. New Computerised Transit System (NCTS): goods subject to the Common Transit procedure

VEXP40500 | New Computerised Transit System (NCTS): goods subject to the Common Transit procedure

From HM Revenue & Customs · VAT Export and Removal of Goods from the UK

Common transit covers movements of goods by road, rail, air or sea between the UK and countries that are contracting parties to the Common Transit Convention. These other countries are EU member states, European Free Trade Association (EFTA) countries (Iceland, Liechtenstein, Norway and Switzerland) and Turkey, North Macedonia, Serbia and Ukraine.

Georgia joined the common transit convention on 1st February 2025. Montenegro and Moldova will join from 1st November 2025.

Unless covered by another Transit procedure (there are certain simplifications available for goods moving other than by road), movements that are subject to the Common Transit procedure must be declared electronically using the New Computerised Transit System (NCTS).

Where an NCTS declaration has been made, this declaration must be discharged electronically, and official evidence of export will also be required - see Notice 703 section 6 for details.

For technical queries regarding CT requirements contact the NCTS Helpdesk, Salford, telephone 03000 575 988

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