10 May 2024
Dear Customer,
To help you prepare for the introduction of NCTS5 on 1 July 2024, we are issuing updates each month. You can find all our updates on gov.uk.
What is changing?
As part of NCTS5 implementation, from 22 January 2025 National Administrations (NAs) will have the flexibility to digitally capture and process transit movements to simplify border crossings. This means it will be possible to present the Movement Reference Number (MRN) electronically.
The MRN for the transit movement must always be accessible by the driver or person in charge of the goods to ensure that it can be provided where required.
What this means for you
For inbound movements at Goods Vehicle Movement Service (GVMS) border locations in the UK, where the Transit MRN is included in the Goods Movement Reference (GMR), the Office of Transit functions will be completed electronically, and any examination requirements communicated via GVMS. HMRC is currently working with Border Force to determine how electronic presentation can work at the Office of Destination and will provide further detail on this in the summer.
At non-GVMS border locations you will need to present the MRN as a linear barcode for Border Force to complete Office of Transit and Destination formalities. We recommend that drivers continue to carry the paper Transit Accompanying Document (TAD) to ensure that movements are dealt with as efficiently as possible.
For outbound movements at the Office of Departure, whilst NAs transition to digitally capture and process transit movements, Border Force will continue to print the paper TAD for the driver, where required. This will ensure they are equipped with the MRN and the linear barcode for presentation at Offices of Transit and Destination in other NAs.
Where transit movements start at an Authorised Consignor premises, the form in which the MRN and linear barcode is communicated to the driver, should be determined by the Authorised Consignor. This could be electronically, such as by using an app, via an email or SMS exchange where the driver is equipped with a smart phone or tablet.
Alternatively, the current process of printing the paper TAD can continue.
Authorised Consignors must consider how customs authorities in other NAs will be able to accept presentation of the MRN when deciding the best way to communicate the MRN and linear barcode to the driver.
Where transit movements end at an Authorised Consignee premises, the form in which the MRN and linear barcode are presented to them, should be determined by the Authorised Consignee. They should ensure this information is communicated to the driver before arrival. Authorised Consignees could accept the MRN electronically via such things as an app, email or SMS exchange or by continuing to accept a paper TAD.
Please note that the paper TAD must continue to be carried with all goods until 22 January 2025. After this date, where electronic presentation is not possible, a paper TAD will always be accepted.
Please refer to each National Administration and border location, to understand their local procedures.
Please look out for our next update which will include information about Multiple House Consignments.
Thank you,
HMRC
10 May 2024