To meet the requirements of the Common Transit Convention (CTC), all member countries must transfer from NCTS Phase 4 to NCTS Phase 5. Irish Revenue will be moving to NCTS Phase 5 (NCTS5) in November 2023 and HMRC will be moving to NCTS5 in July 2024.
The go-live dates are as follows:
- Ireland – NCTS5 goes live early in the New Year 2024. Revenue has postponed the go-live date, previously set to 30th November, until early in the New Year. The migration window is being retained with a dual running period where both NCTS4 and NCTS5 declarations may be submitted to Irish Revenue. This migration period is to allow traders to move gradually from NCTS4 to NCTS5. From March, only NCTS5 declarations will be accepted by Irish Revenue.
- UK – NCTS5 goes live on 1st July 2024. From this date, only NCTS5 declarations will be accepted by HMRC. After go-live the NCTS4 service will continue running to deal with in-flight transit declarations submitted before go-live while the NCTS5 service will handle all new declarations. There is no migration period.
NCTS 5 Transition Period:
- Some member countries of the CTC will not have NCTS5 up and running for November 2023, so there is a transition period until 2nd December 2024.
- During this transition period, NCTS5 declarations must be submitted but they will be translated by the Customs systems back into NCTS4.
The following NCTS5 functionality will not be available until after the end of the transition period:
- Commodity Codes – You can still enter a Commodity Code into NCTS5 on a voluntary basis. However, it will not be compulsory. Irish Revenue / HMRC will confirm in advance when this is due to change.
- Electronic presentation of MRN – Until NCTS5 is used by all CTC member countries, there will still be a requirement to carry the paper Transit Accompanying Document (TAD) with your goods. Irish Revenue / HMRC will confirm in advance when this is due to change and you can present the MRN electronically rather than carry a paper TAD.
- Office of Incident – You will continue to record the details of any incidents that happen during the journey, onto the paper TAD as you do now. Irish Revenue / HMRC will let you know when the new Office of Incident role can be used to record incidents in real time during the journey.
Contact us today:
Phone: +44 161 710 1890 / +353 1 2060010
- Information about NCTS Phase 5 on Irish Revenue’s page.
- Information about NCTS Phase 5 on HMRC’s page.
- Learn more about the Thyme-IT NCTS solution here.