In order for a trader to start a movement under Transit in the UK they must have a Transit Guarantee registered on the NCTS and linked to the EORI that they are using to start the transit movement. 

This has always been the case and no change has been made to this requirement. 

This guarantee must be sufficient to cover the maximum amount of duties suspended under transit at any single point in time. 

The duty is calculated according to the tariff of the country of departure without taking into account any preferences. Again, this position has not changed.

On 14th January the NCTS system was updated to require traders to enter a value for the level of duties deferred under each movement when they lodge their declarations onto NCTS. This change allowed NCTS to track each traders usage of their guarantee, and would prevent traders from starting new movements if the guarantee they have registered onto NCTS was not sufficient.

This update affected traders using dedicated NCTS software packages only, and was communicated to all software providers and industry contacts who develop software in house.
 
CCG Guarantee applications

There are no backlogs of applications and the HMRC team are working to process all urgently, but please note;

• HMRC operate at a CTC regulator and cannot increase guarantees without the relevant paperwork which underwrites the debt by the bank or financial institution. 
• Additional asks on paperwork/information should be returned as quickly as possible to avoid delay