Declaring for customs transit (NCTS)
Goods that come into the Netherlands but which are destined for another destination
within the EC are shipped under customs supervision: transit. These goods are transported
whilst the customs clearance takes place later; they remain under the control of
the customs authorities right up to the definitive import declaration (or re-exportation
out of the EC). In this way, goods can be still transported to another destination
within or outside the EC without having to pay import duties and other taxes. The
EFTA countries outside of the EC (Iceland, Lichtenstein, Norway and Switzerland)
Naturally the Customs authorities want the security that, when the goods do not
reach the declared destination, the due taxes can still be collected. Therefore
the declarant has to place a guaranty with the Customs authorities. In order to
determine the amount of taxes to be paid, all information that determines the amount
of the tax must be mentioned on the customs declaration.
Customs approved treatment / Customs destination
As soon as the driver has reached the destination with the goods, the transporter
must report to the Customs authorities with the goods. Subsequently, the goods receive
a new customs approved treatment (for example import, re-export or storage in a
customs bonded warehouse. As soon as the new customs approved treatment is known,
the declaration is “discharged” by the Customs authorities.
Certificate of Discharge
When a declaration for customs transit is made, the declarant sends a Transit departure
report to the Customs authorities. This is registered by the Customs authorities
with a unique Movement Reference Number (MRN-number). The office of destinations
(in the Netherlands but also in another member state) receives this MRN number.
Upon arrival of the goods at the office of destination and the assignment of a new
customs approved treatment, the MRN number of Transit declaration is relinquished.
This number is recognized in the NCTS system.
Subsequently a report goes back to the office of origin and the discharge certification
occurs. The declarant’s guaranty is then released.