On January 21, 2025, all member countries of the Common Transit Convention (CTC) officially rolled out the final version of the New Computerized Transit System (NCTS) Phase 5, also referred to as the final state rules. This comprehensive update marks a significant change in transit processes across the participating nations.

As we navigate through these changes, we are committed to providing regular updates to help users acclimate to the new regulations. In this article, we will clarify how the Business Continuity (BCP) fallback procedure will function under the final state of NCTS Phase 5. For more detailed updates, please visit our dedicated transit updates page on GOV.UK.

Changes to the BCP Fallback Procedure in NCTS

Starting January 21, 2025, the process for submitting transit declarations when the NCTS is unavailable in Great Britain (GB) or Northern Ireland (XI) will undergo significant adjustments. Currently, the Single Administrative Document (SAD), known as form C88, serves as a fallback option when NCTS access is hindered, particularly for declarants who cannot generate a Transit Accompanying Document (TAD) via third-party software.

Under the new regulations taking effect on January 21, 2025, the SAD will no longer be acceptable for transit movements when the BCP fallback process is activated. Instead, declarants must utilize a paper version of the TAD. If declarants find themselves without the ability to print a TAD from their software, they can obtain a blank copy from Section 7 of the Transit Manual Supplement, which was updated on January 21, 2025, to include the new blank TAD.

While these rules regarding the BCP fallback process will change, other related processes will remain consistent, as outlined in the Transit Manual Supplement. It is also worth noting that the Goods Vehicle Movement Service (GVMS) will be updated at a later date to reflect these changes in the BCP procedure. Until that update is available, GVMS will continue to reference the SAD for transit fallback.

Further Information and Resources

For additional insights, the Create a Goods Movement Reference guidance page on GOV.UK has been updated to include the latest communications as of January 21, 2025. Additionally, the Transit Manual Supplement contains detailed information regarding the BCP fallback protocol, reflecting the recent updates.

Stay informed about the availability of NCTS in the UK by visiting the NCTS service availability page for the most current updates.

For further details, clarification, contributions or any concerns regarding this article, please feel free to reach out to us at editorial@tax.news. We value your feedback and are committed to providing accurate and timely information. Please note that all inquiries will be handled in accordance with our privacy policy

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