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Customs transit with NCTS (DELTA T in France): declaration, guarantee and end of transit

Transit lets goods move without paying duties and taxes at the border, with clearance postponed until arrival. Forwarders use it every day: a container unloaded in Le Havre and cleared in Lyon, a truck crossing Switzerland, goods crossing the Union to a non-EU country. It requires an electronic declaration, a guarantee and a properly ended transit.

Updated Nov 7, 2026

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Check and track an MRN

Enter the 18 characters of the MRN, as printed on the accompanying document.

The check covers the structure and check digit of the number. Follow-up data are those the administrations send to the Commission, for information only: they bind neither the Commission nor the national customs.

What is transit for?

The transit procedure suspends customs duties, VAT and other taxes while goods are carried from one point to another. The goods travel under customs supervision, identified by an MRN. At destination, they are placed under another procedure (release for free circulation, warehousing…) or re-exported.

In the Union, the transit declaration is electronic and goes through the common NCTS (New Computerised Transit System). In France, its national application is called DELTA T.

T1, T2, T2F, TIR: which transit?

  • T1 (external transit): non-Union goods whose duties and taxes have not yet been paid
  • T2 (internal transit): Union goods that cross a common transit country and keep their Union status
  • T2F: Union goods going to or coming from a special fiscal territory, such as the French overseas departments or the Canary Islands
  • TIR: international transport under a TIR carnet, usable beyond the Union and the common transit countries

The Convention on a common transit procedure links the Union with several neighbouring countries, including Switzerland, Norway, the United Kingdom, Türkiye and Ukraine: a single NCTS declaration covers the whole journey.

The transit declaration

The declaration is lodged at the office of departure by the holder of the procedure, often the forwarder or carrier. It states in particular:

  • The holder of the procedure (with their EORI), the consignor and the consignee
  • The offices of departure and destination and, where relevant, the offices of transit
  • The guarantee reference number (GRN) and its access code
  • The means of transport, the containers and the seal numbers
  • For each item: the description, an HS code of at least 6 digits, the packages and the gross mass
  • The previous documents: summary declaration, temporary storage or export declaration

Since NCTS phase 5, the 6-digit HS code is mandatory and each distinct code forms a separate item. DELTA T moved to phase 5 at the end of November 2024, then to phase 6, which adds safety and security data, in February 2026.

The guarantee

Transit must in principle be covered by a guarantee, which ensures that duties and taxes are paid if the goods do not reach their destination. Its amount corresponds to the duties and taxes that could become due.

  • Individual guarantee: for a single operation, as a cash deposit, a guarantor's undertaking or guarantee vouchers
  • Comprehensive guarantee: for several operations, under an authorisation, with a reference amount; it can be reduced to 50% or 30%, or even waived, for reliable operators
  • In NCTS, the guarantee is identified by its reference number (GRN) and an access code; each transit is charged against the reference amount until it is discharged

Time limit and route

The office of departure sets the time limit within which the goods must be presented at the office of destination, depending on the route and mode of transport. It can prescribe a route for certain sensitive goods. Seals affixed at departure must not be broken.

If an incident occurs on the way (accident, transhipment, broken seal), the carrier reports it without delay to the nearest customs office, which records it in NCTS.

End of transit and discharge

On arrival, the goods and the MRN are presented at the office of destination, or at an authorised consignee's premises. The office of destination notifies the office of departure of the arrival, then of the result of its control. The office of departure then discharges the procedure and releases the guarantee.

The goods are then placed in temporary storage or under a new procedure: the import declaration quotes the transit MRN as a previous document.

If the office of departure does not receive the arrival advice, it opens an enquiry procedure: the holder of the procedure must prove that the transit ended. Without proof, the customs debt is notified to them and can be recovered from the guarantee.

Authorised consignor and consignee

Operators with a lot of transit can become an authorised consignor, to place goods under transit without presenting them at the office of departure, or an authorised consignee, to receive them directly at their premises. In France, these authorisations are managed in SOPRANO, and their number must appear in the DELTA T declaration.

Common mistakes

  • Wrong customs office code, or an office not competent for transit
  • Guarantee insufficient, expired or not valid for a country crossed
  • HS code missing, shorter than 6 digits, or several codes on the same item
  • Gross mass, number of packages or seal numbers that differ from the transport documents
  • Previous document missing or wrongly referenced
  • Transit not discharged because the goods were not presented at destination: the duties are claimed from the holder of the procedure

Frequently asked questions

What is DELTA T?

The French transit declaration application, connected to the EU NCTS. It follows NCTS releases: phase 5 since the end of November 2024, phase 6 since February 2026.

Who is responsible for the transit?

The holder of the procedure: they must present the goods intact at the office of destination within the time limit. The carrier, and a consignee who accepts goods knowing they are in transit, also have obligations.

How can I track a transit?

With its MRN. The European Commission offers a public follow-up service for transit MRNs; our checker validates the number's format before sending you there.

Is a guarantee needed for every transit?

In principle, yes. A comprehensive guarantee, granted under an authorisation, covers several operations; its amount can be reduced, or even waived, for reliable operators.

What happens if the transit is not discharged?

The office of departure opens an enquiry procedure. If the holder cannot prove that the procedure ended, duties and taxes become due and can be taken from the guarantee.

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Check it for free in a few minutes, before you prepare your declaration.