
Two systems, different purposes
CDS handles UK import and export declarations; NCTS handles transit operations. Goods can require a CDS export and separate NCTS transit. An export document does not prove the complete supervised journey has been arranged. Requirements depend on the direction and procedure.
Agreeing the sequence
Exporter, agent and haulier should confirm who supplies each reference and when. Check where transit starts and whether goods must be presented before continuing. Link border references to the correct consignment rather than sending an unlabelled collection of codes.
Plan destination formalities
At destination, transit must end correctly before any required import or other formalities. Confirm that the consignee has arrangements and information ready. Goods exported from the UK to a customer in Poland should not leave without a destination plan and responsibility for import clearance.
Before you commission the work
- Identify exporter and transit handler.
- Label CDS and NCTS references.
- Check start and destination locations.
- Confirm destination import arrangements.
What to watch out for
Not every export requires transit. Choose the procedure for the actual route rather than automatically issuing an additional document.
Official sources
General information, not a customs decision or individual tax advice. Requirements depend on goods, route and circumstances; check current guidance before transport.

