NCTS (New Computerised Transit System) is the IT system used across the EU, EFTA countries (Switzerland, Norway, Iceland, Liechtenstein) and other Common Transit Convention countries to electronically manage T1 and T2 customs transit operations. It completely replaced the paper-based DAU (Single Administrative Document) system. How it works: 1) The operator submits the transit declaration electronically at the office of departure; 2) The system generates a unique MRN (Movement Reference Number); 3) The office of departure releases the goods and NCTS transmits data to the intended office of destination; 4) Goods travel under customs bond, accompanied by the TAD (Transit Accompanying Document) with MRN barcode; 5) At arrival, the office of destination records presentation and verifies data; 6) If everything matches, the office of destination electronically notifies closure to the office of departure, releasing the guarantee. NCTS Phase 5, operational since 2024, introduces fully electronic data exchange, integration with ICS2 for security, enhanced risk analysis and real-time guarantee management.