GlossaryEN1 min readUpdated: Jun 18, 2026

NCTS guarantee framework

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/vat/traders/ncts_en

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

An NCTS guarantee framework defines the maximum liability ceiling of a security lodged under the New Computerized Transit System (NCTS), the electronic transit system used across the EU and associated countries. A guarantor – typically a bank, insurer, or authorised customs agent – undertakes to cover outstanding duties and taxes up to that amount if a transit movement is not properly discharged. The framework may be structured as a single guarantee covering one transit operation or as a comprehensive guarantee spanning multiple concurrent shipments. Operators with high transit volumes generally apply to their national customs authority for a comprehensive guarantee with an approved ceiling. This should not be confused with the comprehensive guarantee reference number, which is the technical identifier used in NCTS declarations to evidence the security.

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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NCTS guarantee framework

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Related Terms

NCTS header data

Common Transit Procedure

NCTS Message Type

NCTS risk criterion

NCTS Phase 6 EU

Outbound NCTS

Passar Hub: Everything on the new Swiss customs system

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