As of 1 September 2025, a new version of the Transit Control System 2 (NCTS Phase 6) will be introduced, which will ensure that transit declarations are accompanied by security data in accordance with the requirements of the Import Control System 2. In future, the joint transit and entry summary declaration shall indicate both the “Consignor” and “Consignee” of the cargo, as well as the “Buyers” and “Sellers” of the consignment at the consignment level (HC).
On 1 September 2025 it will be possible to supplement transit declarations with entry summary data for road transport that complies with the Import Control System 2 data format (the data set (“column”) “F50” specified in Annex B to the Delegated Regulation)[1].
Traders who submit a transit declaration with entry summary data by road after September 1, 2025, must proceed:
If the goods are transported by road for further retail sale (B2B2C business model – business-to-business-to-consumer[2]), for example, on the “Amazon” distance selling platform, then in the transit declaration, supplemented with entry summary data and the value F50 – “Road mode of transport” is marked in the data element “Specific circumstance indicator”, the following shall be indicated:
- at the shipment (cargo) level: the consignor and the consignee – in the data elements (columns) “Consignor – 13 02 000 000” and “Consignee – 13 03 000 000”, for example, “Amazon” warehouse;
- at the house consignment level (HC): the buyer of the consignment – in the data elements (columns) “Buyer – 13 09 000 000”, “Identification number” – i.e., the person who will carry out the retail sale of the goods in the Union, “Amazon”. This also applies if the buyer of the goods for further retail sale transactions is a natural person who has obtained an EORI number. It is not permissible to indicate the platform itself in the data element “Buyer”;
- at the house consignment level (HC): the seller of the consignment – in the data element (column) “Seller - 13 08 000 000”, i.e., the seller who has carried out the transaction. It is not permissible to indicate the platform itself in the data element “Seller”.
The above-mentioned also applies to such shipments that are moved from the customs territory of the Union to a third country, for example, the United Kingdom.
Goods from China that have already been sold to individuals under the IOSS regime are not subject to a reduced data set for the transit declaration and entry summary declaration. The transit declaration, supplemented with entry summary data and the data element “Specific circumstance indicator” is marked with the value F50 – “Road mode of transport”, shall be submitted following the general procedure, by indicating:
- at the shipment (cargo) level: the consignor and the consignee – in the data elements (columns) “Consignor” and “Consignee”, for example, “Temu” warehouse;
- at the house consignment level (HC): identifying natural persons who are buyers in the IOSS regime – in the data element (column) “Buyer – 13 09 000 000”. The data element “Identification number” for natural persons does not require any information. It is not permissible to indicate the platform itself, for example, “Temu”, in the data element “Buyer”;
- at the house consignment level (HC): identifying the seller who carried out the trade on the platform – in the data element (column) “Seller – 13 08 000 000”. It is not permissible to indicate the platform itself, for example, “Temu”, in the data element “Seller”.
The above-mentioned also applies to such shipments that are moved from the customs territory of the Union to a third country, for example, the United Kingdom.
We recommend indicating the identification numbers of the buyers of the goods in the accompanying documents of the transit declaration, which are specified on the packaging boxes, in order for the packaging boxes to be easier found during physical checks and the truck does not have to be delayed.
In order to optimize the organizational processes of companies and to facilitate faster customs clearance, the State Revenue Service (SRS) invites economic operators (carriers, traders providing services for customs clearance) to take advantage of the software interface of the Electronic Customs Data Processing System (EMDAS) for the submission of customs declarations, i.e., to use the system-to-system solution for the submission of data on goods on the distance selling platform. Submission of data in this format will allow traders to avoid manual transcription errors and will also significantly speed up the time taken to prepare and process declarations.
The user manuals for the software interface for the transit declaration are available on the SRS website under section “EMDAS” (in Latvian):
“Programmiskās saskarnes lietotāja rokasgrāmata”
In case of technical uncertainties concerning the transfer of data in system-to-system mode for the transit declaration supplemented with entry summary data (NCTS Phase 6), please contact by e-mail – nctshelpdesk@vid.gov.lv.
Traders who plan to submit a summary declaration separately (from transit declaration data) and have not prepared their systems (system-to-system solution) in accordance with the requirements of Import Control System 2 (NCTS Phase 6):
- by 18 August 2025, submit a reasoned request for an extension of the transition period (the request shall be submitted in free form electronically to the State Revenue Service's electronic declaration system in the section "Documents" – "Create a new document" – "Information for the SRS Customs Administration" or by sending an application signed with a secure electronic signature (eSignature) to the e-mail address MP.lietvediba@vid.gov.lv),
- or submit the import summary declaration data manually in accordance with the requirements of Import Control System 2.
[1] Annex B to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Entry summary declaration for road mode of transport.
[2] The B2B2C (Business-to-Business-to-Consumer) business model is a combination of the B2B (business-to-business) and B2C (business-to-consumer) models. It involves three parties: The first business (B1) – the manufacturer or supplier of the product or service. Second business (B2) – an intermediary that cooperates with B1 and provides access to the end consumer. Consumer (C) – the end user who purchases or uses the product/service.