---
title: NCTS 5 - Guarantee
description: Guarantee calculation in Emma CMS
---

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June 4, 2026

# NCTS 5 - Guarantee

## Guarantee calculation in Emma CMS

The primary responsible party for the NCTS must provide a guarantee to ensure the payment of customs duties and other fees.

This guarantee may take the form of a single guarantee, which covers one specific transit, or a universal guarantee that encompasses multiple transits. Customs authorities may also grant an exemption that applies to several transits.

The guarantee amount that Emma calculates consists of **VAT + the full duty rate** from the country where the transit begins.

As the HS code is now a mandatory requirement following the [final rules of NCTS 5](https://hub.emmasys.com/help-center/ncts-5-final-rules?hsLang=en), the calculated guarantee amount may be higher than in previous processes.

The customs duties calculated are based on the duty rate as if the goods were being imported. It is important to note that there are no customs duties on the export of goods, except for certain items such as fish. However, the total amount must cover the duties applicable when importing goods from the country of origin.

 

For additional information regarding customs guratantees, please refer to the following links for Norwegian and Swedish customs:

**Norway:**

[https://www.toll.no/no/bedrift/transport-og-tollager/transittering/garantier](https://www.toll.no/no/bedrift/transport-og-tollager/transittering/garantier)

**Sweden:**

[https://www.tullverket.se/foretag/internationellhandel/transporteraochlagravaror/transporteravaror/transiteravaror/stallagarantividtransitering.4.78aa922815794d801e2150.html](https://www.tullverket.se/foretag/internationellhandel/transporteraochlagravaror/transporteravaror/transiteravaror/stallagarantividtransitering.4.78aa922815794d801e2150.html)

**Denmark:**

[https://toldst.dk/erhverv/forsendelse/sikkerhedsstillelse-i-forsendelsesproceduren](https://toldst.dk/erhverv/forsendelse/sikkerhedsstillelse-i-forsendelsesproceduren)

**Finland:**

[https://tulli.fi/en/businesses/services-for-businesses/guarantees](https://tulli.fi/en/businesses/services-for-businesses/guarantees)

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