National Advice Service (NAS) 
The HM Revenue and Customs network of advice centres that exist to provide advice and assistance on Customs, Excise and VAT matters. The local rate national telephone number is 0845 010 9000.


National Export System (NES) 
The system for making electronic declarations for customs export procedures, and part of the main customs computer system, the Customs Handling of Import and Export Freight (CHIEF).


National Registration Service (NRS) 
An HM Revenue & Customs registration service that process new export system authorisations and updates and maintains the electronic register on authorised operators.


Negligible value 
HM Revenue & Customs regard goods as being of negligible value, so long as they can only be used as samples to obtain orders for the type of goods they represent.


Netting
Traders approved for duty deferment must also be approved to set off drawback and certain other repayments of excise duty against the duty due from them under the deferment arrangements. This set-off procedure is known as netting.

New Computerised Transit System (NCTS) 
HM Revenue & Customs computerised transit system.


Non-business activities 
An activity that is not predominantly concerned with the making of a supply for a consideration.


Non-commercial use
Use for non-profit-making scientific research or educational purposes.


Non-community
Goods that are not of European Union origin or imported goods which have not been released into free circulation.

Non-community countries
Certain areas within the national territory of member states are deemed to be outside the Customs territory of the European Union (EU) and are therefore non-member countries. These are: the German territory of Busingen (bordering Switzerland), the Islands of Heligoland, the Italian communes of Livigno and Campione (bordering Switzerland), the Danish territory of the Faroe Islands and Greenland, the French overseas territories and the Spanish Canary Islands, and the North African enclaves of Ceuta and Melilla, and Andorra.

Non-originating products
In international trade, products which cannot be shown to meet either condition for originating products.