Commentary

275 Customs: export procedures

Part V17 Customs duties

275 Customs: export procedures

275
Customs: export procedures

April 2018

This notice cancels and replaces Notice 275 (May 2016).

1 Introduction

1.1 What is this notice about?

This Notice provides general information on Customs requirements for UK Export procedures and processes. This Notice does not replace the law. It is meant to be a helpful guide to the UK National Export System (NES).

You may need to refer to other Notices issued by HM Revenue & Customs (HMRC) VAT, Excise and Common Agricultural Policy (CAP) processes depending on the type of goods and Customs Procedure Code being used for your export.

In particular, you may find the following useful—

  1.  

    —     Notice 197 “Receipt into and removal from an excise warehouse of excise goods”.

  2.  

    —     Notice 3001 “Customs special procedures for the Union Customs Code (ie Temporary Admission, Inward Processing Relief, Outward Processing relief)”

  3.  

    —     VAT Notice 703 “Export of goods from the UK” - this VAT notice explains the special VAT arrangements under which you can zero-rate the supply by way of sale, lease or hire of freight containers for export to a place outside the European Union (EU) or for removal to another European Community (EC) member state.

If you or your designated agent are submitting Export Declarations to the UK Export system Customs Handling of Import and Export Freight (CHIEF) you should also refer to the UK Tariff for detailed instruction, see paragraph 1.7 below for details.

Further information on specific aspects of export requirements can be found on our website in Customs Information Papers (CIPs) and the new “Best

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