The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
All businesses that export goods are required to complete an export declaration from 1 January 2021. This note provides an overview of how the export declaration is completed. However, it should be noted that this is a complex form to complete and specific software is usually required. Therefore, it may be beneficial to consider using an export agent to complete the declaration on behalf of the business. See the Exporting goods ― agents and auctioneers from 1 January 2021 guidance note for more information.
Most businesses will be required to complete and submit a full export customs declaration. More information on how to submit a full declaration can be found in Making a full export declaration. See also De Voil Indirect Tax Service V4.302.
HMRC has provided guidance in UK Trade Tariff: exports, section 11 that contains details regarding all of the boxes that need to be completed on an export declaration.
Most declarations are submitted electronically using the National Export System (NES). If the business makes a decision to submit the declarations rather than appoint an agent, it will need to register for the NES.
Businesses are required to have an Economic Operator Registration and Identification (EORI) number. See the Economic Operator Registration and Identification Scheme (GB EORI) guidance note for more information.
Businesses must have a Customs Handling of Import and Export Freight (CHIEF) badge role if the business is not using a freight forwarder.
Businesses may also wish to consider getting an Authorised Economic Operator status. This may speed up the process of applying for the NES.
Businesses will need to register in order to submit the declaration via one of the following methods:
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