Overview of main export procedures

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Overview of main export procedures
  • Customs Declaration Service (CDS)
  • National Export System (NES)
  • Prohibited and restricted goods
  • Economic Operator Registration and Identification number
  • EU export preference
  • Export declarations
  • Export procedures
  • Indirect export procedure
  • Exports carried under a Single Transport Contract
  • Designated Export Place (DEP)
  • Export agents
  • Export procedure
  • Unique Consignment Reference numbers
  • Goods exported in accompanied baggage
  • Other export facilitations
  • CAP and excise goods
  • Union Transit
  • Exporting goods to the Channel Islands
  • Manifests
  • Humanitarian and disaster relief
  • Sealing requirements for containers and vehicles
  • What procedure should be followed for cancelled or amended exports?
  • What penalties are imposed for non-compliance?

This guidance note provides an overview of the main export procedures that can be used by businesses exporting goods to countries outside of the EU customs territories. This note does not provide specific information on the export controls that are required for particular types of goods. Information can be obtained from the HMRC website on this aspect.

De Voil Indirect Tax Service V4.301; Regulation (EU) No 952/2013 (UCC) ; Commission Implementing Regulation (EC) 2015/2447 ; Commission Delegated Regulation (EU) 2015/2446 (DA) ; Customs and Excise Management Act 1979, ss 5268; SI 2003/467; VATA 1994, s 16(1); EXPP1060; HMRC Notice 275 

This note has been updated to reflect the changes introduced by the Union Customs Code (UCC) with effect from 1 May 2016. More information on the UCC can be found in HMRC Notice Customs special procedures for the Union Customs Code (Notice 3001)  .

More information on sending export documentation can be found in the HMRC Export Best Practice Guide . HMRC has also produced a guide to complete, Completing an export declaration , which may also be useful.

Explanations regarding the various abbreviations used below can be found in EXPP1080 and EXPP1090.

Customs Declaration Service (CDS)

HMRC announced that the Customs Handling of Import and Export Freight (CHIEF) system will be replaced by the CDS during 2018. It will be a phased launch commencing in August 2018. All declarations are expected to take place on CDS from early 2019. See the Customs Declaration Service  for more information.

National Export System (NES)

NES is the electronic system that can be used to declare the export of goods. Data is entered into the CHIEF computer system where it

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