Exporting from the UK: Simplified Procedures
- Arne Mielken
- Dec 9, 2023
- 6 min read
Simplified Declaration: A Solution for Smooth Export of Goods from the UK
You should check if you need to declare goods you bring into or take out of the UK before you make a simplified declaration.
When to use it
You may have to use it where full details of the export consignment are not known.
For example, bulk grain consignments, where the weight or value of the goods for export are not known until the vessel is loaded.
Process
The first part of your declaration does not need as much information as a full declaration.
When the declaration is accepted, you can move your goods or move them from your premises.
You’ll still need to give customs more information, but you send it later in a supplementary declaration.
You need to do this within 14 days of your goods departing the UK.
When you cannot make a simplified export declaration
You cannot make simplified declarations for goods
covered by the Agricultural Policy
subject to export licensing (exceptions apply)
subject to excise duty (exceptions apply)
that require a full customs declaration
Simplified declarations cannot be used if goods are entered into a special procedure using authorisation by declaration.
Making an export declaration can be complicated. You can ask Customs Manager Ltd to do this for you.
Types of declarations
You can use 2 types of simplified declaration:
simplified declaration procedure
entry in the declarant’s records
1. Simplified declaration procedure
The first part of this declaration is where you submit basic details of your goods to customs.
You will need to present your goods and declaration at one of the following:
a port
an airport
a designated export place (an inland location approved by customs) — find out how to apply for designated export place approval
When your goods are cleared, you can usually then load and ship them without needing to present any supporting documents.
Supporting documents may be needed for some controlled goods which are prohibited or restricted.
You’ll still need to give customs more information, but you send it later in a supplementary declaration.
Both parts of the declaration are submitted electronically to customs. The same Declaration Unique Consignment Reference (DUCR) must be used on both parts of the declaration. This is so they can be linked and treated as a complete export declaration.
You need to submit pre-shipment advice.
To become authorised to use the simplified declaration procedure, you need to:
have a good customs compliance record, including VAT Returns and duty deferments
have a regular pattern of customs declarations against your Economic Operator Registration Identification (EORI) number
show how you’ll record all declarations for no less than four years after their submission date
2. Entry in the declarant’s records
This permits the details of the export consignment to be entered into the declarant’s records before export, without a pre-departure notification at the time of export.
You can do this when your goods are on your own premises.
This type of submission can only be used for goods that do not need a pre-departure declaration.
However, you must give a ‘notice of presentation’ for such goods using a form C21.
Entry in the Declarant’s Records (EIDR) at export is quite restrictive. This is because as it can only be used for direct exports and requires any pre-departure notification to be waived.
For these reasons, you can only use EIDR for:
consignments below the value of £900 being exported under the Express Industries Memorandum of Understanding
exports to the UK Continental Shelf
goods leaving by pipeline
You cannot clear excise goods or goods that need a licence by entering their details in your records.
You’ll still need to give customs more information, but you can submit a supplementary declaration within 14 days of the goods departing the UK.
If you’re using EIDR as a fixed transport installation, you can submit one supplementary declaration during that month.
A supplementary declaration is not usually needed within 14 days of your goods departing from the UK. For Fixed Transport Instillations using EIDR, you only need to send one supplementary declaration per month.
You have to meet the same conditions that apply for the simplified declaration procedure.
You must also show that:
you manage your business in a way that allows customs to make effective compliance checks — for example, how you maintain the audit trail, how your business records are backed up and kept secure and how you identify and handle errors related to the flow of goods and use of customs agents
you have procedures in place to ensure you do not export prohibited goods or goods subject to a licence
have no record of serious criminal offences related to your business activities
Your compliance record will be based on the last three years before you apply. During that period you should not have committed a serious infringement or repeated infringements of customs rules.
How to apply
Complete form C&E48 to apply for authorisation to use simplified declarations for exports.
Send your completed form to the address on the form — unless you’re a large business or applying under Express Industries Memorandum of understanding.
If you’re a large business
Send the form to your Customer Compliance Manager (CCM) and your regional Large Business ‘contact us’ mailbox.
if you’re applying under Express Industries Memorandum of Understanding
If you’re applying for entry into the declarant’s records under the Express Industries Memorandum of understanding, check if you need approval for fast parcel operators exporting under a memorandum of understanding.
After you’ve applied
HMRC will visit your premises to check your records and computer systems.
Once you’re authorised, your systems and records will be periodically audited by customs staff to check that you’re complying with the terms and conditions of your authorisation.
4-In-1 Support Services: How to get more support
1. Customs & Global Trade Updates (Fee Subscription): www.customsmanager.info
2. Customs & Global Trade Consultancy & Advice (Free First Call): https://www.customsmanager.org/consultancy
3. Customs & Global Trade Training & Education: https://www.customsmanager.org/education-training
4. Compliant & efficient UK Customs Clearance: https://www.customsmanager.org/customs-agent
Connect with us on socials
X: @customsmanager
Get in Touch
· Website: www.customsmanager.org
· E-Mail: info@customsmanager.org
About Customs Manager’s Customs & Global Trade Intelligence Services
The Premium Professional Legislative Monitoring Service (PLM) is a research and curation service which checks for legislative updates from official government websites based on the selected jurisdictions and topics. Paid Plan subscribers can access regular law change notifications to ensure they never miss a significant legal change on www.customsmanager.info – a website dedicated to customs & trade intelligence. At the same time, they save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all content on the Customs Manager’s Ltd. website, including our Customs & Trade Blog on www.customsmanager.info , providing vital thought leadership development services to empower them to trade effectively, efficiently and, of course, compliantly, across borders. Premium Subscribers can add jurisdictions and topics for an additional charge.
About Customs Manager Ltd.
We aim to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly wherever you want to go. Includes Brexit support and the ability to lodge customs declarations and making sense of rules of origin, customs classification and customs valuation to make but a few.
Important Notice
Customs Manager Ltd. owns the copyright in this document, except for external documents and links we refer to or make available.
You are not allowed to use this information in any way that infringes its intellectual property rights. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Paid Plan subscriber to the Customs Managers’ Customs & Trade Intelligence service, also known as Professional Legislative Monitoring (PLM). As a Paid Plan subscriber, you may download and print this information which you may then use, copy or reproduce for your internal non-profit-making purposes. However, you are not permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties, not members of your organisation, whether for monetary payment or otherwise. This information is intended to serve as general guidance and not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking action, consult a Customs Manager Ltd. professional.
In no circumstances will Customs Manager Ltd be liable for any decision made or action taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Comments