UK: Our Guide to making an export declaration in your records

Find out how to declare goods to customs by entering their details in your records.

Before You Start

Businesses are advised to should check if you need to declare goods you bring into or take out of the UK before you make an entry in your records.

You can check with the UK Checker: https://www.gov.uk/check-customs-declaration

Using Simplified Procedures

If you can use simplified procedures, you can declare your goods by entering them in your records and sending other details to customs. Your goods must be directly exported from the UK and you can do this when your goods are on your premises or in an approved customs warehouse. You can only use this when your goods do not need a pre-departure declaration.

How to submit

Enter details of your goods into your own commercial records including:

• commodity code

• customs procedure code

• declaration unique consignment reference (DUCR)

• date and time of entry in your record for zero rating your VAT — you would account for this on your VAT return

• purchase and, if available, sales invoice numbers

• customs value

• quantity of goods — for example, number of packages and items, net mass

• details of any supporting documentation including the serial numbers

If your goods are moved to the port or airport of export that are linked to customs by computer (inventory linked premises), you will need to submit form C21.

You can either:

• make your customs clearance request online

• fill in and print customs clearance form C21

Find out what information you need to provide in the form.

If your goods are moved to the port or airport of export that are not linked to customs by computer (non-inventory linked premises) you must provide a goods manifest to customs. This must include the declaration unique consignment reference to release the goods.

Presenting goods to customs

Normally, your carrier or the loader at the port present your goods to customs. Once they’ve got permission to progress, they’ll load your goods and update the declaration.

If your carrier or loader is using a manifest then they will not need to update the declaration.

After you submit

You must send a supplementary declaration within 14 days of making an entry in your records.