UK: Making A Full Export Declaration
Unveil the complexities of making full export declarations in the UK with our in-depth analysis, featuring crucial updates and expert advice for smooth international trade operations.
Executive Summary
This article serves as a detailed guide for businesses involved in exporting goods from the UK, covering essential steps, timing, and requirements based on the latest guidelines from HM Revenue & Customs. With increasing regulatory demands, understanding these protocols is crucial for compliance and efficient trade operations.
Table of Contents:
1. Introduction
2. Background
3. Main Points
- Before Submission
- When to Submit
- Required Documentation
- Submission Process
4. Actionable Recommendations
5. Practical Conclusions
Introduction
Exporting goods from the UK involves various steps and compliance with numerous regulations. This article provides an overview of what exporters need to know about making a full export declaration, ensuring they meet all legal requirements to facilitate smooth and compliant trade transactions.
Background
Since the publication of the initial guidelines by HM Revenue & Customs, there have been significant updates to the process of exporting goods from the UK. The latest update on 29 April 2024 emphasizes the importance of timely and accurate submissions of export declarations to avoid delays and penalties.
Before you submit
In Great Britain, you need to check if you must submit your export declaration as ‘arrived’ before your goods start their journey.
You’ll have to do this if they’re leaving from:
roll on roll off ports or other listed locations
specified locations
If the goods are being exported from a location which is not authorised to use the arrived export process, the declaration should be submitted as pre-lodged.
When to submit
You or your representative must declare and obtain clearance for your goods with customs before they are allowed to leave the UK and this depends on the last mode of transport you use.
Road and inland waters
You must make a declaration at least one hour before your departure when using road or inland waters.
Sea
You must make a declaration at least 2 hours before leaving port if you’re moving your goods using a boat or ship and your cargo is in a container from the UK to:
Greenland
Faroe Islands
Iceland
ports on the Baltic Sea
the North Sea
the Black Sea
the Mediterranean Sea
For all other cargo in a container movements you must make a declaration at least 24 hours before they are loaded on to the vessel on which they leave the UK.
For cargo not in a container, at least 2 hours before your good leave the port.
Air
You must make a declaration if you are exporting goods by air at the latest 30 minutes before departure from a UK airport.
Rail
You must make a declaration if you are using rail:
one hour before you arrive at the office of exit when the journey time from the last train station at which the train was formed, to the customs office of exit takes less than 2 hours
in all other cases 2 hours before the goods leave the UK
How to submit
You can send your declaration online.
You can also use commercial software to submit your declaration.
When you are completing the declaration, you should also read either the:
customs declaration completion requirements for Great Britain (England, Scotland and Wales), if you’re exporting from Great Britain
customs declaration completion requirements for The Northern Ireland Protocol, if you’re exporting from Northern Ireland
What information is required?
Your declaration will need to include:
customs procedure code
commodity code
your declaration unique consignment reference, which is the main reference number that links declarations
You also need to provide information like:
departure point and destination
consignee and consignor
type, amount, and packaging of your goods
transport methods and costs
currencies and valuation methods
certificates and licences
Arrived export declarations
Enter ‘A’ in:
data element 1/2 for Customs Declaration Service
An arrived declaration is processed instantly, and you will be told of the outcome. If a check is needed this will be completed at the port’s customs checking facility or an inland border facility. The goods should not be moved to the border location until permission to progress is received or you are asked to do so.
Pre-lodged export declarations
Enter ‘D’ in:
Data Element 1/2 for Customs Declaration Service
The goods can be moved to the border location without permission to progress. If any checks are required, they will take place within the port.
If you need to withdraw an export declaration before your goods depart, you will need to tell HMRC.
After you’ve submitted
HMRC will need to be told the goods have left the UK. This is known as a ‘departure message’.
Systems or processes do this at the point of departure through locations which use:
an inventory linked system
an approved loader
If you export from another location, you’ll need to report to HMRC when your goods are presented at the UK port of departure and when the goods have left the UK.
To ensure departure messages are sent to HMRC when goods are exported at GVMS locations, you should ensure hauliers:
follow GVMS processes on creating a goods movement reference (GMR) for goods from Great Britain to the EU
include all Declaration Unique Consignment References (DUCRs) in their export GMRs
Without a departure message, your declaration cannot be used as official evidence that goods have been exported. However, exporters can use commercial evidence as proof of export to VAT zero rate goods or discharge a customs special procedure.
If a departure message has not been sent when excise duty suspended goods have been exported, send a C1602 form to tell HMRC the goods have left the UK.
You cannot do this for other types of goods exported without a departure message where:
your goods left from a location where GVMS is available
inventory facilities and an approved loader are available
Making amendments to your declaration
You can amend your:
export declaration before it’s been cleared by customs
statistical record up to 3 years after the declaration is cleared, but you need tell to HMRC
You’ll need to report to HMRC.
Conclusions
Understanding and adhering to the detailed guidelines provided by HM Revenue & Customs is essential for efficient and compliant export activities. By following the specified procedures and timelines, exporters can minimize delays, avoid penalties, and ensure a smooth customs clearance process
Recommendations
- Familiarize yourself with the latest customs regulations and submission timelines specific to your mode of transport.
- Utilize our customs declaration service for timely and accurate declaration submissions.
- Engage with us to answer all your questions and to ensure compliance with all export regulations.
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