UK: Making an export declaration using a pre-shipment advice
(S,P) Find out how to use the simplified declaration procedure when exporting goods from the UK.
You should check if you need to make a declaration for the goods you’re taking out of the UK before you make a pre-shipment advice.
You must be authorised to use simplified procedures. When authorised, you can declare your goods using pre-shipment advice.
Pre-shipment advice is referred to as a simplified declaration in Customs Declaration Service.
Before you submit You need to check if you must submit your pre-shipment advice as arrived before your goods start their journey. You do this if they’re leaving from:
roll on roll off ports or other listed locations — before 1 January 2022
specified locations — from 1 January 2022
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.
How to submit You need to submit your pre-shipment advice at UK ports or airports, also known as ‘the frontier’. You need to include your:
customs procedure code
commodity code
You also need to provide details on the:
departure point and destination
consignee and consignor
type, amount and packaging of your goods
transport methods and costs
currencies and valuation methods
Find out the boxes you need to complete on your declaration in:
Customs Handling of Import Export Freight (CHIEF)
Customs Declaration Service
Read the Customs Declaration Completion Requirements for Great Britain when you are completing your declaration.
Arrived export declarations Enter ‘C’ in:
box 1 for Customs Handling of Import Export Freight (CHIEF)
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 ‘F’ in:
box 1 for Customs Handling of Import Export Freight (CHIEF)
data element 1/2 for Customs Declaration Service
The goods can be move to the border location without permission to progress. If any checks are required, they will take place within the port.
Presenting your goods at the frontier Normally your carrier or loader at the port will present your goods to customs. Once they have permission to progress, they’ll load your goods and update the declaration.
After you submit You must submit an export supplementary declaration within 14 days of the departure of your goods.
Before 1 January 2022 If you are exporting excise duty suspended goods (such as alcohol or tobacco products), you need to confirm manually to HMRC that the goods have left the UK by completing a C1602 form unless the border location does this for you.
From 1 January 2022 From 1 January 2022 a departure message will be a legal requirement for all exports. For locations where an Inventory Linked system or the Goods Vehicle Movement System (GVMS) is available, this would be done automatically by the systems at the point of departure.
If you export from a location which does not have an inventory linked system and an approved loader is not available at your exit location, you need to confirm to HMRC that the goods have left the UK by completing a C1602 form to make an electronic departure message for you.