The Customs (Export) (EU Exit) Regulations 2019

 

1. The following has force of law by virtue of Regulation 14(1)(a) of the Customs (Export) (EU Exit) Regulations 2019  

 

Where regulation 17A or 21A of the Customs (Export) (EU Exit) Regulations 2019 applies the electronic form of export declaration is the Merchandise in Baggage Online Declaration Service (MODS) version 1 dated 31 December 2020 available on www.gov.uk.

 

 

2. The following paragraph has the force of law by virtue of Regulation 17(d)(ii) of The Customs (Export) (EU Exit) Regulations 2019 

An individual may make an oral customs declaration for the temporary export of a UK registered means of transport, provided that means of transport is intended for re-importation.

 

 

3. The following has force of law by virtue of regulations 17A(1)(b) and (2), and 21A(b) of the Customs (Export) (EU Exit) Regulations 2019  

 

For the purposes of regulations 17A(1)(b), 17A(2) and 21A(b) of the Customs (Export) (EU Exit) Regulations 2019 the specified period within which a declaration must be made is

no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are exported from the United Kingdom and no later than immediately before they are so exported.

 

 

4. The following paragraph has the force of law by virtue of regulation 21(1A)(a) of The Customs (Export) (EU Exit) Regulations 2019  

 

Paragraph (1) does not apply to spare parts, accessories and equipment for a means of transport unless they are exported with the intention to re-import them, either separately or as means of transport.

 

 

5. The following paragraph has the force of law by virtue of regulation 22(1A)(a) of The Customs (Export) (EU Exit) Regulations 2019  

 

Paragraph (1) does not apply to a means of transport subject to registration in the United Kingdom,

unless the means of transport is exported with the intention to re-import it.

 

 

6. The following notice has the force of law by virtue of Regulation 24C of the Customs (Export) (EU Exit) Regulations 2019 

 

The submission of a NATO 302 form for goods being exported for NATO forces movements can be made by a person who is a representative of NATO forces.

 

The following procedural rules apply:

 

A NATO 302 form shall be completed for all export movements of goods for NATO forces.

 

The NATO forces shall ensure that the relevant details pertaining to the export are entered on the NATO 302 form. The form must be signed and stamped by the NATO forces representative.

 

Two copies of the NATO 302 form must be given, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces prior to the movement of the goods.

 

Remaining copies of the NATO 302 form accompany the export movement.

 

 

7. The following paragraph has the force of law by virtue of Regulation 25 of The Customs (Export) (EU Exit) Regulations 2019  

A qualifying departing traveller may use a paper SAD (C88) form to make an export declaration for the goods carried with them at the time they leave the UK. Annex A to this notice provides a sample of the SAD (C88).

 

8. The following paragraph has the force of law by virtue of Regulation 27(1) & (2) of The Customs (Export) (EU Exit) Regulations 2019  

A declaration may be made in paper form by submitting a Single Administrative Document (Export declaration fall back EXP-SAD/SEC (C88/ESS) in the following circumstances:

• On a temporary basis, by a person making an export declaration where there has been a temporary failure of the computerised system of HMRC and HMRC has invoked fall back procedures allowing paper declarations
• On a temporary basis, where there has been a temporary failure of the computerised system of an economic operator and HMRC have notified the economic operator that an export declaration can be made in a paper form.

The form must be submitted by e-mail to nchlap@hmrc.gov.uk

 

9. The following has force of law by virtue of regulations 29C(1)(b) and (5) of the Customs (Export) (EU Exit) Regulations 2019  

For the purposes of regulation 29C(1)(b) of the Customs (Export) (EU Exit) Regulations 2019 the locations from which the goods may be exported are the:

• Eurostar Terminals at London St Pancras; Ebbsfleet International; Ashford International; and
• all roll on roll off listed locations in the notice listing such locations published under regulation 130 of the of the Customs (Import Duty) (EU Exit) Regulations 2018

 

10. The following text has the force of law by virtue of Regulation 30(1)(a) of The Customs (Export) (EU Exit) Regulations 2019

An export declaration must contain all the information needed for the export procedure.

Specific data requirements and the export completion guidance relating to individual declaration types for the Customs Handling of Import and Export Freight (CHIEF) system are set out in section 11 of the in the UK Trade Tariff: exports, which forms part of the UK Trade Tariff: volume 3 for CHIEF

Specific data requirements and completion guidance relating to individual declaration types for CDS are set out in the UK Trade Tariff: Volume 3 for CDS.

 

11. The following has force of law by virtue of regulation 30 of the of the Customs (Export) (EU Exit) Regulations 2019 and paragraph 7(1) of Schedule 1 of the TCTA  

When submitting an export declaration using the simple online declaration (Merchandise in Baggage Online Declaration Service or MODS) the traveller must provide the following information:

• UK Port of exit
• Country of Destination (the country where the traveller is travelling to)
• Economic Operator Registration and Identification (EORI) Number
• Name and address of the business moving the goods
• Vehicle Registration Number (if applicable)
• Invoice number (if applicable)
• Date of declaration
• Date of scheduled departure from the UK
• Description of goods exported
• Purchase price (pounds sterling)
• Customs Agent details if used.

 

12. The following text has the force of law by virtue of Regulation 30(1)(b) & 30(2) of The Customs (Export) (EU Exit) Regulations 2019   

The documents that accompany the export declaration or be made available, at the time the export declaration is made, for inspection by an HMRC officer, in electronic or documentary form must include:

• Evidence showing the correct value of the goods
• Evidence showing the origin of the goods
• Evidence showing the classification of the goods
• All orders, invoices and delivery notes relating to the goods
• All export documentation relating to the goods
• The bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
• Any required export licences, permits or certificates

The particular documents and document codes are laid down:

• For declarations submitted on the Customs Handling of Import and Export Freight (CHIEF):  in the UK Trade Tariff: exports https://www.gov.uk/government/publications/uk-trade-tariff-document-certificate-and-authorisation-codes-for-harmonised-declarations
• For declarations submitted on the Customs Declaration System (CDS): Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3 https://www.gov.uk/guidance/documents-and-other-reference-codes-for-de-23-of-cds

 

13. The following paragraph has the force of law by virtue of Regulation 33(3) & (4) of The Customs (Export) (EU Exit) Regulations 2019    

 

The Simplified Export Declaration Process is made up of two parts:

• The Simplified Export Declaration and
• The Supplementary Export Declaration

 

A Simplified Export Declaration must contain the minimum amount of information needed to declare the goods to the common export procedure. The required information for a Simplified Export Declaration and for a Simplified Export Declaration made by way of an Entry in the Declarant’s Records varies according to the commercial procedures in place at the frontier location.

 

For goods declared under either a Simplified Export Declaration or by making a Simplified Export Declaration by way of an Entry in the Declarant’s Records, there is no requirement for pre-shipment supporting documentation except where UK Trade Tariff: export prohibitions and restrictions apply to the goods for export.

 

The completion requirements for Simplified Export Declarations made via Customs Handling of Import and Export Freight (CHIEF) are set out in the UK Trade Tariff: Exports.

 

The completion requirements for Simplified Export Declarations made via the Customs Declaration System (CDS) are set out in the UK Trade Tariff: Volume 3 for CDS.

 

A supplementary export declaration must include:

• The acceptance date and time of the associated Simplified Export Declaration or, where Entry in the Declarants Records is used, the date and time of entry in the declarant’s records
• The information set out in Annex E: Declaration Data Set for a Supplementary Export Declaration [link to be added when uploaded]

 

A supplementary export declaration must be accompanied by the supporting documents or document codes required for the goods exported.

For a supplementary export declaration submitted via CHIEF, the accompanying documents required are laid out in the UK Trade Tariff:

• Additional information codes
• Document status codes
• Document, certificate and authorisation codes
• Document types

 

For a supplementary export declaration submitted via CDS, the documents required are laid out at Data Element 2/3: Documents and Other Reference Codes

 

 

14. The following paragraph has the force of law by virtue of Regulation 36(2) of The Customs (Export) (EU Exit) Regulations 2019  

 

An export declaration may be made by means of an entry in the declarant’s records, where the goods the declaration relates to are of a kind for which there is no obligation to lodge a pre-departure declaration under retained EU law.

 

 

15. The following notice has the force of law by virtue of Regulation 38A(5)(c) of the Customs (Export) (EU Exit) Regulations 2019    

 

To comply with the simplified export declaration process under regulation 38A in respect of goods exported using a fixed transport installation (FTI), the operator of the FTI or the consignor of the goods must comply with the following stipulations.:

 

The simplified export declaration must be entered into an EIDR electronic system and contain the minimum amount of information needed to declare the goods as set out in Annex I below.

 

A single EIDR record must cover no more than a 24 hour period, but where a shorter timeframe is used to record movements of energy products, the records may reflect that.

 

The EIDR must be made on completion of the export movement through the pipeline or cable and updated with the confirmed volume as soon as practicable. This must be no later than the end of the 24 hour period following completion of the movement.

 

The EIDR is followed by the supplementary export declaration which may aggregate EIDR declarations across the tax period (one calendar month).

 

A supplementary declaration must:

 

• include the acceptance date and time of the associated EIDR, which is the date and time of entry in the declarant’s records or, where exports are to be aggregated, the last day of the calendar month in which the exports happened
• in addition to the core information declared on the EIDR, also contain the remainder of the information required to complete a full export declaration

 

Annex I

Entry In Declarants Records Dataset

 

• the customs procedure code, if the goods are controlled
• a unique consignment reference
• the date and time of entry in records
• a written description of the goods
• the commodity code
• customs value
• quantity of goods
• the stock account reference number – if appropriate
• the warehouse approval number – if appropriate
• details of the person you’re representing if you are making a declaration on behalf of someone else

 

 

16. The following notice has the force of law by virtue of regulation 38A(12) of the Customs (Export) (EU Exit) Regulations 2019

 

A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, that are exported during a period from an agreed hour on the first day of the calendar month to which the advanced declaration relates to the same hour on the first day of the following month.  The supplementary declaration in respect of goods exported during the period for which the simplified export declaration was made, may amend the information provided in the simplified export declaration and must be made within 90 days of the end of the month to which the simplified export declaration relates.

 

 

17. The following text has the force of law by virtue of Regulation 40(6) of The Customs (Export) (EU Exit) Regulations 2019  

 

(a) The person responsible for making goods available for physical examination must follow any directions given to them by HMRC in order to enable the safe examination of the goods declared.

 

(b) The person required to make the goods available for examination must make available to HMRC at their request any documents required to support the export declaration and specified in a notice published under regulation 30(1)(b) and 30(2) of the Customs (Export) (EU Exit) Regulation 2019.

 

(c) Notification must only be given when the goods are at the customs office or appropriate place indicated on the declaration or must confirm the customs office or appropriate place at which the goods are located.

 

(d) Notification must be made electronically by an arrival message received via CHIEF, CDS or by submission of a paper declaration to the National Clearance Hub; or in the case of a qualifying departing traveller making a paper declaration, by indicating to the Officer to whom the declaration is submitted where the goods being exported are.

 

(e) Once HMRC have been notified the goods must not be moved from the location where they have been made available for examination until HMRC have confirmed either that the goods have been examined or that they have determined not to examine the goods.

 

 

18. The following text has the force of law by virtue of Regulation 40(7) of The Customs (Export) (EU Exit) Regulations 2019   

An appropriate place for the examination of goods, for which an export declaration has been made is:

• A designated customs office, as listed in Appendices 16A to H and J to L of UK Trade Tariff, Volume 3 for CDS.

 

19. The following text has force of law by virtue of Regulation 47(2)(a) of The Customs (Exports) (EU Exit) Regulations 2019  

Time period for withdrawing an export declaration  

A declarant may send a notification to HMRC asking to withdraw an export declaration for goods, prior to the physical departure of those goods from the UK.

 

 

20. The following text has the force of law by virtue of Regulation 47(4)(a) of The Customs (Exports) (EU Exit) Regulations 2019  

 

Time period for amending an export declaration

A declarant may send a notification to HMRC asking to amend an export declaration up to three years after an event listed in regulation 47(3)(a) to (d).

 

 

21. The following paragraph has the force of law, by virtue of Regulation 49(1)(b) of the Customs (Export) (EU Exit) Regulations 2019 as it applies by virtue of, and with the modifications set out in, reg.13A of Customs (Special Procedures and Outward Processing) EU Exit) Regulations 2018  

 

When a declaration for an outward processing procedure is accepted, the release of goods to the Customs formalities for exporting goods subject to the outward processing procedure does not occur, until a person is authorised to use the outward processing procedure.

 

 

22. The following paragraph has the force of law, by virtue of Regulation 50(2) of The Customs (Exports) (EU Exit) Regulations 2019  

The goods specified for the purpose of regulation 50(2) are excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 (SI 2010/953).

 

 

23. Regulation 50(5) of the Customs (Export) (EU Exit) Regulations 2019

Declarations

The following text has force of law by virtue of Regulation 50 (5) of The Customs (Export) (EU Exit) Regulations 2019.

All goods to which regulation 54 of the Customs (Export) (EU Exit) Regulations applies are specified for this purpose apart from goods being exported under a duty suspension arrangement as defined by regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

 

24. The following paragraph has the force of law, by virtue of Regulation 51(4) of The Customs (Exports) (EU Exit) Regulations 2019  

Where goods are placed into the transit procedure notification of export is to be made at the place where the goods are entered into that procedure, unless the goods are excise goods within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 (SI 2010/953.

 

25. The following paragraph has the force of law, by virtue of Regulation 51(5) of The Customs (Exports) (EU Exit) Regulations 2019  

Notification of export must be made at:

• The office of exit as listed in appendices 16A, 16B and 16C of the CDS tariff CDS Appendices 16 dated 10 December 2018;
• At an Authorised Consignor location for which an approval has been granted under the Transit Regulations; or
• The office of departure, as listed in the UK Customs office list  dated 01 August 2018.

Where a paper declaration is made, notification must be made at one of the following locations:

Region	City/Town	Office
Central	Felixstowe	Felixstowe
Central	Birmingham	Birmingham Airport
Central	Castle Donington, Derby	East Midlands Airport
Central	Harwich	Harwich
Central	London	London City Airport
Central	Stanford-le-Hope, Essex	London Gateway Port
Central	Luton	Luton Airport
Central	Northolt	Northolt Airport
Central	Norwich	Norwich Airport
Central	Southend On Sea	Southend Airport
Central	Stansted	Stansted Airport
Central	Tilbury	Tilbury
North	Aberdeen	Aberdeen Airport
North	Belfast	Belfast EPU (Carne House- Belfast Docks)
North	Durham	Durham Tees Valley (Teeside Apt)
North	Edinburgh	Edinburgh Airport
North	Glasgow	Glasgow Airport
North	Holyhead	Holyhead
North	Hull	Hull
North	Immingham	Immingham
North	Liverpool	Liverpool, Seaforth S2 Berth
North	Manchester	Manchester Airport
North	Salford	National Clearance Hub
North	Newcastle	Newcastle Airport
North	Prestwick	Prestwick Airport
South	Farnborough	Farnborough Airport
South	Newhaven	Newhaven port
South	Newquay	Newquay airport
South	Bristol	Avonmouth 1
South	Barry, Nr. Cardiff	Barry Dock
South	Bournemouth	Bournemouth (Hurn) Airport
South	Brize Norton	Brize Norton
South	Brize Norton	Brize Norton
South	Llanishen, Cardiff	Cardiff
South	Barry, Nr. Cardiff	Cardiff International Airport
South	Dover	Dover (OTS) Freight Clearance
South	Exeter	Exeter Airport
South	Plymouth	Falmouth
South	Gatwick Airport	London Gatwick Airport Cargo Dist.
South	London Heathrow, Hounslow	London Heathrow Airport (Red channels)
South	Hounslow	London Heathrow Cargo (Custom House)
South	Newport	Newport
South	Pembroke	Pembroke Dock
South	Plymouth	Plymouth Docks
South	Plymouth	Plymouth Teignmouth
South	Poole	Poole Ferry Terminal
South	Portsmouth	Portsmouth port
South	Southampton	Southampton (Container Port in the docks)
South	Southampton	Southampton (Eastleigh) Airport
South	Swansea	Swansea
South	Bristol	UKBF, Bristol International Airport

 

 

26. The following paragraph has the force of law, by virtue of Regulation 51(6)(a), (b) & (c) of The Customs (Exports) (EU Exit) Regulations 2019   

The notification of export must be made at the time the goods arrive at the office of exit or are entered to the transit procedure.

Except where the declaration is made on paper by a qualifying traveller Notification must be made electronically by an arrival message received via CHIEF or CDS at:

In the case of a qualifying departing traveller making a paper declaration, notification of export of the goods must be made to the Officer to whom the declaration is submitted.

 

 

27. Regulation 54(5) of the Customs (Export) (EU Exit) Regulations 2019 

The following paragraph has force of law, by virtue of Regulation 54 (5) of the Customs (Export) (EU Exit) Regulations 2019, as amended by Paragraph (18) of Regulation 14(18) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019, which allows HMRC to specify information which can be substituted after the declaration is made without the consent of an HMRC officer.

The following information is specified:

• the RoRo location
• the Vehicle Registration Number
• the trailer number

 

28. The following paragraphs have force of law under Regulation 59B(6)(a) of The Customs (Export) (EU Exit) Regulations 2019   

An onward export notification must be made available to HMRC in the records of the Temporary Storage Facility from which the goods depart the UK and must contain the following information:

• Goods item number
• Signature/authentication
• Previous documents, including a Master Reference Number (MRN) for any entry summary declaration, temporary storage declaration
• Additional information
• Documents produced, certificates and authorisations, additional references
• Local Reference Number (LRN)
• Declarant Identification
• Representative identification number, where one has been appointed
• Representative status code, where one has been appointed
• Carrier Identification
• Office of Exit
• Location of goods
• Shipping marks and
• Container identification number

 

29. The following text has the force of law by virtue of Regulation 65(3) of The Customs (Exports) (EU Exit) Regulations 2019

Where requested to do so, a person in receipt of a notification issued by HMRC must provide, as directed, evidence to HMRC to establish:

• whether the goods are Union or non-Union goods
• the time of exit of the goods from the United Kingdom
• which, if any, of the following the goods are subject to
• the export procedure
• a re-export declaration
• an exit summary declaration, or
• a re-export notification
• the customs formalities that have been completed in respect of the goods immediately before the implementation period (IP) completion date and
• any other facts to enable HMRC to determine whether or not the EU customs legislation continues to have effect in relation to the goods on or after the IP completion date

The types of evidence that may be required include:

• information or documents to prove the declared origin of the goods
• copies of any customs declaration (including simplified declarations or declarations made by entry in the declarant’s records), re-export declaration, exit summary declaration or re-export notification made and accepted in respect of the goods
• copies of any supporting documentation supplied to HMRC when making any of the declarations or notifications for which copies have been requested
• a copy of the declaration for temporary storage made in respect of the goods
• a copy of any ATA carnet issued in respect of the goods
• a copy of any transit declaration made in respect of the goods
• a copy of any special procedure authorisation (other than transit) under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation
• copies of any other approval or authorisation under which the goods in question are being held together with any notification issued by HMRC amending or altering the authorisation or approval.

The above list is not exhaustive and applies only to the extent that the items are relevant to the goods and the procedures to which they have been put.

The evidence requested must be provided in electronic form to the address of the HMRC office which issued the notice.

Where an electronic version is not available or cannot be practicably produced, and with the permission of HMRC, the evidence may be provided in paper form.