Basic Export Procedures of UK HM Revenue and Customs

A small number of requirements constitute the obligatory protocol of export: a simplified declaration, local clearance, low value/non-statistical procedure (for quota compliance and taxation liability), and a complete declaration.Most of the information required by these procedures can be forwarded as data. Customs likes to keep statistical records of imports, as the data this represents factors into the national balance of payments significantly. Personal effects of low value goods on not of statistical interest, nor are they in most cases dutiable. For example, an ex-patria relocating to the United Kingdom is unlikely to be charged import duties on the importation of used household effects. Low value goods will not be taxed provided their value does not exceed a standard limitation.Export declarations are required for goods that are sent inside the European Union, but are not freely circulated inside European Union. For goods being sent outside the European Union, export declarations are necessary.

If all the details of a shipment are known at the time of export, the SAD (Single Administrative Document) can be used pre-entry. Pre-entry declarations are mandatory for all goods that are restricted or dutiable. Special procedures exist for several categories of goods for export: goods stored in bonded warehouses, controlled items such as firearms, items that are controlled under the European Union’s Common Agricultural Policy (CPAP), and goods that are being exported for repair, exhibition, or processing purposes, such as recycling or disposal.

In cases where the full details of a shipment cannot be provided at the time of export the SCP (Simple Clearance Procedure) is available. In this case, customs has to be notified before goods can be loaded onto the departing vessel. For export using an SCP at least one of the following documents is required: the second copy of the SAD (Single Administrative Document), a standard shipping note, a CMR consignment note (Convention relative au contrat de transport international de marchandises par route – for international journeys by road), a dangerous goods declaration, or an owner’s document. The exporter must have a CRN (Customs Registered Number) that has an ECI (Export Consignment Identifier)  written in the relevant space on whichever document is provided. Following exportation, the exporter has 14 days to match the SCP with the completed shipping documentation, i.e. the documentation required pre-entry. Local export clearance and late submission documentation is permitted under various schemes controlled by conditions and terms that the exporter must be aware prior to attempted shipping.