Guidance

UK Trade Tariff: exports

Updated 26 August 2022

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

1. The law

1.1 All goods exported from the UK to non-EU countries must be declared to customs

In the UK all export declarations must be made electronically to the National Export System (NES). Electronic declarations can be made by the exporter or their appointed representative to Customs Handling of Import and Export Freight (CHIEF). In some circumstances (for example a personal export) customs will enter export details to CHIEF on behalf of the exporter.

More about manual declarations..

The legal provisions governing export declarations are included in the EU regulations and National legislation below.

EU Regulations:

  • Regulation (EU) 952/2013 Union Customs Code (UCC) commission delegating and implementing regulations 2015/2446 and 2015/2447
  • Commission implementing regulation

National Law:

  • Customs and Excise Management Act (CEMA) 1979 as amended by SI 1991 no 2724 - Section 52-68 (exports) commissioners’ directions 2002
  • Statutory Instrument 2003 No. 467
  • Value Added Tax Act 1994 - Section 16.1

1.3 Export Control System (ECS) and safety and security

ECS controls indirect exports by exchanging electronic messages with other member states. UCC legislation requires pre-departure information which will be risk assessed in advance of the export movement. Pre-departure declarations can take the form of a customs declaration, a re-export declaration or an exit summary declaration.

1.4 Deadlines for the lodgement of pre-departure declarations

The delegated regulation gives minimum deadlines for lodging export declarations. Full details can be found in Article 244 of (EU) regulation 952/2013, in summary it states that the deadline is at least:

  • 24 hours before the goods are loaded for containerised cargo
  • 30 minutes before departure from an airport for air traffic
  • 1 hour before departure for road and inland waterways traffic
  • 2 hours before the goods leave EU territory for rail traffic

Some commercial carriers (particularly in the maritime industry), may need the information included in an export declaration before the statutory deadlines, so they can meet safety, security and commercial responsibilities.

Find more on the new requirements.

Transitional arrangements apply - exports which are not customs cleared before 1 May 2016 will be released under the UCC provisions.

1.5 Making an export declaration

Declarations may be made by any person who is able to present the goods in question, or to have them presented, with all the supporting documentation required. Where acceptance of a declaration imposes obligations on a specific person, the declaration must be made by that person or on their behalf. The declarant must be established in the EU. However, the conditions regarding establishment in the EU shall not apply to person who:

  • make a declaration for transit or for temporary admission
  • declare goods only on an occasional basis, provided that the customs authorities consider this to be justified

Any person may appoint a representative to perform the acts and formalities laid down by customs rules. Representation may be by:

  • a direct representative - acts in the name of, and on behalf of, another person
  • an indirect representative - acts in their own name but on behalf of another person

A representative must state that they are acting on behalf of the person represented and specify whether that representation is direct or indirect and be empowered to act as the representative. Failure to comply on any of these conditions will result in the person concerned being deemed to be acting in their own name on their own behalf.

Article 15 952/2013 (UCC) provides that without prejudice to the possible application of penal provisions, the lodging of a declaration by the declarant or their representative shall render them responsible under the provisions in force for:

  • the accuracy of the information given in the declaration
  • the authenticity of the documents attached
  • compliance with all the obligations relating to the entry of the goods in question under the procedure concerned

This means that although there is no pre-printed declaration on the form as to the accuracy of the information it contains, the submitter of the declaration is legally responsible for its accuracy.

1.6 Indirect exports

An indirect export means goods are declared for export in one EU member state and then leave the EU via another member state. The office where the goods are declared and presented for export is the customs office of export. The office where the goods leave the EU is the customs office of exit.

1.7 Direct exports

Direct exports are where the whole of an export operation takes place in the territory of a single member state. The customs office where the declaration is presented can be both an office of export and an Office of Exit.

1.8 Tariff data held on CHIEF

Every effort is made to ensure the accuracy of the Tariff data held on CHIEF and to incorporate changes and corrections as promptly as possible. However, in cases where the information on CHIEF is at variance with that contained in the appropriate EU legislation published in the ‘Official Journal of the European Communities’, the latter will represent the correct legal position.

2. Export declarations

2.1 Full export declarations

Full declarations are needed for most goods being exported outside the customs territory of the EU as defined in Article 4 of regulation (EU) 952/2013 (UCC).

They are also required for goods being sent to one of the following special territories of the EU:

  • the Aland Islands (Finland)
  • the Canary Islands
  • the Channel Islands
  • French Overseas Department of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion Mount Athos ⁄ also known as Agion Poros (Greece)

Common Agricultural Policy (CAP) goods exported to entitled destinations as provided for in Article 36 of Regulation 800/99 may also need a full export declaration. These include:

  • supplies within the EU for victualling on seagoing vessels or aircraft serving on international routes, including intra-EU routes
  • supplies to international organisations in the EU
  • supplies to armed forces stationed in the territory of a member state but not serving under its command

2.2 Simplified export procedures

Simplified export procedures change under the UCC. UCC implementation has removed Local Clearance Procedure (LCP) as a simplification.

The simplifications available are:

  • Simplified Declaration Procedure (SDP)
  • Entry in Declarants Records (EIDR)

Traders need to apply to be authorised to use these procedures.

Traders currently authorised for LCP who are unable to use EIDR for exports may be able to use a new national facility called Customs Supervised Exports (CSE).

2.3 Exit Summary Declaration (EXS)

The EXS is made up of safety and security data (laid down in annex B of delegated regulation 2015/2446) and is only needed where a full export declaration (including safety and security data) is not required (Article271 of 952/2013 UCC).

More about the provision of safety and security details.

The EXS should be presented to the office of exit, not the office of export.

The introduction to export declarations explains more about the data that has to be included in a declaration on a box by box basis. Each item is flagged at the beginning to show whether the data is required for full SDP supplementary declaration (SD) and/or EXS declarations.

3. The National Export System (NES) and the Export Control System (ECS)

3.1 NES

NES is the UK’s national export system. Under NES all export entries are processed electronically through the CHIEF system.

3.2 Master Reference Number

Under the UCC the Movement Reference Number is renamed as the Master Reference Number (MRN).

All export declarations are issued with an MRN. This is a key reference generated by CHIEF. The MRN is generated for both direct and indirect exports.

3.3 Office of export

Where the export goods that have been entered onto CHIEF are to leave the EU via another member state (an indirect export), a message is sent from the Office of Export to the member state of exit, informing them of the details of the goods that are on their way.

On exit from the member state the Office of Exit they will send an exit result response to the UK to say that the goods have left the EU. This response message is passed back to the trader through CHIEF to facilitate zero rating VAT claims. The outgoing message is triggered by the completion of box 29 (Office of Exit).

Transitional arrangements apply - datasets will be revised under the UCC IT implementation and will be implemented when the CHIEF upgrade CDS is completed.

3.4 Economic Operator Registration and Identification (EORI) registration number

All exporters and other parties involved in international trade need to quote their EORI number.

Find out more about the EORI scheme.

3.5 Declaration Unique Consignment Reference (DUCR)

It is very important that traders create their own UCR number in box 44 of their export declaration as this is recognised across the EU.

Find more on the structure of a DUCR and on printing the traders DUCR onto the Export Accompanying Document (EAD).

Transitional arrangements apply - datasets will be revised under the UCC IT implementation. Any changes to datasets will be implemented when the CHIEF upgrade CDS is completed. There may be changes to how the DUCR is set up.

3.6 Indirect exports - Export Accompanying Document (EAD)

Currently an EAD printed from CHIEF accompanies the export consignment to the Office of Exit at the EU border. The EAD shows the MRN number and barcode that can be scanned at the Office of Exit. This closes the indirect ECS movement and informs the Office of Export that the goods have left the EU.

Under the UCC the only requirement is for the MRN number to be provided at the Office of Exit.

Transitional arrangements apply - during the transition period traders may wish to take an EAD with the consignment to the Office of Exit. The EAD should not be printed from CHIEF until clearance has been granted (permission to progress).

When printing an EAD the DUCR number in box 44 should be printed into box 7 of the paper EAD.

3.7 Single transport contract (STC)

For goods travelling under a STC the exporter or declarant will need to notify customs and request special treatment by entering an AI (additional information) code (STC99) into box 44. Declarants should check with their carrier as to whether STC should be claimed.

STC can’t be used for excise goods (Article 323 of implementing regulation).

3.8 Office of exit - for indirect export traders

box 29 (office of exit) must be completed with the relevant office of exit code from the EU customs office list (available on the EUROPA website).

More on the completion of box 29.

4. Export procedures and types of declaration

All export declarations should be submitted electronically to the CHIEF system.

4.1 Full export declaration

The usual method of providing details of exports is by electronically completing a full export declaration into CHIEF.

There are rules around the data requirements for the full declaration.

Except in specific circumstances there’ll be no need to present pre-shipment supporting documents to customs.

CAP export refund goods must always be declared on a full export declaration.

4.2 Simplified Declaration Procedure (SDP)

This procedure allows authorised traders to submit a pre-shipment advice (PSA) containing fewer data elements than a full export declaration at the time of export but should include the safety and security data set out in Annex B of the delegated regulation.

Under SDP, the PSA must be followed within 14 days of receiving permission to progress (P2P) by a post- shipment supplementary declaration. All PSAs and supplementary declarations must be submitted electronically.

Find more on the data requirements by box for all types of declaration.

Except in specific circumstances, there will be no need to present pre-shipment supporting documents to customs, though they will need to be retained for audit purposes.

There are no circumstances when consignments exported under SDP can be declared on the same electronic (C88/ESS) as consignments for which a full declaration is required.

Transitional arrangements apply - under the UCC transition period, traders authorised for SDP can continue with their current authorisations until they are re-authorised by HM Revenue and Customs (HMRC). There will be revised datasets for simplified declarations which will be applied once the upgrade from CHIEF to CDS is completed.

4.3 Entry in Declarants Records (EIDR)

EIDR allows a trader to lodge their customs declaration in their own records. Applicants will need to fulfil certain Authorised Economic Operator (AEO) criteria, (Articles 39(a) (b) (d) of 952/2013).

For exports, EIDR can only be used where both:

  • the requirement for a pre-departure declaration is waived (Article 182 of UCC, Article 150 and 245 of Delegated Regulation), and
  • the export is a direct export

EIDR can’t be used for excise goods, unless Article 30 of directive 2008/118/EC is applicable.

Where an authorisation for EIDR is set up, a control plan has to be put in place in accordance with Article 182910 of 952/2013 UCC, providing for the supervision of the EIDR procedure. Obligations of the holder of the procedure are set out in Article 227 Implementing Regulation.

Transitional arrangements apply - under the UCC transition period traders authorised for LCP that currently comply with the EIDR provisions set out in article 150 of the delegated regulation, can continue to use their current LCP authorisation as an EIDR authorisation until they are re-authorised by HMRC.

There will also be revised datasets for simplified declarations which will be applied once the upgrade from CHIEF to CDS is completed. A C21 will still be required to remove the goods from the air port inventory system.

4.4 Exit Summary Declaration (EXS)

An electronic EXS into CHIEF is only required when goods departing the EU are not covered by an export declaration or re-export declaration containing safety and security data. They must be submitted to the customs office of exit.

Article 271 of 952/2013 UCC defines who can lodge the EXS.

Examples of when an EXS is required are:

  • where an empty container is being returned under a transport contract to the shipper
  • where goods have remained in temporary storage for more than 14 days
  • intra EU Export ⁄ where goods going to another EU member state are routed via a 3rd country

Transitional arrangements apply - datasets will be revised under the UCC IT implementation. Any changes to datasets will be implemented once the upgrade from CHIEF to CDS is completed.

4.5 Designated export place (DEP)

Currently a DEP allows authorised operators to consolidate and clear goods at approved premises considered to be a frontier location before their removal to the air port. The operators of the premises must use an electronic inventory system which meets customs requirements to submit all declarations (SDP and full pre-entry) electronically to customs.

DEPs can’t export excise goods, customs warehouse goods and LCP goods and they won’t be affected by UCC changes.

Except in specific circumstances there will be no need to present pre-shipment supporting documents to customs.

4.6 Goods excluded from SDP, CSE and DEP

Most goods are eligible for NES simplified procedures. Special arrangements have been made for the export of CAP goods that attract an export refund. Full information on the export of CAP goods is contained in Notice 800 CAP Exports.

Exclusions relate mainly to goods already under certain other customs procedures. These are:

  • goods controlled by customs under certain Simplified Procedures - those exported under a simplified authorisation for inward processing (IP), Temporary Admission (TA) or Outward Processing Relief (OPR)
  • ATA Carnets Goods - these are excluded as the ATA carnet replaces the export/re-export declaration - to clear inventory linked ports an electronic C21 may be used/CHIEF format IECR
  • goods moving via the UK under New Computerised Transit System (NCTS) - that’s those moving from a UK port of entry to port of export in the UK or moving under transit documents from another member state

A full list of these goods can be found in Notice 275.

4.7 Application to use UCC simplified procedures (SDP and EIDR)

Under the UCC, you’ll need to apply for simplifications on the UCC customs decision portal.

Transitional arrangements apply - until the customs decision system is implemented, a printed copy of applications for simplified procedures should be sent to the HMRC authorisations and returns team in Leeds.

Datasets will be revised under UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed.

Applications should be made using customs form C&E48 and sent to:

HMRC Authorisations and Returns Team
Peter Bennett House
Redvers Close
Leeds
LS16 6RQ

4.8 Other procedures

Export of personal effects that are in free circulation can be declared to CHIEF using CPC 10 00 096.

Free circulation low value (LV) goods that are exported in a single consignment and have a total value of less than £750 and a total net weight of less than 1000 kgs can be declared to CHIEF using CPC 10 00 097. This customs procedure code (CPC) must not be used if goods are dutiable or restricted.

For goods that were declared for temporary admission using the oral declaration procedure use the Temporary admission - inventory/document to support an oral customs declaration (C108) form. The declaration for re-export should be made by presenting to customs at the office of exit copy 2 of the form C108 / EU Commission model inventory document that was agreed and certified by customs when the goods were imported. For more information see Notice 3001.

For goods in free circulation on which statistics are not collected (free circulation non-stat goods are listed in Notice 275), can be declared to CHIEF using CPC 10 00 098.

Transitional arrangements apply - under UCC these CPCs will be amended to reflect additional data elements. The majority of CPC datasets will be revised under UCC IT implementation and those changes will be implemented once the upgrade from CHIEF to Customs Declaration Services (CDS) is completed. Changes to these CPCs may take place before then. HMRC will ensure the trade is informed of any changes to these datasets.

4.9 Disaster relief/humanitarian aid

The UK practices a recommendation of the World Customs Organisation (WCO) aimed at speeding up the release of relief consignments. The WCO recommendation provides for:

  • official certification of lists of the contents of relief consignments
  • the securing of goods under customs seals to aid the passage of goods through the territories of other WCO signatory countries and their eventual admission into the destination country

While these types of consignments are routinely expedited by customs, they must comply with all normal export procedures including pre-entry, export licensing or any other export restrictions and controls.

4.10 Special arrangements for goods and supplies to offshore installations

Special arrangements are available for goods delivered to Non UK Offshore installations. Goods from the UK or other UK installations are to be treated as exports. Offshore installations are deemed as equipment and devices installed in the high sea in order to search for and exploit mineral resources. Non-UK installations are deemed as installations of which the natural or legal person responsible for the commercial use is established in a non-UK country.

These arrangements cannot be used for goods exported that are either:

  • subject to export licensing (and equivalent certification)
  • subject to CAP control requirements
  • from registered, entered or licensed premises
  • subject to a claim for excise drawback

Where special arrangements apply, the electronic C88/ESS must be completed as a normal PSA, but with the specified commodity code (box 33) as follows:

  • 99312400 Goods from Chapters 1 to 24 of the Harmonised System
  • 99312700 Goods from Chapter 27 of the Harmonised System
  • 99319900 Goods Classified elsewhere

The information required is:

  • country code of installation
  • the quantity in net mass
  • the value

4.11 Simplifications for exports of industrial plant component parts

‘Industrial plant’ is defined in the statistical legislation as ‘a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationery units producing goods or providing services’. The essential character of the overall product is assigned to the most appropriate commodity within the CN.

‘Component part’ is defined as ‘a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN’.

Where the overall statistical value of the industrial plant is in excess of 3 million euros (approximately £2.5 million), exports of component parts may be classified as follows:

  • the first 4 digits shall be 9880
  • the fifth and sixth digits shall correspond to the CN chapter to which the goods of the component part belong
  • the seventh and eighth digits shall be 0

For quantity, only the net mass is required.

4.12 Arrangements for ships and aircraft stores and supplies

Special arrangements are in place for the simplified reporting of the supply of certain goods to non-EU owned vessels and aircraft that are visiting a UK port or airport. These arrangements are for stores and supplies:

  • for the consumption by passengers and crew or for the operation of the engines, machines or other equipment during the journey
  • delivered to a non-EU (and non-UK) owned ship or aircraft visiting a UK port or airport

Stores and supplies for the consumption by passengers and crew refers to goods ‘consumed’ by them, for example, food and drink. Stores and supplies for the operation of engines and machinery refer to goods such as oil and fuel.

These arrangements cannot be used for goods exported that are:

  • stores and supplies delivered to vessels and aircraft located in the territory of another country (ie outside the UK)
  • durable goods which remain on the vessel or aircraft (eg bed linen, TV sets for cabins)

For goods eligible to use these arrangements, an electronic export declaration is completed as normal. However, the following simplified codes should be used:

Country of destination:

The country code ‘QS’ should be used in box 17a.

Country code ‘QS’ cannot be used for deliveries to EU (but not UK) owned vessels or aircraft. These deliveries are reported on the Intrastat system using the code ‘QR’.

Commodity code:

  • 9930 2400 Goods from Chapters 1 to 24
  • 9930 2700 Goods from Chapter 27
  • 9930 9900 Goods classified elsewhere

The above commodity codes cannot be used for goods subject to CAP Export Refunds or deliveries from customs or excise warehouses. In such cases, the actual commodity code must be used.

Details of the name and nationality of the vessel or aircraft on which the stores or supplies are loaded or are ultimately destined must be declared in box 44. Packing lists to support the declaration as ships stores/supplies must also be made available on request by customs.

4.13 Postal exports

With the exception of goods held under one of the customs special procedures and other goods not in free circulation, most postal exports only require the international postal customs declarations. These are the green label (form CN22) for letter post and the white label (form CN23) for parcel post.

Notice 143 ‘A Guide to International Post Users’ gives information about those exports where an export declaration is required. Notice 3001 contains details about temporary admission, inward processing and outward processing relief.

The green or white labels should normally accompany each package, unless they are going to another member state (except for packages sent to the special territories).

Packages that contain goods not in free circulation within the EU must also be accompanied by a Yellow Label (form C1130) if they are being sent to another member state or to Turkey. You can obtain more information from The Royal Mail International Service Guide or The Parcelforce International, International User Guide, these should be available at any main Post Office.

You will need a certificate of posting on form C&E132 for goods subject to specific control. For example, goods being exported from a customs or excise warehouse.

You’ll also need a certificate of posting to support VAT zero rating. This can be in the form of:

  • a certificate of posting issued by the Post Office
  • a despatch pack
  • a form C&E132

4.14 Preference exports

The EU has a number of preferential trade agreements with certain individual countries or groups of countries. These enable goods manufactured in accordance with specified rules to be imported at a nil or lower rate of duty, these agreements are normally reciprocal.

Such goods may be exported under cover of a movement certificate EUR1 (or subject to a value limit, an invoice declaration), on which the exporter declares that the goods meet the conditions required for its issue. The preference document will entitle the goods to be imported at the preferential rate.

There’s more in Notice 827, Notice 828 and Notice 829(temporarily withdrawn).

Find more about preferential trade arrangements.

4.15 Registered Exporter (REX) introduction

From 1 January 2017 the EU is implementing REX.

REX is an EU sponsored registration system that authorises exporters in General System of Preference (GSP) beneficiary countries to issue a self-certificate (known as a statement on origin) for eligible goods to be imported under preference to the EU.

The statement on origin replaces the GSP form A and invoice declaration. REX traders will be issued with a number by HMRC, which they will include on their statements on origin made on their commercial documents such as a delivery note or packing list. These documents may be transmitted and stored electronically.

Importers should always be able to obtain the required statement and have it available for presentation if necessary, at the time of release of the goods to free circulation and should no longer have to provide security for the full rate of duty payable because the required proof of origin is not available at the time preference is claimed.

Proofs of origin must still be retained for 3 years from when the goods were released to free circulation.

The following UK traders will be able to apply for REX registration from 1 January 2017:

  • UK traders who export materials to GSP beneficiary countries that are used to manufacture products to be imported to the EU (known as bi-lateral cumulation) - as of 1 January 2018 EUR1’s will no longer be issued for bi-lateral cumulation with GSP beneficiary countries
  • UK established re-consignors of GSP goods to other member states, for the purpose of issuing replacement statements on origin

Customs representatives are not eligible for REX registration.

From 1 October 2017 the European Commission will make available via the internet a central database of exporters registered to export under the GSP. UK companies importing under the GSP will be able to consult it prior to importation, to confirm the registration number of their supplier.

REX will be phased in for all GSP beneficiary countries from 1 January 2017 to 31 July 2020. The Commission will publish details of those countries implementing REX.

Statement on Origin and completion footnotes in Annex 22-07 EU Regulation 2015/2447.

4.16 Exports from approved warehouses

Exports from warehouses approved for customs warehousing or excise warehousing must be declared using the appropriate customs procedure code (CPC) in box 37. As different CPCs can apply to each type of warehousing, it is essential to insert the correct CPC applicable to the consignment concerned.

If you need help you can call the Excise and Customs helpline.

Find more in:

4.17 Excise goods

Certain goods which are produced in the UK and liable to Excise Duty can be exported from registered or entered excise premises without payment of duty. The goods affected by these provisions are wine and made-wine, cider and perry, beer, tobacco products, hydrocarbon oil and methylated spirits. The goods to be exported must be pre-entered on a Single Administrative Document (SAD) or National Export System (NES) equivalent indicating the appropriate CPC in box 37. For tobacco products, a specification of goods must be attached to the pre-shipment declaration giving details of the packages.

Further details of the procedures can be obtained from the National Advice Service and in:

Exports subject to claims for Excise Duty drawback

Exports which are the subject of claims to drawback of excise duty must be pre-entered into CHIEF, except for oil companies approved for netting (section 12 of Notice 179) and exporters approved to schedule their hydrocarbon oil drawback claims (section 6 of Notice 172), the actual claim for excise duty drawback or repayment must be made by completing a separate claim form.

Details of the procedure for claiming excise duty drawback in Notice 207.

4.18 Exports from Free Zones (Isle of Man only)

Exports from Free zones are subject to the same procedures that apply to other exports.

4.19 Temporary exports and re-exports of temporary imports

Export declarations are required for goods:

  • re-exported following temporary importation under IP, Temporary Admission (TA) or any other duty and/or relief scheme
  • re-exported because they are not in accordance with contract (Rejected Imports)
  • temporarily exported, for example OPR

Find more about the completion of boxes on an export declaration.

Full details of these arrangements are contained in:

5. Manual procedures

All declarations are expected to be made electronically, if you don’t have access to CHIEF you should consider arranging for a third party to submit the declaration on your behalf. Sometimes it may be necessary to use the manual process. For example, someone taking commercial goods with them in their baggage to raise sales for a new company that does not yet have access to CHIEF.

Before any goods can be granted Permission to Progress (P2P) and leave the country they must be input to CHIEF. Manual processing is carried out by the National Clearance Hub at Salford.

Manual declarations will be processed according to the Department’s Charter Standards. However, they are likely to take longer to be processed than those submitted electronically to CHIEF by or on behalf of the exporter/declarant.

6. Unique Consignment Reference (UCR) numbers

The use of a UCR is mandatory for all NES declarations, it is the means by which you and customs can identify your goods to your records.

A DUCR is a reference of up to 35 characters (plus an optional numeric ‘Part’ identity) allocated by a trader to a consignment of goods and recorded on the relevant customs declaration(s). CHIEF will initially ensure that a DUCR is unique and once it is recorded on CHIEF a DUCR cannot be amended.

DUCRs must be included on all Full Export Declarations, C21 customs clearance requests, Exit Summary Declarations and on both PSAs and Supplementary Declarations submitted by traders authorised for simplified procedures.

For simplified procedures, the DUCR links the PSA to the Supplementary Declaration(s) and provides an audit trail in the authorised traders’ records. Linking PSAs to Supplementary Declarations is the only instance where a DUCR can exist more than once. If there’s more than one SD per PSA, the DUCR Part field is used to make the DUCR unique for each shipment under the PSA.

The standard format of DUCRs used in the NES is based on the recommended World Customs Organisation draft which is up to 35 characters in length in 4 parts:

  • first part - the year the UCR was allocated, for example ‘5’ if allocated in 2015
  • second part - the country where the UCR was allocated. Typically ‘GB’ for UK export declarations
  • third part - the identity of the (authorised) trader as known to customs. In the UK this will be the EORI, followed by a hyphen
  • fourth part - a unique (within a trader’s system) series of characters which a trader devises which provides an audit trail within their commercial accounting systems (this part is restricted to numbers between 0 to 9, upper case letters A to Z or a hyphen’-’)

An example of a declaration UCR based on the above is ‘2GB123456789012-ABC1234’. Any unused spaces should be left blank, unlike the ARC number, that is, you do not need to include zeros to make the length the full 35 characters.

There’s an additional field of 4 characters that may be used in conjunction with the DUCR. This field contains the Check Letter calculation automatically generated by CHIEF and which may be used to guard against mis-keying.

CHIEF doesn’t insist that a Check Letter is input, when a DUCR is used against a movement, but when one is input, it is checked and the DUCR rejected if found not to match that generated at the time of declaration input.

The remaining 3 characters in this field are for the optional input of a Part identity and which allows several export declarations to have the same core Declaration UCR. It is this, in combination with the (up to) 35 character UCR which must be unique.

An example of Part identity use would be a large consignment covered by a single DUCR but being exported on 3 vessels over a period of weeks or months. Ideally, the DUCR would use a common identifier in the trader’s records, but each movement of the goods would have a separate CHIEF declaration, using the same DUCR but designated as Part 001, 002 and 003.

DUCRs have been implemented on CHIEF so that WCO UCR standards are compatible with NES, allowing non-UK UCR to be quoted on NES declarations.

For traders authorised for simplified procedures the same Declaration UCR (DUCR) must be supplied on both the PSA and linked SD to supply an audit trail into the traders’ records.

Transitional arrangements apply - datasets for export declarations will be revised under UCC IT implementation. Any changes to datasets will be implemented once the upgrade from CHIEF to CDS is completed. This may mean that the configuration of the UCR, or the data field it is entered to may change.

6.1 Master Unique Consignment Reference (MUCR) consolidation

Whereas a declaration UCR directly relates to an individual CHIEF declaration, master UCRs are normally used to associate or link several declaration UCRs. For example, when a container holds a number of consignments from different exporters, each of whom has a DUCR.

Rather than quoting many individual DUCRs for each consignment or consolidators, the inventory systems can advise CHIEF that each of the Declaration UCRs in the container is associated with a single Master UCR. Master UCRs can be associated with other Master UCRs. Although a Master UCR can be associated with one or many Declaration UCRs a Declaration UCR can only belong to one Master UCR.

Association can be done:

  • at the time of declaration by advising the declaration UCR and master UCR on the declaration
  • by authorised traders (such as consolidators and inventory systems) on arrival (anticipated and/or actual) at a customs controlled location-by providing the Declaration UCR and Master UCR in the arrival message
  • by an explicit association transaction through which one can also -
    • dis-associate a UCR from a Master UCR
    • associate a Master UCR or Declaration UCR with a (higher level) Master UCR MUCRs have one of the formats listed below

For Air

Use ‘A’ followed by:

  • either 3 alpha characters
  • a maximum of 8 numbers
  • a maximum length of 13 characters overall

For courier traffic

Use ‘C’ followed by:

  • 3 alpha characters
  • at least 3 more alphanumeric

The courier MUCR must be at least 8 numbers long.

Other MUCR formats

  • GB/iii-s…s - GB = country, then followed by 3 characters identifying the inventory system and then at least another 5 alpha/numeric characters (minimum 12 characters in total)

  • GB/iiii-s…s - same as above yet with 4 character inventory reference (minimum 13 characters in total)

  • GB/TURN-s…s - GB, followed by the slash, then a valid EORI, hyphen and then at least one alpha or numeric character

Transitional arrangements apply - datasets for export declarations will be revised under the UCC IT implementation. Any changes to datasets will be implemented once the upgrade from CHIEF to CDS is completed. This may mean that the configuration of the MUCR, or the data field it is entered to may change.

6.2 Bulk Consignment Reference (Bulk UCR)

An export declaration usually covers a single consignment from one exporter however, for groupage consignments an agent/representative can submit one declaration for consignments for up to 99 different commodities on behalf of up to 99 separate consignors and consignees.

The bulk UCR is not supported as a reference by CHIEF, and does not need to be unique, however, the declarants must be able to use this bulk UCR to trace consignments back through their records.

Bulk declarations are not permitted for licensable goods, goods on which a CAP refund is being claimed or Inward Processing (IP) goods being re-exported.

If the consignor/exporter is the same for all items, box 2 of the declaration (Consignor/Exporter) must only be declared at the header level. If there is more than one consignor details of each consignee are to be supplied at item level.

Freight agents are not to be entered in box 2 unless they are the owners of the goods or have similar right of disposal over them at the time when the declaration is accepted.

If there is only one consignee, the consignee details in box 8 should be supplied at header level. If there is more than one consignee details of each consignee are to be supplied at item level.

There are separate arrangements for Fast Parcel Operators who have been granted approval for MoU status.

Further information is available from:

The Express Industry Team
13th Floor South
Government Buildings
Ty Glas
Llanishen
Cardiff
CF14 5FP

Email: ExpressIndustryTeamMOU{Cardiff}@hmce.gsi.gov.uk.

7. Other references

7.1 EORI

The use of a trader’s EORI number is mandatory for almost all export declarations. The EORI number consists of a 9 digit VAT registration number prefixed with GB (without spaces) plus a suffix of 3 zeros.

7.2 Private exporters

For all private exports where there is no commercial interest (personal goods) GBPR can be used in box 2 of the declaration. However, the conditions that apply are:

  • the full name and address of the GBPR individual must be entered into box 44 (miscellaneous text box)
  • for personal goods in free circulation CPC 10 00 096 can be entered into box 37
  • for goods subject to licensing or customs controls, the appropriate CPC should be entered in box 37 and the declarant’s EORI number used in box 2
  • for goods exported under a special procedure, the appropriate CPEI re-export CPC must be entered in box 37

CPEI re-export CPC must be entered in box 37.

CHIEF will not accept the entry unless these mandatory fields are completed as stated above. Export entries entered to GBPR cannot be used as official evidence for VAT zero rating purposes as they are deemed non-commercial exports.

8. Processing of export declarations

Export declarations must be positively cleared by customs before the goods are allowed to leave the UK. Clearance can only be obtained through the provision of a goods arrival message that formally enters the goods into customs control (legal acceptance).

Following the input of the goods arrival message, the message sender will receive a routing by CHIEF, either holding the goods for examination or documentary checks or giving the goods permission to progress (P2P).

Find data items required in an arrival message.

It is the message sender’s responsibility to disclose the route to the exporter, agent and/or loader, depending on where the declaration was first lodged and by whom.

The goods departure message is given when the goods leave the UK. This message provides exporters evidence of export for VAT zero-rating and other customs reliefs, by electronic means for both customs and the trade.

Find data items required in a departure message.

8.1 When are arrival/departure messages not required?

These are goods that leave the EU via the UK.

The UK acts as an office of export and office of exit for goods that leave the EU via the UK. Goods that are to be shipped directly to a third country must arrive and depart at the frontier air port.

For CSE processing the goods arrival message is triggered within CHIEF as this status will have been given at the inland premises for clearing the port inventory.

Goods that are to be shipped directly to a third country must re-arrive and depart at the frontier air port.

Indirect exports

These are goods that will exit the EU via another member state and are covered by an Export Accompanying Document (EAD), which provides evidence of exit from the EU.

Indirect exports must arrive at the frontier air port, that is the port of departure from the UK. This applies to the majority of UK exports.

For CSE these goods do not need to re-enter at the frontier. The exception is excise goods and CAP refund goods, which must always re-arrive at the frontier, for example the air port of departure.

8.2 Community system providers (CSP)

The majority of UK exports go through ports/airports and systems run by CSPs. CSPs operate cargo inventory control systems at most of the UK’s ports and airports, and at a number of inland locations. These systems can also control the movement of cargo within the port and between remote, inventory linked locations.

The customs export declaration and the cargo are linked by the inventory control system using the Unique Consignment Reference (UCR) number. The various messages produced by the CSP systems provide:

  • the necessary audit links for control
  • exception reports and cargo accounting mechanisms for air or sea port control purposes

The 2 important messages for customs control are the goods arrival message and the goods departure message.

At inventory linked locations these messages will be automatically sent to CHIEF by the CSP inventory control systems.

8.3 Non inventory linked environments (NILE)

Non inventory linked ports, docks and wharves (those not operating Inventory Control Systems) must also provide goods arrival and departure messages to CHIEF.

The goods arrival message should be sent by the person or company that has physical control of the goods from the time they reach the port. This is usually the responsibility of the ‘loader’.

Approved loaders are issued with CHIEF badges and roles allowing them to send arrival and departure messages to CHIEF via the web.

The goods departure message should be sent by the loader within 12 hours of the vessel departing the EU.

The goods arrival and departure messages will trigger responses from CHIEF, and these will be recorded as versions of the declaration and create an auditable record of events.

8.4 How arrival and departure messages are sent

These messages are submitted to CHIEF using:

  • CSPs
  • internet web forms
  • internet email using EDIFACT message attachments
  • XML ‘wrap around’ EDIFACT messages
  • customs CIE facilities

The choice of electronic transmission will depend on volume, required speed of response, balanced against costs and other business needs.

The CSP route has a high level of functionality and will allow the message sender to view and arrive/depart declarations ‘online’. Multiple declarations can be arrived and departed in on transmission and response times are immediate. This route is usually part of a much wider air or sea port management operation.

8.5 Manual arrival and departure messages

If you’re unable to provide electronic arrival and/or departure messages you may be permitted to provide a paper declaration C88/ESS and load list. This will contain all the relevant details (including the data elements incorporated within the goods arrival message) together with form C1601 and must be presented to customs to be input to CHIEF (within Charter Standards) before HMRC can give permission to progress. Details are to be faxed to the NCH.

For goods departure information must be supplied using form C1602 within 12 hours of the departure time of the exporting vessel/aircraft.

Paper documents will only be accepted by the NCH for input of arrival/departure messages.

8.6 Data items required in a goods arrival message

A goods arrival message can be either for an individual consignment declaration UCR (DUCR) or for a consolidation Master Unique Consignment Reference UCR (MUCR). The message may also advise of a consolidation associating the DUCR and MUCR.

The arrival message must contain:

  • custom entry reference (Entry Processing Unit - Entry Number - Date)
  • DUCR
  • MUCR if appropriate
  • goods location code - box 30
  • where appropriate, shed identify if one exists - box 30

Border Force anti-smuggling teams may also need to take action because the goods arrival message usually only provides fiscal clearance. Non inventory linked locations do not have an anti-smuggling net (as provided by CSPs at inventory linked ports) and even though CHIEF may give ‘permission to progress’ it may be that local anti-smuggling staff will want to intercept. These arrangements are agreed locally between the loader and customs management.

If this happens the anti-smuggling staff will need details of the:

  • port of origin
  • port of destination
  • country of destination

Transitional arrangements apply - datasets for export declarations will be revised under UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed. This may mean that the content of the arrival message may change.

8.7 Arrival of split loads/multiple deliveries

Frontiers declarations

The goods arrival message for frontier clearance establishes the date into customs control. The exception is CAP goods, where an export declaration has goods split over multiple containers/loads, a goods arrival message can be submitted for each part of the consignment.

CAP goods

The rules are different for the export of CAP goods, because the date of acceptance into customs control determines the refund rate and licence attribution. When an export declaration has CAP goods split over multiple containers/loads, it is a requirement that all of these goods must be available to customs’ satisfaction. This means they must all be onsite at the port/airport, before the goods arrival message is entered to CHIEF.

If the GAM is entered before all the CAP goods are available to custom’s satisfaction, the goods may be delayed for further checking. If all of the declared goods are not onsite before the arrival message is entered the declarant may be subject to civil penalty action by HMRC and administrative penalty action by the Rural Payments Agency (RPA).

Inland declarations (CSE)

Consignments under CSE may also be travelling in more than one container/load. It is a requirement that all of the goods must be available at the nominated inland location at the goods available ‘from’ time. For CSE cleared goods exiting the EU via another member state no further messaging is required in the UK.

However, CSE goods shipping direct to a third country, will require a second goods arrival message to be entered into CHIEF. With the exception of CAP goods, for goods split over multiple containers/ loads the same facility for multiple arrivals is available (see above).

CAP goods

For export declarations with CAP goods split over multiple containers/loads all of these goods must be available to custom’s satisfaction. This means they must all be onsite at the inland location at the ‘goods available from time’ (when the first goods arrival message will be entered to CHIEF) and afterwards all of these goods must be onsite at the port/airport before the second goods arrival message is entered to CHIEF. Non complaint CSE CAP traders will be subject to the same penalties as above.

8.8 Data items required in a goods departure message

The goods departure message can be either for an individual consignment UCR (DUCR) or for a consolidation UCR (MUCR). For a consolidation, CHIEF will record as departed declarations recorded on the system. Although messages may be received out of the logical sequence of (pre-lodge/arrival/departure), it will highlight to customs as possible non-compliance issues and restrict trader’s future use of their CHIEF badges.

If a consignment is transported on a number of separate vessels, then departure should be advised repeatedly with the different transport details.

The departure message must contain all of the following data:

  • DUCR
  • MUCR if appropriate
  • date of departure
  • place of loading - box 27
  • transport mode code - box 25
  • exporting vessel name - box 21
  • flag code - box 21

If all of this information is not supplied then the departure message will be ‘frustrated’ and the Status of Entry (SOE) code will default to status ‘D’ indicating that the goods have been removed inland. This may affect your VAT Zero rating.

Transitional arrangements apply - datasets for export declarations will be revised under the UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is complete. This may mean that the content of the arrival message may change.

8.9 Who can submit arrival and departure messages

The person/company giving the goods arrival and goods departure messages must be approved to do so. The ‘role’ that allows arrival and departure message transactions in CHIEF can only be given to an Approved Loader who has had their Loader procedures verified by HMRC. Without this ‘role’ you will not be able to input either message.

If you want to become an Approved Loader please contact the Export Presentation Approvals Team at exportpresentationapprovals@hmrc.gov.uk.

If arrival or departure messages are required for a roll on roll off location, please refer to the roll on roll off guidance as in most circumstances the ‘arrived declaration’ facilitation removes the requirement for an Approved Loader.

For more detailed information please see the CHIEF user guides and technical specifications.

8.10 What happens if an export declaration is not arrived

When data is entered to CHIEF for export but the DUCR is not arrived, customs will contact the declarant (the person placing the data onto CHIEF) using an automated print (P9) that explains that data needs to be actioned.

This P9 print is generated automatically 22 days after data has been input to CHIEF. The print is recognised by the declarant under its reference P9. This print confirms the export reference number and reminds the declarant that the data remains on CHIEF.

The P9 print also gives the legislation governing arrivals within NES (Statutory Instrument 2003 No 467) and the possible imposition of customs civil penalties (CCPs) should action not be taken.

It’s important that data queried under the P9 procedure is correctly processed as routine cancellation/deletion may prevent VAT zero rating, CAP refunds or gain export reliefs.

Declarants that fail to take action will see their entry data automatically deleted from CHIEF after a further 38 days.

8.11 What action should be taken to resolve P9 generated enquiries for non-arrived exports

Customs expects the declarant to fully investigate where:

  • the export is still to take place
  • the goods have physically been exported

The declarant should make sure that these details are then confirmed through to CHIEF.

Where the export has still to take place

Consideration should be given to extending the life of the data to avoid systems deletion. This can be done via CHIEF format AEXD.

Insert the Entry Processing Unit (EPU), entry number and date, or DUCR in the relevant fields and the reason for amendment in the plain text box ‘Receipt of P9’. PARA must be in the box in the bottom right hand corner of the screen, pressing the return key should bring the entry data as input onto the screen.

If there’s an expected date of export entered, which is earlier than the amendment, this date should be amended or removed. To achieve an extension in time this data should then be committed to CHIEF.

Where export has actually taken place

The declarant should confirm that no duplicate set of data has been transmitted. If it has a request for cancellation of the original data (that is under P9 query 0 should be made using CHIEF format XTCE).

If no duplicate entry has been input the process described above, to extend the life of the data, should be followed. The declarant should then contact customs at the place of export.

Where goods are not going to be exported

The declarant should make a request for cancellation of the original data (that is under P9 query) using CHIEF format XTCE.

Presentation to Border Force

In the event of goods being shipped without permission to progress, an application should be made to Border Force at the place of export. Border Force will consider the control aspect and the means by which the arrival message should have been generated, for example inventory, web loader or CIE by customs.

Application to process data that has generated a P9 report for goods that have been shipped without P2P must include:

  • details of the export DUCR
  • an export entry reference number, for example EPU-Entry Number-Date
  • a letter of explanation (reason for non-arrival to be established by the declarant not customs)
  • form C1603 detailing the export goods in question and references
  • a certified copy of Bill of Landing or Airway Bill

Additional papers may be called for at the discretion of the NCH where doubts exist over the actual export, ‘arrival’ will not be performed until the NCH are fully satisfied that the actual export took place.

If the NCH are satisfied that the goods have been shipped, an arrival message of the data/DUCR will be input to CHIEF by them.

Following ‘arrival’, the declarant or the exporter should retain evidence of export for future audits as under no circumstances should a departure message be input. All P9 arrivals will receive an ‘assumed departure’ message instead. These exports will require commercial documentation to support a claim for VAT zero rating or a duty relief.

Transitional arrangements apply - datasets for export declarations will be revised under UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed. Current treatment of retrospective export declarations may change under CDS.

8.12 Merchandise in baggage

Goods of a commercial or business nature which are exported as accompanied baggage are referred to as ‘merchandise in baggage’ (MIB). Passengers leaving the EU with MIB are advised to submit an export declaration well before their schedule departure.

In almost all cases declaration should be submitted electronically into NES by one of the authorised data transmission routes available. A copy of the pre-lodged declaration can then be presented with the goods to the export officer at the port/airport. The declaration must also be accompanied by any other documentation required for the goods, for example an export licence.

Where it has not been possible to input your export declaration to NES before arriving at the port/airport a completed paper C88/ESS must be presented to the export officer. Customs will key this onto CHIEF.

Paper declarations C88/ESS declarations are likely to take longer to clear than those submitted directly to CHIEF. This may impact on the time of release of any goods.

If in these circumstances you require a certificate of export for VAT purposes you must ensure that copy 3 or EAD is stamped by the export officer.

Read more in VAT Notice 703.

Read more about MIB in Notice 6.

9. Introduction to export declarations

9.1 Export Entry Completion Rules

There are various types of declaration used in respect of export cargo movements:

  • full export declaration
  • EXS
  • customs clearance request (form C21)
  • PSA
  • SD

Only traders authorised to use SDP can submit:

  • PSA
  • SD

All supplementary declarations need to be submitted electronically and processed by the due dates, quoting the DUCR of the PSA.

Transitional arrangement - datasets for export declarations will be revised under the UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed. The number of data elements required for the simplified dataset may change.

9.2 Availability

Find out about downtime and technical issues with CHIEF.

You should refer to trade software suppliers and CSPs for their availability dates.

In exceptional circumstances a paper C88/ESS export declaration may be submitted for input by customs at the NCH, processing will take longer than those entries submitted using one of the available electronic routes.

Paper declarations will end under UCC.

9.3 Methods of Submission

Export declarations can be submitted to HMRC (CHIEF):

  • online
  • via CSP
  • using EDIFACT via the email or XML (with the exception of CAP)
  • exceptionally on a paper export declaration or form C21, the data is input to CHIEF by customs staff and is referred to as CIE (customs input of entries), these will take longer than other routes into CHIEF

9.4 Completion of export declarations

The declaration rules that follow are specified against the C88/ESS box numbers identifying what must be entered on a paper declaration, the screen names for online input and the Electronic Data Interchange (EDI) data element names for submission as an EDIFACT message.

The user interface for online input is given in the CHIEF user guides. The EDI interface is defined in the CHIEF Trade Interface Specification for the EU Harmonised SAD.

9.5 Transactions

The CHIEF transactions relating to export declarations are:

  • IEFD insert export full declaration
  • IELP insert export CSE PSA
  • IESP insert export SDP PSA
  • IESD insert export SD
  • IEXS insert exit summary declaration
  • IECR insert export customs clearance request (form C21)
  • existing CHIEF transactions are used to amend (AEXD) and display (DEVD) export declarations

9.6 Pre-lodgement

It is a requirement that export declarations are pre-input in advance of shipment. This means that the arrival indicator will always be ‘No’ with subsequent declaration acceptance/arrival being activated by a company with a CHIEF loader role (arrival notification completed in box 1, second subdivision).

9.7 Trader identification EORI

All exporters and other parties involved in international trade need to quote their EORI number.

The EORI number is a combination of the country code of the issuing country and the identity reference allocated by that country. In the UK traders enter GB followed by the traders EORI.

To apply for EORI registration please email the EORI/TURN team in Cardiff turnwhmrc.gsi.gov.uk

In the UK the majority of EORI numbers will be based on a 2 digit country code, followed by 12 numeric characters usually comprising of a 9 digit UK VAT number followed by a 3 digit suffix (000) - for example, GB 123 4567 89 000. Traders who are members of a VAT group registration will have a 3 digit suffix which should be used for exports.

Notes

Some government departments/agencies have been issued with special registration numbers.

If a UK trader is not registered for VAT they can apply for an EORI number by emailing eori@hmrc.gsi.gov.uk.

Private individuals can use the GBPR indicator where there’s no commercial purpose involved, for example household effects.

Non-UK traders who have an identity issued by another EU country must enter those details.

If a trader has a UK allocated EORI, this must be declared even if the trader also has non UK identities.

For non EU traders declaring temporary admission goods for re-export who don’t require an EORI number, enter ‘00500’ in the ID field prefaced by the non EU country code of the exporter followed by their name and address.

Identities should be shown on paper declarations after ‘Number’.

Where GBPR is used the full name and address and contact details must be put in the relevant boxes.

9.8 Goods carried under a single transport contract (STC)

Goods moved under STC need to be indicated by a header additional information (AI) statement ‘STC99’ in box 44. Box 29 (office of exit) should not be completed for any STC movements, including those where goods are leaving via another member state. STC can’t be used for excise goods.

Datasets for export declarations will be revised under the UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed.

9.9 Export procedure followed by transit procedure

All goods for export must obtain customs clearance or ‘Permission to Progress’ (P2P) from CHIEF. Where goods must remain under customs control on one of the transit procedures, they must subsequently be declared to the NCTS transit system. CIP 18 (2015) explains the full procedures.

Free circulation goods in excise duty suspension

The Excise Movement and Control System (EMCS) is an EU-wide computer system that’s used to record duty suspended movements of excise goods taking place within the EU. Where goods are leaving the union the excise movement is entered into the export declaration.

EMCS system - an electronic Administrative Document (eAD) is completed on the EMCS. EMCS generates the Excise Administrative Reference Code (ARC) number.

Export (CHIEF) system - an export declaration is completed on the CHIEF system. Box 29 must be completed to identify the appropriate office of exit. The ARC number generated by the EMCS system must be placed in box 40, using Administrative Accompanying Document (AAD) in the previous document field.

The Additional Information (AI) code TRANS must be shown in box 44. Where fall-back procedures have been agreed, the fall-back accompanying document (FAD) number must be shown instead in the previous document field.

NCTS transit system - a T2 community transit declaration is completed on the NCTS. The MRN of the export declaration is to be included in box 40.

The goods are presented to both the office of export and the transit office of departure in the UK.

A release to both the export and the transit procedures must be obtained before moving the goods.

The goods and Transit Accompanying Document (TAD) must be presented at each office of transit.

The goods are presented together with the EAD at the office of exit and with the TAD being presented at the transit office of destination.

Duty suspended goods (including goods in excise suspension) being re-exported

Where goods are released for export and are placed under the external transit procedure, the customs office of exit becomes the customs office of departure for the transit operation. The T1 transit procedure provides security for the goods and should not be used in conjunction with the EMCS system.

Export (CHIEF) system - an export declaration is completed on CHIEF. Box 29 should be left blank. The AI code TRANS must be shown in box 44.

Transit (NCTS) System - a T1 community transit declaration is completed on the NCTS. The MRN of the export declaration is to be included in box 40.

The goods are presented to both the office of export and the transit office of departure in the UK.

A release to both the export and the transit procedures must be obtained before moving the goods.

The goods and TAD must be presented at each office of transit and at the office of destination.

9.10 Declaration Unique Consignment Reference (DUCR) and DUCR Part

Trader reference based DUCRs are required in the UK. Traders should enter their own declaration UCR numbers into box 44 of the export declaration as these are recognised across the EU.

When printing an Export Accompanying Document (EAD) the DUCR number in box 44 should be printed into box 7 of the paper EAD as this satisfies the ‘safety and security’ requirement for a unique trader reference to be provided.

UK trader generated DUCR

The format of the UKs DUCR conforms to a trader reference based UCR structure recommended by the World Customs Organisation (WCO).

The format of a UK trader generated DUCR is year/GB/EORI/ - /reference/, where:

  • year is the last digit of the year in which the DUCR was allocated, for example 3 if allocated in 2013 or 4 for 2014
  • EORI is the identity of the trader as known to customs - in the UK this was formerly the 12 character Trader’s Unique Reference Number (TURN) but prefixed by GB (CHIEF will accept EORI numbers issued in other member states)
  • a hyphen (-) and reference are a unique series of characters (up to a maximum of 19), which the trader whose EORI number is included in the DUCR devises and which provides an audit trail within their commercial records - this component of the DUCR is restricted to numbers, upper case letters and certain special characters viz. 0 to 9, A to Z, -, ( and ). Forward slashes (/) and colons (:) must not be used

An example of a DUCR based on the above is 9GB123456789012-ABC1234.

For export declarations, the EORI number and trader reference are to be incorporated into a UK trader generated DUCR as follows:

  1. If the consignor/exporter (as declared in box 2) is using simplified procedures (SDP or CSE), or there is no declarant/representative (for example, box 14 is not completed) then the exporters EORI number and reference is to be incorporated into the DUCR.
  2. If the exporter is not using simplified procedures but the declarant is, then the declarants EORI number and reference is to be incorporated into the DUCR.
  3. If neither the exporter nor the declarant is using simplified procedures but both have an EORI number then if the exporter has supplied both an EORI number and a reference then those details are to be incorporated into the DUCR. If the exporter has not supplied a reference then the declarants EORI number and reference is to be incorporated into the DUCR.
  4. If the declarant has an EORI number but the exporter is shown as GBPR, then the declarants EORI number and reference is to be incorporated into the DUCR.
  5. If the declarant is GBPR but the exporter has supplied an EORI number and a reference then the exporters EORI number and reference is to be incorporated into the DUCR.
  6. If the declarant is GBPR and the exporter has supplied an EORI number but not a reference leave this field blank. CHIEF will then automatically generate a DUCR.
  7. If both the exporter and the declarant are GBPR leave this field blank. CHIEF will then automatically generate a DUCR.

DUCR Part

Additionally in the UK, to allow 2 or more declarations to have the same core DUCR and provide a check letter, a further optional field (DUCR Part) of up to 4 characters has been made available. It is this, in combination with the (up to) 35 character UCR, which must be unique, but if the suffix is not used it can be ignored, there is no need to enter spaces or zeros.

The DUCR Part field can contain an optional up to 3 numeric part number followed by an optional check letter. So this field can be omitted, contain a part number, contain a part number and a check letter or just contain a check letter. If a check letter is supplied then the DUCR and any part number are checked and the DUCR Part rejected if found invalid.

CHIEF always provides the relevant check letter in any response(s) relating to the declaration.

An example of a DUCR Part suffix is 789A.

On paper declarations, the Declaration UCR is declared as a header level document in box 44 with the document code 9DCR, for example, 9DCR9GB123456789012-ABC1234. If a DUCR Part suffix is also supplied then the suffix is to be prefixed by part%.

An example of a DUCR with a part suffix is 9DCR9GB123456789012-ABC1234 part%789.

Simplified declaration considerations

CHIEF ensures that the DUCR Part is unique for the declaration. The only exception to this rule is where the same DUCR Part must be quoted on both the initial declaration and the related supplementary declaration. The initial and SD can have the same DUCR Part.

If there is more than one SD for a single initial declaration, then the same DUCR must be used for all the supplementary declarations with the part used so each SD is uniquely identified by a DUCR Part.

If there is more than one initial declaration for one SD then on the SD enter the DUCR for the first PSA/SD in this field and declare the DUCR Part for each of the other PSAs/SDs as a header level document in box 44 with the document code 9DCS.

Irrespective of how they are differentiated, the audit trail between the PSA and SD must be maintained in the trader’s records and through CHIEF submissions.

9.11 Additional information (AI) statement format

AI Format

If no additional information text is required declare the 5 character additional information code.

If text is required it must be followed by a hyphen and then the appropriate additional information code.

Where the text has separate components (for example, name, street, city) separate each component with a comma.

Document format

The format of a document declaration is [document code]-[status]-[reference] - P = [part]- Q= [ quantity]-[reason], where:

  • a document declaration starts with the appropriate 4 character document code followed by a hyphen and then the document details as required
  • declare the status in square brackets ([ ])
  • a part needs to be declared (for example, a licence line number) prefix it with P =
  • a quantity needs to be declared (for example, for a licence) prefix it with =
  • the status requires a reason, enclose the text in quotes (”)

9.12 Provision of safety and security details

EU legislation required pre-departure safety and security data provision to be made. The UK has incorporated these additional data items into the full declaration on CHIEF but where a full declaration is not required, an EXS should be used.

The current UK full declaration already includes most of the pre-departure information but HMRC has identified a number of additional pre-departure notification items which are required in certain circumstances. These are:

  • country of export (box 15a required at all times)
  • countries of routing (where known) (ROUTE-CNTRY) at header or item level as appropriate
  • the method of payment of the transport charges (TRPTCHGE-MOP)
  • for UN defined dangerous goods enter the appropriate UNDG code (UNDG-CODE)
  • customs office of exit (box 29 for indirect exports)
  • seal number
  • goods description - this must be entered in box 31 for IEXS transaction

10. Export completion rules: online and EDI controls

The term Export includes placing goods in victualling warehouses for CAP export refund purposes or into free zones.

10.1 Date and time the goods will be available for inspection at CSE premises

Declaration types Screen name EDI data element
Full, PSA and SD Goods avail from GDS-ARR-DTM-INLD

This information is only to be supplied by traders authorised for, and submitting electronic declarations under the CSE, to declare when it is intended that the goods will leave the approved CSE premises, as declared in box 30. The goods must not leave the CSE premises before the date and time agreed unless specific customs approval to leave has been given.

10.2 Date and time the goods will be leaving CSE premises

Declaration types Screen name EDI data element
Full, PSA and SD (Goods avail) GDS-DEP-DTM-INLD

This information is only to be supplied by traders authorised for, and submitting declarations under, the CSE. It is used to declare when it is intended that the goods will be leaving the approved CSE premises. The goods must not leave the premises before this date and time unless specific customs approval to do so has been given.

The date/time must be later than the date/time it was declared the goods will be available for inspection at CSE premises (see above).

10.3 Goods departure date

Declaration types Screen name EDI data element
SD Exp Date GDS-DEP-DT

Enter the date on which the goods left the UK.

For SDs submitted by traders authorised to use the special victuallers scheduling scheme, enter the last day of the month that goods were supplied under the scheme.

10.4 Tax point date and time

Declaration types Screen name EDI data element
SD Tax Point date (and) time ACPTNC-DTM

This is the date and time when CHIEF legally accepted (not the date and time of submission of the declaration) the associated PSA, as shown on the X2 print, see entry accepted field on the X2 or its customer response (CUSRES) equivalent (data element ACPTNC- DTM).

Under CSE this will be the same date and time that the goods were available for inspection at CSE premises (see above).

For Memorandum of Understanding (MoU) traders authorised for CSE or SDP the tax point will be the date and time the goods were formally entered into their records.

For traders authorised to use CAP victualling simplified procedures, the date and time to be entered is 23:59 hours on the last day of the month to which the claim refers.

10.5 Front end credibility (FEC) and report requirements processing codes

Declaration types Screen name EDI data element
C21 Full, EXS, SD and PSA Correct as input (displayed when the associated data is FEC challenged) Header: PROC-INST

Item: ITEM-PROC-INST

FEC is a mechanism on CHIEF that identifies incredible data is identified in response to the submission of a declaration. Traders submitting declarations online that fail the CHIEF credibility checks will see the failure reason on their screen. They then have the option to advise that the data is actually correct by entering ‘C’ on the screen or can amend the data and re-submit the declaration.

EDI traders can decide how they wish to handle any FEC challenges, including whether they want valid frontier declarations held on ‘Route F’ and what reports they wish to have by quoting various codes in the declaration submission message. The codes and circumstances under which these codes can be used and how they are reported back to the submitting trader are set out in DES 238, Section 9.1.

If you are connected to CHIEF via a CSP, some of these facilities are subject to the agreement of the CSP.

11. Export completion rules: SAD C88/ESS BOXES

11.1 Box 1: declaration

Declaration types Screen name EDI data element
C21, Full, SD and PSA Decln (1) DECLN-TYPE

This box has 3 subdivisions but only the first 2 are to be used. For the first subdivision enter the type of declaration as follows:

  • CO Export of goods in free circulation to a Special Territory of the EU
  • EX Dispatch of goods not in free circulation to another EU member state and all exports to non-EU member states, (except EFTA member states, see EU below) whether or not in free circulation
  • EU Export of goods to an European Free Trade Association (EFTA) member state

The term ‘EFTA’ refers not only to the EFTA countries but to the other non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

The second subdivision is used to indicate both the type of declaration and if the goods have arrived or not at the office of export.

For DTI declarations the code used must be consistent with the CHIEF transaction being used.

In general export declarations are pre-input, for example codes D, F and K. Some CPCs permit the use of certain arrived codes:

  • A - full declaration goods arrived (IEFD) (only allowed in certain circumstances)
  • C - SDP PSA goods arrived (IESP) (only allowed in certain circumstances)
  • D - full declaration goods not arrived (IEFD)
  • F - SDP and CSE PSA goods not arrived (IELP and IESP) (a full declaration is required for CAP goods use code D)
  • J - C21 goods arrived (IECR) (only allowed in certain circumstances)
  • K - C21 goods not arrived (IECR)
  • Y - SDP supplementary declaration (IESD)
  • Z - CSE supplementary declaration (IESD)

The third subdivision is to be left blank in the UK.

11.2 Box 2: consignor/exporter

Declaration types Screen name
C21, Full, EXS, SD and PSA Cnsgnor(2)

The consignors/exporters identity and, depending on the circumstances, their name and address is to be provided.

The consignor/exporter can be declared at the header level or for each item.

Notes

The exporter is the person on whose behalf the export declaration is made and who owns the goods or has a similar right of disposal over them at the time when the declaration is accepted.

Where ownership or right of disposal belongs to a person established outside of the EU, pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the EU (Commission Regulation 2454/93 Article 788(2)).

For example, the UK seller would be entered as exporter/consignor in respect of ex-works sales and the name and address of the overseas buyer entered as additional information into box 44 of the declaration (see AI codes under general statements). Unless they own or have a right of disposal over the goods, forwarders, agents and carriers such as airlines and shipping lines must not enter their details in this box.

For paper and C21 declarations only one consignor is to be declared. For all other declarations, if there is only one consignor then the consignor’s details are to be supplied at header level. However, if there is more than one consignor, then consignor details are to be supplied at item level (one consignor per item).

If the consignor/exporter is the same for all items then the consignor/exporter must only be declared at the header level and not at item level.

If the person lodging the declaration is not the consignor/exporter then the declarant (who must be a UK registered trader) should complete box 14.

The exporter should be EORI registered. There may be some circumstances where an EORI registration number will not be available. Where these codes are used full name, address and contact details must be provided.

Find more about the use of GBPR.

Identity

Screen name EDI data element
Id Header: CNSGR-TID

Item: I-CNSGR-TID

Enter the consignors/exporters identity. For specifically MoU approved fast parcel traders insert GB888888811005 when details of individual consignors do not have to be supplied.

Name and address

Screen name EDI data element
Name, Street, City, PstCde and Ctry Header: CNSGR-NAME, CNSGR-STREET, CNSGR-CITY, CNSGRPOSTCODE, CNSGR-CNTRY

Item: I-CNSGR-NAME, I-CNSGR-STREET, I-CNSGR-CITY, I- CNSGRPOSTCODE, I-CNSGRCNTRY

The full name and address is to be entered if either:

  • the country code in the identity is other than GB
  • the identity is GBPR
  • a CAP Export Refund is being claimed
  • it’s a paper declaration

11.3 Box 3: SAD (C88/ESS) form (paper declarations)

Declaration types Screen name EDI data element
Paper Full declaration None None

If continuation sheets are not used, it is only a single item declaration, this box can be left blank, otherwise enter the number of sheets being used (for example, if there are 2 continuation sheets, enter 1/3 on the SAD(C88/ESS), 2/3 on the first continuation sheet and 3/3 on the second continuation sheet). The first figure is to be entered in the first subdivision of the box and the second figure is to be entered in the second subdivision.

11.4 Box 5: Items

Declaration types Screen name EDI data element
Paper and online Full and EXS declarations, and online PSAs, SDs Items(5) None

This is required on paper declarations or when the declaration is input on-line via HCI.

Enter the total number of items declared on all the SAD (C88/ESS) and continuation sheets used for the consignment. The number of items must correspond to the number of description of goods boxes (box 31) completed.

Any description of goods boxes on SAD (C88/ESS) continuation sheets which are not used must be crossed through. The maximum number of items that is to be entered is 99. If there are more than 99 items then further declarations must be submitted for the balance of the items.

The maximum number of items that can be entered is 99.

11.5 Box 6: total packages

Declaration types
C21, Full, EXS. PSA and SD

For C21 declarations, completion of this field is optional. Enter the total number of packages making up the consignment covered by the declaration. When goods are exported in bulk, for example grain or oil enter 1.

11.6 Box 7: reference number

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS D/Ref (7) TDR-OWN-REF-ENT

This is for optional use by the declarant to record a commercial reference for their purposes.

This field is not supported by CHIEF as a key to the declaration and is in addition to the information declared in box 44 (Declaration Unique Consignment Reference (DUCR) and DUCR Part suffix).

11.7 Box 8: consignee

Declaration types Screen name
C21, Full, SD, PSA and EXS Cnsgnee(8)

Enter the consignees identity, if known, and their name and address. The consignee can be declared at the header level or for each item. If the consignee is the same for all items then the consignee must only be declared at the header level and not at item level.

You need to be aware that:

  • if the consignee is not known, enter the details of the firm or company responsible for taking delivery of the goods
  • for traders authorised under the fast parcel MoU, or if directed by CPC instructions, consignee details can be supplied by entering 00200 in each of the name, street, city and postcode fields and enter the country of ultimate destination of the goods in the country field
  • for paper and C21 declarations only one consignee is to be declared - for all other declarations, if there’s only one consignee then the consignee’s details are to be supplied at header level, but if there is more than one consignee then consignee details are to be supplied at item level #### Identity
Screen name EDI data elements
Id Header: CNSGE-TID

Item: I-CNSGE-TID

The trader identity should be supplied if known. The identity of a consignee is a combination of the country code of the issuing country, and the identity reference allocated by that country. The identity reference must take the following form:

  • agency code (an..3) as listed in UN/EDIFACT 3055
  • importers Identification code (an..13)

For example, JP1511234567890 for a Japanese importer (country code: JP) whose identification number with Japanese customs (Agency Code 151) is 1234567890.

Name and address

Screen name EDI data elements
Name, street, city, pstcde and ctry Header: CNSGE-NAME, CNSGE-STREET, CNSGE-CITY, CNSGEPOSTCODE, CNSGE-CNTRY

Item: I-CNSGE-NAME, I-CNSGE-STREET, I-CNSGE-CITY, I- CNSGEPOSTCODE, I-CNSGECNTRY

Enter the full name and address of the consignee, including the postcode. Where a country does not use a postcode or equivalent code, for example, US zip code, enter NA in this field.

11.8 Box 14: declarant/representative

Declaration types Screen name
C21, Full, SD, EXS and PSA Declrnt(14)

The declarants type of representation and, depending on the circumstances, their identity and name and address are to be provided. For an EXS, the declarant is the person lodging the declaration. The field is optional. If declarant is not supplied, then the person lodging the declaration must be the consignor declared at header level.

Type of representation

Screen name EDI data element
Rep DECLT-REP

Not required for EXS otherwise this field must be completed as follows:

  1. Trader completing own declaration, ie self representation.
  2. Direct representation (Article 5.2 Code 1st indent).
  3. Indirect representation (Article 5.2 Code 2nd indent).

On paper declarations the code must be shown in square brackets, [1] at the beginning of the number field.

Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.

Direct representation

Where an agent is acting as a ‘direct’ representative, in the name and on behalf of another person, the declarant and the agent must hold, and be able to produce on customs request, written authority of their powers to act as the declarants representative.

Failure to produce written authority will result in liability resting with the agent. Where an agent delegates the making of a declaration to a sub-agent and the sub-agent makes the declaration in a direct capacity, in the name and on behalf of the first agent, the sub- agent must hold (and be able to produce on request to customs) written authority of their power to act.

Failure to produce written authority will result in liability resting with the sub-agent.

Indirect representation

Where the declarant is acting as an indirect representative in their own name, but on behalf of another person, both parties accept joint liability for all information provided.

Where an agent delegates the making of a declaration to a sub-agent in an indirect capacity on behalf of the first agent, then the sub-agent also becomes the customs debtor.

If the type of representation has been entered as 1 then no further details need be supplied. In all other cases enter the declarants identity.

Identity

Screen name EDI data element
Id DECLT-TID

Enter the declarants identity.

Name and address

Screen name EDI data element
Name, Street, City, PstCde and Ctry DECLT-NAME, DECLT-STREET, DECLT-CITY, DECLT-POSTCODE, DECLTCNTRY

The full name and address of the declarant must also be entered if:

  • the declarants identity has been entered and the country code is other than GB
  • the identity is GBPR
  • it’s a paper declaration

11.9 Box 15(a): country of export

Declaration types Screen name EDI data element
Full, SD, PSA and EXS Disp ctry(15a) DISP-CNTRY (and under ECS, see notes below, ITEMDISP-CNTRY)

Enter the code for the country of export.

Notes

Where there are a number of items on a declaration but there is only one country of export, this must be declared at header level only. No reference to country of export should be made at item level.

Where there are a number of items on the declaration and there is more than one country of export, the country of export must be declared at individual item level only, not at the header level. The country of export must not be the same for all individual item level data.

The country of export used must be an EU member state.

Find the list of country codes.

11.10 Box 17(a): country of destination

Declaration types Screen name EDI data element
Full, SD, PSA and EXS Dest ctry(17a) DEST-CNTRY (and under ECS, see notes below, ITEMDEST-CNTRY)

Enter the code for the country of ultimate destination, which is also to be completed as part of the countries of routing requirement.

Notes

Where there are a number of items on a declaration but there is only one country of ultimate destination, this must be declared at header level only. No reference to ultimate destination country should be made at item level.

Where there are a number of items on the declaration and there is more than one ultimate country of destination, the ultimate country of destination must be declared at individual item level only, not at the header level. The ultimate country of destination must not be the same for all individual item level data.

For an EXS this is the country of final destination. It must be supplied except for Specific Circumstance Indicator B. Only one country can be declared at the header level.

11.11 Box 18: identity of the means of transport on departure

Declaration types Screen name EDI data element
Full Inlnd Trpt Id(18) TRPT-ID-INLD

Completion of this field is mandatory for all CAP export refund declarations except for declarations made for:

  • Special Export Refund (SER) beef placed into warehouse
  • goods under victualling warehouse procedures
  • simplified victualling

Enter the identity of the means of transport on which the goods are directly loaded at the time the export declaration is made.

If the goods are not being declared at the point of exit from the EU, they are being declared at the trader’s premises under the local clearance procedures or at an Inland Container Depot (ICD) or a warehouse, enter the identity of the means of transport on which the goods are loaded for dispatch to the frontier.

If exact details are not available when the declaration is lodged, unknown may be entered, but details must be entered later. This can be done prior to re-arrival at the frontier using standard amendment procedures or use of the C81/ C1221 procedure as appropriate if the goods have already finally departed from the EU.

Depending on the means of transport concerned, enter:

  • for sea and inland waterway transport, the name of the vessel
  • for air transport, the number and date of the flight - where there is no flight number, enter the aircrafts registration number
  • for road transport, the vehicle registration number - if a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer
  • for rail transport, the wagon number

11.12 Box 21: identity and nationality of the active means of transport crossing the border

This box has 2 fields - transport identity and transport nationality.

On paper declarations, enter the transport identity followed, if required, by the transport nationality.

Field 1 (expected) transport identity

Declaration types Screen name EDI data element
Full Trpt (21): Id TRPT-ID

Completion of this field is mandatory for all CAP export refund declarations except for declarations made for either:

  • SER beef placed into warehouse
  • goods under victualling warehouse procedures
  • simplified victualling

If exact details are not available when the declaration is lodged, unknown may be entered, but details must be entered later. This can be done prior to re-arrival at the frontier using standard amendment procedures or use of the C81/C1221 procedure as appropriate if the goods have already finally departed from the EU.

Notes

Examples of the information to be provided are:

  • for goods leaving the EU by ship enter the name of the ship
  • for goods leaving the EU by air enter the number and date of the flight - where there is no flight number, enter the aircrafts registration number
  • for goods leaving the EU 1-15 by road vehicle enter the vehicle registration number
  • for goods leaving the EU by rail wagon enter the identifying number of the rail wagon

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a seagoing vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

If the details have not been released because of security concerns, enter only the name of the air or shipping line.

If the details are not known enter ‘Unknown’.

Field 2 (expected) transport nationality

Declaration types Screen name EDI data element
PSA, Full, SD Trpt Id/Nat(21)second field TRPT-CNTRY

Do not complete this field if box 25 has been completed with 2, 5 or 7.

Enter the nationality (country) code of the expected or intended active means of transport.

For ships registered in colonies and dependencies of a country enter the nationality of the country.

For ships registered in the UK dependent territories enter the nationality of that territory.

11.13 Box 22: invoice currency

First sub-division only. Enter the currency of invoice. This information is only required for declarations above a value threshold of over £100,000 (excluding bulk low value declarations). There is no requirement for the actual invoice value, or to change the currency in which the statistical value (box 46) is declared.

11.14 Box 25: mode of transport at the border

Declaration types Screen name EDI data element
Full, SD and PSA Trpt Mode(25) TRPT-MODE-CODE

This field is mandatory for all supplementary declarations. For all other declarations where the goods are declared inland this field may be left blank. Where the goods are declared at ports or airports this information will usually be supplied by the port/airport and so can be left blank, but if not being supplied by the port/airport the field should be completed.

From the list below, enter the relevant code for the mode of transport corresponding to the active means of transport, which will be used or was used to exit the external border of the EU:

  • sea transport - 1
  • rail transport - 2
  • road transport - 3
  • air transport - 4
  • postal consignment - 5 (should only be used for goods handled by the authorised postal operator which is governed by the Universal Postal Union, ie Royal Mail Group - the ‘actual’ mode of transport should be used for all other goods)
  • roll on roll off (RoRo) - 6 (The Channel Tunnel Terminal (Eurotunnel) should be declared using code ‘6’: RoRo)
  • fixed transport installations - 7
  • inland waterway transport - 8
  • own propulsion - 9

11.15 Box 26: mode of transport inland

Declaration types Screen name EDI data element
Full and SDE Inlnd Trpt Mode(26) TRPT-MODE-INLD

This box only needs to be completed when an export declaration is submitted inland, for example at an ICD or warehouse or traders premises, ie not when a declaration is first submitted at a UK frontier location such as a port or airport.

From the list at box 25 above enter the relevant code for the inland mode of transport which is expected to be or was used.

11.16 Box 29: office of exit

Declaration types Screen name EDI data element
Full, PSA, EXS Exit Office(29) EXIT-OFFICE

The office of exit should be completed for indirect exports (meaning those exiting via another member state).

The office of exit codes to be entered are from the EUs customs office list.

The codes are in the format of the prefix for the member state followed by a 6 character reference, for example NL566396 is the code for Rotterdam Maasvlakte whilst IEDUB400 is for Dublin Airport.

The office of exit should not be completed for:

  • direct exports
  • exports which move under a transit procedure - see below for details
  • exports that are travelling under a STC - see below for details

Single Transport Contract (STC)

Where goods are leaving via another member state, but a claim is being made for export under a single transport contract, box 29 should not be completed. The claim to single transport contract should be indicated by a header AI statement STC99 in box 44.

Export procedure followed by transit procedure

All goods for export must first obtain customs clearance or permission to progress (P2P) from CHIEF. Where it is required that the goods must remain under customs control on one of the transit procedures they must subsequently be declared to NCTS.

11.17 Box 30: location of goods

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS Locn goods(30) GDS-LOCN-CODE

Completion of this field with the Goods Location Code is mandatory for:

  • CSE PSAs
  • full declarations at an CSE traders premises (as required for a CAP refund claim)
  • all C21s
  • all supplementary declarations
  • all Exit Summary Declarations (ESDs) - the intended location of the goods must be declared on the EXS (it must be a location from which goods can exit from the UK (not trader’s premises)) and the goods can arrive and exit from another location
  • all goods being re-exported from a customs warehouse, where CPC 31 71 000 is used and then box 49 has to be entered, the CHIEF system will not accept the entry unless a location code is entered

On other pre-lodged full and SDP PSAs this box should be left blank as the details will be derived from the arrival message sent by the port/airport.

The goods location code has 3 parts, but do not enter any separator or space between the parts.

Part Comments
Part 1 - country code In all cases enter GB.
Part 2 - location code Under CSE enter the relevant goods location code as advised by customs during the original CSE authorisation process. This code must be recorded on CHIEF (see also UK Trade Tariff: NES local clearance freight locations and UK Trade Tariff: EPU sites) as being inland. In all other cases from the list in UK Trade Tariff: freight location codes enter the relevant code for where the goods are available for examination, for Free Zones see UK Trade Tariff: inland clearance depots and free zone codes).
Part 3 - shed/local identity code On CSE PSAs, if only one set of premises are approved, this field is to be left blank. If more than one set of premises exists, a numeric value for each location will already have been agreed with local customs. Enter the number for the relevant location of the goods.

On all other declarations, this part does not need to be completed unless the goods are at a location where computerised inventory systems are based on the use of transit shed identity codes, in which case enter the appropriate code.

11.18 Box 31: packages and description of goods

For each item on the declaration a description of goods, package marks, number and kind, and any container numbers are to be entered as set out below.

Any description of goods boxes on paper SAD (C88/ESS) continuation sheets, which are not used, must be crossed through.

Package details are not required for specific circumstance indicator A or B. For special circumstances codes, some traders are authorised to submit reduced data sets.

SPCIA (for postal and express consignments) and SPC1B (for ship and aircraft supplies). Otherwise, packages are declared as for export declarations.

Description of goods

Declaration types Screen name EDI data element
C21, Full, PSA and EXS Goods Description (31) GDS-DESC

This field must be completed.

The goods described in this box must all be subject to the same Binding Tariff Information Reference Number if held for the goods commodity code.

Enter a description of the goods sufficient to identify them. If the goods described here do not comprise the whole contents of a package, enter part case or part container as appropriate. The description of the goods must be the normal trade description expressed in sufficiently precise terms to enable immediate and unambiguous identification and classification. This does not mean copying out the full description as set out in the tariff.

For example, magnesium potassium sulphate (heading 31.04 commodity code 310490000) should be described in those terms and not as other mineral or chemical fertilisers, potassic.

For PSAs, for other than excise goods, if box 33 is completed then an unambiguous description is still needed where the heading is a general catch-all heading. For PSAs and full declarations for excise goods a full description of the goods including the volume, brand name, container sizes and strength etc must always be provided, for example 1000 c/s Old St Andrews golf ball whisky miniatures 12x5cl at 40%, rotn 232/02.

For Exit Summary Declarations, a full and unambiguous goods description must be supplied if a commodity code is not declared.

For goods re-exported from a customs warehouse or exported from an excise warehouse, the relevant stock numbers must be entered. When the goods are exported from an excise warehouse, which has customs approval to load goods into export container(s), the seal number(s) used to secure the container must be entered in box D (see under box 54 below).

For exports of artificially heated heavy oil, enter both the:

  • quantity of bulk litres
  • temperature and density at the time of measurement

The corresponding quantity in standard litres (see Notice 179) must be entered in box 41.

Package marks, number and kind

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS Package (31), Marks, Number, Kind PKG-MARKS, PKG-COUNT and PKG-KIND for the EXS, package details are not required for specific circumstance indicator A or B

Otherwise packages are declared as for export declarations, identify the packaging that holds the packaging that immediately surrounds the goods, the number of individual items packaged, in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged.

For example:

  • for beer the packaging might be the crate or carton and not the bottle in which the beer is contained or if the goods are contained immediately within cartons contained on a pallet (eg books), the pallet instead should be declared
  • for a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging

There is only a need to supply the marks and numbers, quantity and container numbers. In effect, in this example, the container number(s) will be the marks need only be entered as container details but with reference to this entered in the marks (for example package kind, CNsee Container Id details entered).

However, where the goods are subject to different duty or VAT rates, for example mixtures of red and white wine or children and adults clothing, the lowest divisible level of packaging must be declared in order to aid identification. So, bottles, wrapping or other packaging will be more appropriate in these examples.

For each kind of package, enter:

  1. Any marks and numbers on the packages. Taking into account the packaging examples given above, where there is one common identifying number for all of the packaging then only this number need be entered. If there is insufficient space to record all the information, create another set of package details with the same kind of packages code. On paper declarations precede the marks and numbers by PM%, for example PM%ABC123.
  2. The quantity of packages, or for unpackaged goods (see UK Trade Tariff: kind of packages codes) the number of pieces. On paper declarations precede the quantity by PN% eg PN%99.
  3. A kind of package code. On paper declarations precede the package code by PC% eg PC%AE. On paper declarations if for an item there is more than one set of package marks/number/kind, separate each set of details by a colon.

Containers

Declaration types Screen name EDI data element
C21, Full, EXS, SD and PSA Contnr Id(31) CNTR-NO

Complete this field if the goods:

  • will be in a container at the point of leaving the EU, enter the container number(s)
  • are containerised but the container number(s) are not yet known then enter ‘number(s) unknown’
  • are not containerised or it is not known whether they are containerised then leave this field blank

To avoid duplication, the container number need only be declared against the first item of a declaration. Where further items on the same declaration are packed into different containers, box 31 will need to show the correct container number at item level.

On paper declarations precede the (list of) container numbers by CN% or, for part containers, by Part Container%, and separate each container number by a comma, for example Part Container%ABCD12345, BCDE234567, WXYZ98765.

Notes

The term container covers:

  • large, re-usable containers, for example, ISO types designed to be transported by road, rail, sea, or air
  • smaller re-usable types of containers of an internal volume of a cubic metre or more designed to be transported by road, rail, sea or air and capable of specialized handling without unloading
  • specialized re-usable containers designed to be used for particular goods and transported by road, rail, sea or air
  • goods are to be regarded as containerised even when a container is mounted on a road vehicle or rail wagon

For goods subject to a CAP export refund claim (and in other cases if appropriate), if the container number is not known at the time of submitting the declaration.

For example, because this will only become evident when the goods are loaded, enter the container details on the travelling accompanying document (EAD), that if requested will be produced to customs at the place of exit from the EU.

11.19 Box 32: item number

Declaration types
Paper Full declarations and EXS

Enter (in sequential number order, up to the total declared in box 5) the item number.

11.20 Box 33: commodity code

Declaration types Screen name EDI data element
Full, SD, PSA and EXS Comm code(33) BASE-CMDTY-CODE, EC-SUPPLEMENT, ECSUPPLEMENT-2

In most cases, completion of the commodity code is mandatory at export. Where a simplified procedure is used, you may be approved not to supply this data if an adequate goods description is declared. However, it is strongly recommended that the commodity code is always completed as for indirect exports, as this is required if a message is to be passed to another member state.

The inclusion of the code will facilitate a quick release of the goods at the office of exit.

Enter the appropriate commodity code from the UK Trade Tariff applicable to the goods described in box 31. The first 8 digits are to be entered in the first subdivision. The other subdivisions are to be left blank unless the UK Trade Tariff indicates that additional 4-digit code(s) applies, in which case the code(s) must be entered.

When using an EXS, the first 4 characters of the commodity code must be declared if a goods description is not supplied.

For CAP export refund nomenclature purposes the first set of 4 digits is to be used.

Notes

Any Binding Tariff Information Reference Number held for the goods described is to be entered in box 44 against document code C626.

For DTI declarations if you wish to delete an item after the declaration has been accepted by CHIEF enter DEL in this field.

There is no need to delete or amend any of the other fields for the item.

11.21 Box 34(a): country origin code

Declaration types Screen name EDI data element
Full and SD Orig ctry(34a) ITEM-ORIG-CNTRY

Completion of this box is mandatory if a CAP export refund is being claimed. In all other cases it may be left blank.

Enter the original country of origin of the goods. In determining the country of origin, the rules laid down in Article 24 of Council Regulation 2913/92/EEC should be followed.

Article 24 is reproduced below. In cases of doubt, please contact the Rural Payments Agency direct.

Article 24

Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.

11.22 Box 35: gross mass

Declaration types Screen name EDI data element
Full, PSA, C21,SD, and EXS Gross mass(35) ITEM-GROSS-MASS

Only to be completed if goods are being re-exported from a customs warehouse.

Enter, where necessary, up to three decimal places, the gross mass in kilograms as given in commercial documents for the goods declared in box 31. The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.

11.23 Box 37: procedure

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS CPC(37) CPC

Enter the appropriate (7 digit) customs procedure code (CPC), using the relevant CPC description to assist completion of the declaration.

On paper declarations, enter the first 4 digits in the first subdivision and the last 3 digits in the second subdivision.

Notes

Each CPC is allocated a series number. Only CPCs in the same series are allowed on the same declaration.

All the items on a declaration for removal from warehouse must be subject to the same CPC and from the same warehouse. A separate declaration is required for goods subject to different warehousing CPCs or from different warehouses. The CPC notes explain these restrictions in more detail.

Entry of a CPC in this box constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly.

11.24 Box 38: net mass

Declaration types Screen name EDI data element
Full, SD and PSA Net mass(38) ITEM-NET-MASS

Enter, up to 3 decimal places, the net mass in kilograms of the goods described in box 31. The net mass is the weight of the goods themselves without any packaging.

11.25 Box 40: summary declaration/previous document

Declaration types Screen name EDI data element
C21, Full, SD and PSA Summary decln/Prev doc (40) PREV-DOC-CLASS, PREV-DOC-TYPE, PREV- DOCREF

This box must always be completed to identity a previous declaration or previous document(s).

A previous declaration, or document, is identified by class, type and reference.

On paper declarations the details are separated with a dash in the format (class-type-reference (eg Z-380-12345).

Class

The codes for the possible classes of document are:

  • document class code
  • summary declaration X
  • initial declaration of goods under simplified procedures Y
  • previous document Z

Type

Find a list of document codes that may be input against each document class.

Reference

Enter the reference (for example, identity number) of the declaration or document.

For a SD (box 1(2) % Y or Z) the reference must identify the PSA in the format - ‘date of entry-EPU no-entry no’, where:

  • ‘date of entry’ is in the format yymmdd (year, month, day) of entry in records
  • EPU no’ and ‘entry no’ are from the PSA, and the components are separated by a hyphen (-)

Examples

Y-CLE-20070701-120-A12345E for declaring initial declaration details on a supplementary declaration.

Z-380-12345 for a straightforward export of goods, ie Class Z, Type 380 (for an invoice) followed by the invoice number.

11.26 Box 41: supplementary units

Declaration types Screen name EDI data element
Full, SD and PSA Supp Units(41) ITEM-SUPP-UNITS

Where, in the UK Trade Tariff more than one unit of quantity is shown in column 4 against the commodity code for the item, enter the quantity in terms of the unit numbered 2 in that column up to 3 decimal places if needed.

11.27 Box 44: additional information/documents produced/ certificates and authorisations

Declaration types Screen name
C21, Full, SD, PSA and EXS ADDITIONAL INFORMATION (44)

Box 44 data is entered at header level and/or item level, where:

  • header level data applies to the whole declaration
  • item level data applies only to the specific item

There are 2 types of header and item level box 44 data AI and documents.

The term documents includes certificates and authorisations.

Find a list of all the AI codes.

Find a list of all the document codes.

Some AI and document details are entered in specific EDI data elements or screen fields. In this case the AI and document codes are shown on the screen as part of the backdrop.

All other AI statements and document details are entered in the relevant generic structure.

Box 44: header level data header level AI statements

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS AI Statement, Code HDR-AI-STMT-TXT, HDR-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below.

The AI code is not entered electronically, but is given for use on paper declarations. Other header level AI statements are entered in the generic structure.

Find a description of the completion of header level AI statements required for CAP refund purposes.

Transport charges method of payment

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS   EDI data element: TRPT-CHGE-MOP

The transport charges method of payment is to be provided where available. It is declared at the header level if it is the same for all items otherwise at the item level.

The codes used are:

  • A - payment in cash
  • B - payment by credit card
  • C - payment by cheque
  • D - other (eg direct debit to cash account)
  • H - electronic credit transfer
  • Y - account holder with carrier
  • Z - not pre-paid

Country (IES) of routing codes

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS   EDI data element:

Identify, in a chronological order, the countries through which goods are routed between the country of original departure and final destination. Please don’t include country of export or country of destination in this list as these should be input into box 15a and box17a respectively.

The countries of routing should be provided to the extent known.

Declaration currency

Declaration types Screen name EDI data element
C21, Full, SD and PSA Declaration Currency DECLN-CRRN AI code: DCURR

This is only to be entered if the UK joins the euro, otherwise do not enter this information.

Registered consignor

Declaration types Screen name EDI data element AI code
Full, SD and PSA Regd Consignor RCNSGR-EORI number RCONR

Where a foreign company (for example, one not registered in the UK) takes ownership of goods before export, although the foreign company will be responsible for the export (including obtaining customs clearance of the goods) it is the UK company who has to provide evidence of export to justify zero rating the supply for VAT purposes.

In these situations, to help the UK trader in obtaining this evidence of export, enter the UK traders EORI number (without any GB prefix) in this field.

Premises

Declaration types Screen name EDI data element AI code
C21, Full, SD and PSA Premise, Name, Street, City, PstCde, Ctry PREM-NAME, PREM-STREET, PREM-CITY, PREMPOSTCODE, PREM-CNTRY PREMS

If the premises code in box 49 (PREM-ID) is that of a UK allocated warehouse or Free Zone, don’t complete a PREMS AI Statement.

Insert the full name and address of the premises when:

  • box 49 (PREM-ID) does not identify a UK allocated warehouse or Free Zone
  • otherwise directed by customs

Box 49 (PREM-ID) is not applicable to C21.

Supervising office

Declaration types Screen name EDI data element AI code
C21, Full, SD and PSA Sup Off, Name, Street, City, PstCde, Ctry SPOFF-NAME, SPOFF-STREET, SPOFF-CITY, SPOFF-POSTCODE, SPOFFCNTRY SPOFF

Notes

If a premises (see above) name and address has been provided then the name and address of the customs office (or other office, as directed by customs) responsible for supervising the goods at those premises is also to be provided.

SPOFF data should only be completed on a C21 when directed by customs.

Header level Documents

Declaration types Screen name
C21, Full, SD and PSA Code, St, Document Reference, Part, Quantity,

Reason

EDI data elements
HDR-DOC-CODE, HDR-DOC-STATUS, HDR- DOCREF, HDR-DOC-PART, HDRDOC-QTY, HDR-DOC-REASON

These are mostly set out on screens in a generic structure. For each document code, dependent on definition in the tariff, (customs procedure, commodity or elsewhere for example a licence) a status code, document reference, part, quantity and reason are entered as required.

Find details to be supplied for each document code along with permitted status codes and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code is given for use on paper declarations are as above.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. For some status codes a document reference does not have to be entered.

DUCR and DUCR Part suffix

Declaration types Screen name EDI data element Document code
C21, Full, SD, PSA and EXS Decln UCR and Part DECLN-UCR, DECLN-PART-NO 9DCR

Since the introduction of NES, trader reference based DUCRs are required in the UK. It is important that traders enter their own declaration UCR numbers into box 44 as these are recognised across the EU and remove the requirement to enter additional references into box 7.

When printing an EAD the DUCR number in box 44 should be printed into box 7 of the paper EAD.

A DUCR and the optional part must be unique and must comply with the rules and be in a certain format.

Couriers and fast parcel operators, authorised under the MOU arrangements must supply a DUCR Part.

The declaration of a DUCR Part also enables CHIEF to detect duplicates and so identify potential problems at an early stage.

On supplementary declarations enter the related DUCR Part(s) for the linked PSA(s). If a SD covers more than one PSA, use the DUCR of first PSA as the DUCR Part for the supplementary declaration. The DUCR Parts of each of the other PSAs are to be declared as separate 9DCS documents.

Master unique consignment reference (MUCR)

Declaration types Screen name EDI data element Document code
C21, Full and PSA Mastr UCR MASTER-UCR 9MCR (no Status code required)

This field should only be completed according to the commercial rules for that type of traffic and/or location. It is typically used for groupage/consolidated consignments. For example, in the air environment would normally be the Master/Simple Air Waybill number or for approved courier traffic the CBV (Courier Baggage Voucher) reference.

If in doubt leave this field blank.

The structures for MUCRs are:

  • GB/i..i-s..s Master UCR allocated or required by a CSP or consolidators inventory system
  • GB/tttttttttttt-u..u Master UCR which is not a DEP or CSP inventory MUCR
  • A:a..a Master UCR based on the Master Airwaybill number C:p..p Master UCR for courier traffic where:
    • i..i 3 or 4 character Inventory system identity allocated by customs to a CSP or a consolidator
    • s..s Inventory consignment reference of at least 5 characters
    • tttttttttttt traders EORI number
    • u..u trader reference of at least 1 character
    • a..a Master Airwaybill number of 11 characters (3 alpha or 3 numeric followed by exactly 8 numeric) p..p reference as agreed for courier traffic (3 alpha followed by at least 3 alphanumeric characters) and GB, A, C, /, : and-are literal values

Notes

The rules about what other characters are allowed in a MUCR are the same as for DUCR, for example restricted to numbers, upper case letters and certain special characters viz. 0 to 9, A to Z, -, ( and ).

If a MUCR is entered, then a CHIEF AEAC message must also be submitted to shut the consolidation once all the declarations have been associated with the MUCR.

11.28 Box 44: item level data

Item level AI Statements

Declaration types Screen names EDI data elements
C21, Full, SD, PSA and EXS AI Statement, Code ITEM-AI-STMT-TXT, ITEM-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below.

The AI code is not entered but is given for use on paper declarations.

Transport charges method of payment

Only declared at item level if multiple items.

UN dangerous goods code

Declaration types Screen name EDI data element
C21, Full, SD, PSA and EXS   UNDG-CODE

The UN dangerous goods code must be declared when relevant.

The codes are available on the UN Economic Commission for Europe web site.

Third quantity

Declaration types Screen name EDI data element AI code
Full, SD and PSA Third Quantity ITEM-THRD-QTY THRDQ

Only required for certain commodity codes, if the UK Trade Tariff requires a third quantity in litres, record the number of litres for that item of the declaration. If no third quantity is required this field should be omitted.

Supervising office

Declaration types Screen name EDI data element AI code
Full, SD and PSA Sup Off, Name, Street, City, PstCde, Ctry I-SPOFF-NAME, I-SPOFF-STREET, I-SPOFF-CITY, ISPOFF-POSTCODE, SPOFF-CNTRY SPOFF

To be completed either:

  • when a CPC requires details of the customs office responsible for supervising the goods or controlling the customs procedure
  • when otherwise instructed by customs if a central UK customs office is responsible for control of the procedure, then only that office’s name need be supplied, for example ‘NIRU’ - in all other cases the full name and address (street, city, postcode and country code) of the relevant supervising office is to be provided

Item level Documents

Declaration types Screen names EDI data elements
C21, Full, SD and PSA Code, St, Document Reference, Part, Quantity, Reason ITEM-DOC-CODE, ITEM-DOC-STATUS, ITEM- DOCREF, ITEM-DOC-PART, ITEM-DOC-QTY, ITEM-DOC-REASON

These are mostly set out on screens in a generic structure. For each document code a status code, document reference, part, quantity and reason are entered as required.

Find details to be supplied for each document code along with permitted status codes and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code for use on paper declarations is as above.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. For some status codes a document reference does not have to be entered.

For each document enter the relevant document code and follow with a dash (-).

Except for the some special purpose document codes (often with data entered in specific elements/fields) a status code will have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document.

Find a full list of status codes.

Except for some document codes and status values, a reference is always entered.

For goods identified by a commodity code that covers some goods that are subject to a documentary requirement (for example, a licence) and others that are not-referred to as ‘ex-heading goods’, then enter status code ‘XX’ if the actual goods do not require the document.

Enter the part and quantity as required for the particular document. For example, some licences cover many products each identified by a line number, which is declared in the part field.

Enter a reason if required by the status of the document.

Below are some details of how to declare some common types of documents. Others are detailed in the relevant CPCs.

Customs’ schemes

Authorisation to use a customs procedure with economic impact/end-use. Aircraft spare parts depots.

Customs’ schemes are declared as the document reference for a document declaration using the document code identified in the table below for the scheme.

Description Document Code
IP IP (Inward Processing) C601
OP OPR (Outward Processing Relief) C019
OT OPT (Outward Processing Trade in textiles) Y009
EU End Use Relief N990
TA Relief under Temporary Admission N990

If 2 procedures apply (for example OPR and IP) the details for both are to be entered.

The supervising office name and address must be declared. Only the name ‘NIRU’ need be entered for a simplified authorisation.

The document reference has the format - ‘customs scheme’/’supervising office’/’reference/’year’, where:

  • ‘customs scheme’ is the relevant procedure using the appropriate code
  • ‘supervising office’ is the 4-digit customs unit code for the supervising office or ‘9999’ for a simplified authorisation
  • ‘reference’ is the 3-digit authorisation reference allocated by the supervising office or “999” for a simplified authorisation
  • ‘year’ is the 2-digit year of authorisation or ‘99’ for a simplified authorisation

For example: ‘IP/0120/123/07’ for a full authorisation, or ‘OP/9999/999/99’ for a simplified authorisation.

Licences

The types of licences that can be declared for exports are identified in the following tables along with the document code that must be used to declare the licence.

Department for Business Enterprise and Regulatory Reform

Dual use goods

Licence type Document code
Open General Export Licence OGE
Union General Export authorisation GEA
Open Individual Export Licence OIE
Standard Individual Export Licence SIE X002
Contract Licence CLA X001

Military goods, or dual use goods subject to national control

Licence type Document code
Open General Export Licence OGE
Open Individual Export Licence OIE
Standard Individual Export Licence SIE 9104
Standard Individual Transhipment Licence SIT 9104
Global Project Licence GPL 9104

Radioactive sources

Licence type Document code
Open General Transhipment Licence OGT 9105
Open General Export Licence OGE
Open Individual Export Licence OIE
Standard Individual Export Licence SIE 9105

Torture equipment

Licence type Document code
Standard Individual Export Licence SIE 9106

Sanctions

Licence type Document code
UK Sanctions Individual Export Licence SAN 9011

RPA Common Agricultural Policy (CAP) export licences and certificates

An RPA Registration Number will also have to be provided against box 44 Header AI code ‘RPTID’.

Licence, type, Document code
Mandatory CAP export licence issued in UK or another EU member state which may also act as an AFC. CAP X001
Refund Certificate for Non-Annex 1 goods. NAI C649

Other government department licences and certificates

Licence type Document code
DCMS open general export licence: UK CEX 9107 and EU 9108
DCMS UK cultural goods
licence (Form C)
X018
CEX 9107
DCMS (or EU issued) EU cultural goods X018
Licence (Form C or EU licence) CEX 9108
DEFRA (or EU issued)-CITES export (or re-export) permit ECP X006
DEFRA ozone depleting substance export authorisation (number quoted) EOD X003
DEFRA export waste permit
reference identification number for dangerous chemicals
EWP C650
ECM Y915
Home Office open individual export licence for drugs precursor chemicals HOO 9111
Home Office individual export licence for controlled drugs (i.e. one exporter, one consignment) HCB 9113
Home Office open individual export licence for controlled drugs (i.e. one exporter, multiple consignments) HCE 9114
Home Office individual export licence for drugs precursor chemicals HOA 9112
Animal health certificate EHC X001
Certificate of conformity (fruit & vegetables) EQC N002
Processing certificate (fruit and veg) EQP C633
Kimberley diamond process certificate EKM C034
Illegal, unreported and unregulated (IUU) fishing regulation catch certificate (IUU) C673
Toothfish catch document (EU regulation on a specific type of fish) ETF C656

A licence is declared as a document with the code given in the above tables for the particular licence type being declared.

A status code and a document reference must always be declared. The document reference is currently required when the status identifies that a particular licence is not to be supplied (X-series status codes). This is to identify the licence type because the document code is not currently sufficient to identify. Other details that can be declared for a document depend on the status and the licence.

Status code

Enter the appropriate status code from the table below. The status must be permitted for the licence type and the commodity.

Find a list of status code definitions.

Find a list of other permitted status codes for the document being declared.

Form of Licence:

  • paper (held by trader)
  • electronic
  • attached not attached
  • held by issuing
  • authority
  • part attribution, ie licence still valid and will be used in future

Includes OGELs (Open General Export Licence):

  • EP
  • AP
  • UP
  • IP

Surrendered, where licence still valid but will not be used in future:

  • ES
  • AS
  • US
  • IS

Exhausted, where there’s nil balance:

  • EE
  • AE
  • UE
  • IE

Already attributed on simplified declaration:

  • EA
  • JA
  • UA
  • IA

AFC/RC status to be advised:

  • XA

Below de minimus:

  • XB

Waiver claimed:

  • XW

Goods covered by the commodity code do not require a licence (ex-heading):

  • XX

In circumstances where some goods covered by the declared commodity code require a licence and others do not (ex-heading), then AI code LIC99 can be declared instead of the ‘XX’ status when the licence does not apply to the goods.

Document reference

Enter the document reference. The document reference for a licence is in the format - ‘country code licence type, licence identifier, country code’.

Do not enter any separator or space between the 3 parts. The licence identifier is not supplied when the status identifies that a particular licence is not being declared.

For all UK government department/agency issued licences/AFCs/permits including those which were originally issued in another member state but which were subsequently reissued - including any ‘extracts’ by a UK government department/agency) enter ‘GB’

For licences issued in another member state enter the relevant country code, for example for France enter ‘FR’.

Licence type (as identified above).

Licence identifier - enter the licence identifier allocated by the issuing authority. If the licence does not have a reference, enter the title of the licence. A licence identifier is not supplied when the status identifies that a particular licence is not being declared (for example, status code is in the X-series).

Part

Some licences cover many products with each one defined as a line. The document part field is used to identify the line number when required. If omitted, it defaults to 1 and the attribution applies to the first (or only) line of the licence.

Quantity

For licences monitored by a quantity enter the quantity in the units specified for the licence (line), for example if the licence (line) is specified in kilograms enter a quantity in (or converted to) kilograms.

For licences monitored by value the value (converted into the relevant currency if necessary) declared in box 46 (statistical value) will be used to attribute the licence.

Reason

A reason must be supplied for some status values.

Examples:

  • 9110– [AE] GBEWP234567 Q%123.456
  • X018– [UP] GBCEX “eaten by dog-replacement in the post”

11.29 Box 46: statistical value

Declaration types Screen name EDI data element
Full, SD and PSA Stat Value (46) ITEM-STAT-VAL-DC

Where required by the CPC or in support of a document such as a licence monitored by value enter the statistical value for the item - in terms of the declaration currency, currently £ sterling (see box 44).

The value to be declared is the cost of the goods to the purchaser abroad (or, if there is no sale, the price the goods would fetch if sold to a purchaser abroad), it should include packing, inland and coastal transport in the UK, dock dues, loading charges and all other costs, profits, charges and expenses.

For example, insurance and commission accrued up to the point where the goods are deposited on board the exporting vessel or aircraft. Outward sea/air freight and marine/air insurance should be excluded, and any cash or trade discounts to the purchaser abroad should be deducted.

For goods re-exported after process or repair in the UK, the value to be declared must include the charge for the process and the value of the goods when imported.

For authorised couriers and fast parcel operators who have signed a MoU, on ‘low value’ supplementary declarations enter the total value of all consignments exported under these arrangements, on non-statistical declarations this field can be left blank.

11.30 Box 47: calculation of taxes

Declaration types Screen name:
Full and SD

Each tax line requires up to 5 fields to be completed as set out below.
Calculation of taxes (47)

11.31 Box 47a: type

Declaration types Screen name EDI data element
Full and SD Type TTY-CODE

For a CAP Export Refund claim enter tax type “350”. In all other cases leave blank.

11.32 Box 47b: tax base

Declaration types Screen name EDI data element
At present, there is no requirement to complete this field. Base amount and Base Quantity ITLN-BASE-AMT-DC, ITLN-BASE-QTY

11.33 Box 47c: rate

Declaration types Screen name EDI data element
At present, there is no requirement to complete this field. Rate TAX-RATE-ID

11.34 Box 47c: override code

Declaration types Screen name EDI data element
At present, there is no requirement to complete this field. Ovr TTY-OVR-CODE

11.35 Box 47d: amount

Declaration types Screen name EDI data element
At present, there is no requirement to complete this field Amount ITLN-DECL-TAX-DC

If a claim to a CAP Export Refund is made then CHIEF screens and reports will show an estimate of the amount of potential CAP.

Export refund. This does not constitute a statement or guarantee that this is what will be paid, it is a figure provided for information only and does not take into account various factors about the circumstances of the export. The final amount to be paid (if any) is entirely a matter for the RPA.

11.36 Box 47e: method of payment

Declaration types Screen name EDI data element
Full and SDE MOP MOP-CODE

For a CAP export refund claim and where you are submitting a refund claim for the sole purpose of releasing security on a CAP export licence, enter method of payment code ‘L’. In all other cases leave blank.

11.37 Box 48: deferred payment

Declaration types Screen name EDI data element
At present there is no requirement to complete this field. DAN (48) FIR-DAN, FIR-DAN-PFX

11.38 Box 49: warehouse

Declaration types Screen name EDI data element
Full, SD and PSA Premise Id (49) PREM-ID

This box must always be completed if the goods are being exported from a warehouse or being placed in a warehouse so that a CAP export refund can be claimed. The warehouse must have been approved by one of the EU member states. In all other circumstances leave blank.

When a non-UK code is declared, the full name and address of the premises must also be input to box 44 as a PREMS AI statement.

Enter the identity of the warehouse/free zone, which is in 3 parts:

  • type
  • reference
  • country code

Do not enter any separator or space between the 3 parts.

Type

Enter, as appropriate, one of the following codes for warehouse class type:

  • customs warehouses - A to E if using an authorisation issued under the Community Customs Code or R or U if your authorisation has been re assessed under the Union Customs Code as appropriate
  • excise warehouses - Y

Reference

Enter the reference allocated to the approval by the authorising country. In the UK:

  • customs warehouses have a 7 digit reference
  • excise warehouses have a 13 digit reference
  • the free zones have a 7 digit reference beginning with 006 - Isle of Man

Country code

Enter the country code for the EU country, which issued the warehouse reference

For UK warehouses the code is ‘GB’.

An example of a customs warehouse identity is ‘A1234567GB’ or ‘R 23 4567GB’.

An example of an excise warehouse identity is ‘YGB00001234567GB’, where:

  • Y is the warehouse type (see above)
  • GB00001234567 is the 13 character excise warehouse reference
  • GB is country code

If the warehouse identity is not a UK allocated code (prefixed by ‘GB’), the premises name and address must be supplied as an AI statement (see box 44).

11.39 Box 50: principal’s representative

Declaration types Screen name EDI data element
Full and PSA Repr (50), Name, City REPR-NAME, REPR-CITY

Optionally to be completed if the goods are being exported via another EU country. Insert the name and city of the representative who is responsible for dealing with customs clearance at the office of exit.

11.40 Box 54: place and date, signature and name of the declarant or representative

Declaration types Screen name EDI data element
C21 and Full None None

Only completed on paper declarations.

Where the declarant is completing the declaration themselves under ‘self representation’, they shall be liable for the content of all declaration so completed and submitted.

The declaration must be signed according to the following rules. If the consignor is:

  • an individual, by that individual or an employee who has been authorised in writing
  • a partnership, by one of the partners, or one of their employees authorised in writing by a partner
  • a company incorporated in the UK under the Companies Act, by a director or the secretary, or an employee of the corporation authorised in writing by a director or the secretary
  • a corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person
  • a foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established or an employee of the corporation authorised in writing by such a person

Alternatively the declaration may be signed on behalf of the consignor by any firm, company or individual to whom the consignor has given the authority to act as a declarant for customs purposes.

The manner of the authorisation is a matter of arrangement between consignor and their representative but, in giving authority to a representative, the consignor will be assumed to have given authority to the clerks and servants authorised by the representative to carry out all of the consignor’s customs business.

Customs may at any time require evidence that a representative has been authorised by a consignor to sign declarations on the consignor’s behalf.

If the representative is acting under direct representation, enter:

  • the place at which the declaration was made and the date
  • the name of the declarant
  • ‘pp’ or ‘by’ the name of the representative
  • handwritten signature/or approved electronic equivalent of the person completing the form
  • full name of the person completing the form
  • status of the person completing the form (eg director, clerk)

If the representative is acting under indirect representation, enter:

  • the place at which the declaration was made and the date
  • the name of the representative
  • the handwritten signature/or approved electronic equivalent of the person completing the form
  • the full name of the person completing the form
  • the status of the person completing the form (eg director, clerk)

It’s important that the telephone number of the signatory is entered as well. Some enquiries can be resolved by a telephone call which otherwise could involve delays in document processing and export clearance.

In signing box 54 a legal declaration is being made that the details entered on the form and any continuation sheets are true and complete and that the requirements of any national or EC legislation have been met.

Individual liability will rest with the signatory within the company for the use of that credential. If there is to be a change of person who will act as signatory, this must be notified immediately to customs in writing, whereupon its records will be updated.

Box D: control by office of departure

Declaration types Screen name EDI data element
C21, Full, SD and PSA Seal(D) SEAL-ID

Enter, as required by the box 31 or box 37 completion rules, the identities of any seals applied to the containers or trailers or rail wagons.

12. CAP export refund claims

Declaration types
Full and SD

The CAP export refund claim data must be entered as generic AI statements and documents in box 44.

The header level details and the details that are declared for each claim line (item) are specified below under the related C88 (CAP) boxes.

For paper declarations, a revised form C88 (CAP) CIE will continue to be used at ports and airports.

The following boxes on the C88 (CAP) CIE will no longer be used:

  • C9 claim reference, claim type and registration number
  • C10 guarantee approval number
  • C42 recipe code: details will be included in box 44
  • C45 C/I/U: details will be included in box 34(a) country origin code
  • C47 ingredients (etc): details will be included in box 44
  • C48 Exp Lic /AFC/ refund cert. No. status/quantity: details will be included in box 44
  • C49 SD codes: details will be included in box 44

12.1 Box 34a: country of origin (formerly box C45 (goods origin))

The country of origin must be declared in box 34(a) of form C88 (CAP) CIE.

12.2 Box 44: header level AI statement

RPA registration number (formerly box C9)

AI code AI text
RPTID Registration Number

Enter the 6 character RPA registration number for the trader.

Use of RPTID at header level precludes the use of multiple consignors on a declaration.

12.3 Box 44: header level document codes

RPA claim reference and claim type (formerly box C9)

Document code Document reference Document part
9CLM Claim reference Claim type

The claim reference is made up of the 2 digit year followed by a 4 digit serial number and a 2 digit sheet number (01-99). All of this reference is declared at header level. For the year/RPA serial number, enter the last 2 numbers of the year, then the RPA serial number.

The serial numbers for each individual C88 (CAP) are allocated sequentially from 0001. Numbers revert to the start of the series on an annual basis according to the date the goods enter customs control.

The claim type is a 2-digit code to identify the type of claim:

  • 01 Standard Electronic Export Refund Claim and where you are submitting a refund claim for the sole purpose of releasing security on a CAP export licence.
  • 05 Advance Payment Electronic Export Refund Claim
  • 15 SER Beef export verification
  • 16 Simplified Victualling Procedures

12.4 Box 44: item level AI statement

RPA disposal route code

AI code AI statements
CXRxx-(see additional information codes for harmonised declarations)

Route codes, formerly entered on the reverse of the C88 (CAP) CIE must be entered in box 44 as CXR
Find the list of codes.

Where a route code demands the use of a T5, then N823 is to be entered (see details below in respect of T5 control copy).

12.5 Box 44: item level document codes

Complete box 44 with the following document codes, as necessary.

T5 control copy

Document code Document reference
N823 T5 Reference Number

Where the RPA route code (see above) demands the use of a T5, enter N823 as an item level document code, followed by the T5 reference number as the ‘document reference’. Enter status code ‘AC’ or if an authorised consignor, ‘GE’.

De-minimis

Where the net quantity is equal to or below de-minimis levels (as specified in annex II of Regulation 376/08) a CAP licence is not required. However in such circumstances enter the document code, document status and document reference. The reference should include the licence country and type but not the licence identifier.

Find a list of document codes.

RPA recipe number (formerly box C42)

Document code Document reference
9RCP Recipe number

Enter the RPA recipe number.

For paper declarations, enter the recipe details in box 44 of form C88 (CAP) CIE.

RPA ingredient code and quantity (formerly boxes 47 and C48)

Document code Document reference Quantity
9ING Ingredient code Quantity

Ingredients are only specified when a recipe is not registered for the goods. In this case, declare a 9ING document for each ingredient code as advised by RPA with the quantity of the ingredient in kilograms.

Where an ingredient relates to a licence or AFC the 9ING document must follow the document declaration for the licence or AFC. This ordering replaces the declaration of a sequence number in box C48.

If the ingredient does not relate to a licence/AFC it must be declared before any licences/AFCs.

For paper declarations, enter the details in box 44 of form C88 (CAP) CIE.

For further information on the input of licence/AFC/refund certificate information, refer to the completion rules for box 44.

RPA SD code (formerly box 49)

Document code Document reference Quantity
9SDC SD code Percentage

Each SD is entered as a 9SDC document with the 4 digit RPA.

SD code as the document reference and optional percentage qualifier entered as the quantity to 2 decimal places.

Where a SD code relates to an ingredient, it must follow the document declaration for the ingredient. If the code does not relate to an ingredient it must be declared before any ingredients.

For paper declarations, the details should be entered to box 44 of form C88 (CAP) CIE.

Example

The following sequence of document codes and text help to illustrate how licences/AFCs, ingredients and SD codes will be declared.

For harmonised claim details the licence/ingredient/SD codes will be declared as follows:

  • CODE DOC
  • STATUS
  • REFERENCE QTY/
  • %’age

Notes (for information only - not declared)

Document code Notes
9SDC 1006 Does not relate to an ingredient
9SDC 1008 Does not relate to an ingredient
9SDC 1025 Does not relate to an ingredient
9ING 040640909000 123 Does not relate to a licence
9SDC 1006 Relates to ingredient 040640909000
9SDC 1008 Relates to ingredient 040640909000
9SDC 1025 Relates to ingredient 040640909000
X001 EP GBCAP4MU01132 820  
9ING 040690219900 820 Relates to licence GBCAP4MU01132
9SDC 1006 Relates to ingredient 040690219900/licence GBCAP4MU01132
9SDC 1008 Relates to ingredient 040690219900/licence GBCAP4MU01132
9SDC 1025 Relates to ingredient 040690219900/licence GBCAP4MU01132
9SDC 1028 Relates to ingredient 040690219900/licence GBCAP4MU01132
9SDC 1030 10.00 Relates to ingredient 040690219900/Licence GBCAP4MU01132
X001 EP GBCAP4MU01141 6013  
9ING 040690219900 6013 Relates to licence GBCAP4MU01141
9SDC 1006 Relates to ingredient 040690219900/Licence GBCAP4MU01141
9SDC 1008 Relates to ingredient 040690219900/Licence GBCAP4MU01141
9SDC 1025 Relates to ingredient 040690219900/Licence GBCAP4MU01141
9SDC 1028 Relates to ingredient 040690219900/Licence GBCAP4MU01141
9SDC 1030 10.00 Relates to ingredient 040690219900/Licence GBCAP4MU01141
X001 XB GBCAP Equal to or below de-minimis quantity, licence not required. State licence country code and type but not licence identifier

13. Manifests

After export goods have been loaded the operators of the ship or aircraft (or their agents) as part of the outward clearance arrangements must, on request, provide customs with a list of goods on board the export means of transport. The document listing the loaded goods is termed the manifest. The information that must be shown on the manifest is set out below.

13.1 Goods exported by ship

For each consignment, the ship’s manifest must contain:

  • the name of the consignor, or forwarding agent or shipper
  • the marks and numbers of the packages
  • the number and type of packages, or quantity for bulk goods
  • a description of the goods
  • customs status, for example T1 or T2

Additionally for goods exported in containers, the manifest must show:

  • the identify number of the container
  • the name(s) of the operator(s) of the container

When requested, ship’s manifest must be presented to customs within 14 days of date of departure of the vessel except where local arrangements apply.

13.2 Goods exported by aircraft

Except the airlines using computerised freight inventory systems approved by customs, aircraft manifests must show, for each consignment, the required particulars on form C257. The manifest must be presented to customs when applying for outward clearance for the aircraft.

14. Exports leaving the EU via another member state

Where goods are declared for export in the UK, but leave the EU via another member state, a customs EAD must accompany the goods to the office of exit. This is evidence that the consignment has been subject to export control in the UK.

EU law requires that the export declaration is lodged in the exporter’s member state. Goods arriving at offices of exit in other member states without evidence that the export declaration has been made in the UK are likely to be returned to the UK.

14.1 Exports by road, via another member state

An EAD must travel with the goods to the office of exit at the external frontier to prove the goods have been cleared for export in the UK. In certain circumstances a commercial document may be used in place of an EAD. You should check with customs before using a commercial document.

Neither Greece nor the Republic of Ireland will accept commercial documents in lieu of official documents for exports leaving the EU via their countries.

Customs at the office of exit will scan the MRN barcode on the EAD and update ECS to close the movement to evidence that the goods have left the EU.

14.2 Exports under a Single Transport Contract (STC) via another member state

The customs location where goods are exported under a single transport contract is the office of exit. In these circumstances an EAD is not required to travel with the goods. Box 29 of the export declaration should not be completed, but box 44 should include the AI code STC99I.

As stated in paragraph 9.8 STC cannot be used for the exportation of excise goods.

14.3 Exports from another member state leaving the EU via the UK

A customs clearance request (form C21) using CPC 10 00 043 should be submitted to CHIEF.

Box 40 of the C21 must accurately state the MRN the EAD produced at the office of export in the originating member state. Once clearance by CHIEF has been obtained the EAD should be sent to:

Freepost
BT OPS
EAD

Where goods are travelling by rail, post, air or sea under a STC for carriage to a non-EU country the office of exit, formalities will have already been carried out and there will be no EAD. Instead, the transport document which should have been endorsed ‘export’ and stamped must be presented to customs as evidence that the goods have already been cleared for export in the originating member state.

The only exception to this is where a bilateral agreement has been concluded in respect of the operator. In this case no document is required.

Exports originating in other member states may require a C21 electronic declaration to clear inventory controlled locations. The entry (form C21) reference number should be written on the reverse of the EAD before it is sent to the NCH.

Exports not cleared in the exporter’s member state

Most exports will be cleared in the exporter’s member state. Only where there are ‘duly justified good reasons’ why this was not possible, the export declaration may be made in the UK. Examples of ‘duly justified good reasons’ are change of contract and diversion of goods. Closure of a customs office is not a ‘duly justified good reason’.

Where customs is satisfied that there is a good reason an export declaration should be made in the UK the EAD will be returned to you for forwarding to the exporter in the other member state.

14.4 Export Control System (ECS) details

ECS data requirements:

  • office of exit - box 29 (EXIT-OFFICE)
  • seal identity - box D (SEAL-ID) (but see box 31 Export completion rules for exceptions)
  • language in which box 2 is completed (CNSGR-LNG or ICNSGR-LNG as appropriate)
  • language in which box 8 is completed (CNSGE-LNG or ICNSGE-LNG as appropriate)
  • language in which box 14 is completed (DECLT-LNG)
  • language in which box 18 is completed (TRPT-ID-INLD-LNG)
  • language in which box 31 goods description is completed (GDS-DESC-LNG)
  • language in which box 31 packages details is completed (PKG-MARKS-LNG)
  • language in which box 40 is completed (PREV-DOC-LNG)
  • language in which box 44 AI statements are completed (ITEM-AI-STMT-LNG)
  • language in which box 44 ‘documents’ are completed (HDRDOC-LNG and ITEM-DOC-LNG)
  • language in which box D seal identity is completed (SEAL- IDLNG)

15. Non availability of computer systems: fallback

When breaks in connectivity to CHIEF NES routes occur a decision may be made to revert to manual paper declarations. The procedures adopted are known as ‘fallback’. Development of electronic services means that breaks in transmission are always a possibility, although any planned changes in the CHIEF services will be notified in advance of any downtime via the CHIEF Noticeboard and our web pages.

In cases where other routes are likely to be affected, for example CSP downtime, HMRC will need to know, in advance of any changes to these systems. Details should include:

  • how much anticipated downtime there will be
  • when the system will be fully restored
  • what recovery measures will be undertaken should the planned changes fail or be delayed

It is therefore important that any extended break in communication or ongoing computer failure is brought to the attention of both customs and traders immediately.

15.1 Notice to traders

Messages will be given to the trade to let them know when CHIEF will be unavailable on this website, CSP lists and the NES helpline in Cardiff. Details will also be given to the Excise and Customs Helpline.

If a break occurs with one of the routes into CHIEF and/or the Government Gateway, customs will first investigate the reason behind the failed connections before considering the adoption of fallback measures.

CSPs have developed their own fallback measures for CHIEF failure and exporters routing their entries through CSPs should familiarise themselves with these procedures.

15.2 What to do when fallback is invoked

The failure of an electronic route into CHIEF for NES can cause problems. Irrespective of the NES route into CHIEF, the failure of a trader’s chosen route can cause delays. Even though NES offers a wide variety of access channels, it is not always a viable alternative for some traders to use another route by which to submit their export declarations.

Traders are encouraged to persist in their efforts and keep trying their chosen route. Alternatively, they may opt for one of the other available routes into CHIEF to affect early clearance or make use of a pre-arranged fallback partner if such an arrangement is in place.

Connectivity is normally down for short periods of time only. Therefore it is not practicable to introduce fallback measures, but when directed may use the following fallback procedures.

When it’s confirmed that any of the available routes into CHIEF have been down for at least half a working day (and are expected to be unavailable for the foreseeable future), HMRC will invoke fallback entry procedures for users of the affected access route only. Fallback will be announced via a number of mediums, including the CHIEF Notice board, the NES Helpdesk and/or the Excise and Customs Helpline.

Under fallback, declarants will be required to present 3 documents:

  1. A completed form C88/ESS declaration - traders authorised for the SDP or CSE will be allowed to submit partially completed C88/ESS forms as PSAs.
    Traders who are not authorised for simplified procedures must complete all the required boxes on form C88/ESS for a full export declaration.
  2. This declaration is to be supported with a written undertaking to commit the C88/ESS export declaration electronically, once services resume. This is to be made on a C1402.
  3. A completed C130EX which customs will authenticate, to indicate that the goods have Permission to Progress, (where such manual releases can be accepted by loaders).

Local arrangements may be made in those ports using either CNS or MCP inventory linking for an override mechanism to authorise loading. In these circumstances the load list should be marked for audit purposes post recovery.

For goods shipping via the EU (indirect exports) any frontier presentation/arrival should be accompanied by either a NES Copy 3 print or a manual Copy 3. These forms should be headed ‘Fallback’ with a matching DUCR or MUCR reference in box 44.

Responsibility for lodging these documents with customs and presenting evidence of permission to progress to loaders, remains with the exporter/declarant.

Priority will be given to categories of goods normally recognised as requiring urgent treatment by their nature (for example perishable goods).

Processing of other fallback requests may be subject to availability of resources and Charter Standards timescales.

Although customs will issue manual P2P (C130EX) this does not guarantee that export loaders will be able to process and ship the consignments (for example, if their own inventory linked systems are still working). This is a commercial matter outside of customs control.

For exports via CCS-UK airports CNS and MCP ports and other inventory linked environments, there may also be fallback requirement for existing entries to be associated and/or closed by the declarant on CHIEF. Where possible, declarants should make arrangements with other trade user to undertake this on their behalf.

In some situations, there may be a need for customs to undertake association of a consignment to a MUCR. Where this occurs the trader is to supply details of the correct MUCR and a list of the individual DUCRs.

Goods already declared and reported as arrived at a DEP that still have not received permission to progress, must remain at that location until released by customs. Goods not yet reported to CHIEF at a DEP can either remain at the DEP (until the system is available), or be removed and entered at a frontier location. Fallback is not allowed at a DEPs.

CSE consignments will be controlled on a local basis, with the option of being declared at a frontier location remaining. If a trader has made a CSE declaration and undue delays occur NCH staff will be able to release using a C130EX where necessary.

Additional points

It’s recommended that traders hold a master copy of forms for instances of fallback.

The only form of CAP fallback is by CIE on C88/ESS’s and C88/ESS (CAP) CIES presented by fax or post to the NCH.

Association of consignments may be made on behalf of traders by the NES Helpdesk in Cardiff.

15.3 Documents to be retained by traders

Traders using fallback should retain a copy of the C88/ESS and a copy of the C1402 undertaking. On recovery, the information is to be input to CHIEF and if CHIEF rejects the data the entry may be suitably amended and all the changes notified to the NCH on the copy of the undertaking.

15.4 Customs actions during fallback

Entries submitted during fallback will be face vetted and validated as far as possible by customs. If satisfied the entry will be given a fallback reference number and the undertaking attached to the C88/ESS. The C130EX will be issued showing the NCH reference number for control purposes where deemed necessary.

If systems recover before the shipment of goods takes place any NES entry made will replace the manual clearance previously given. In these circumstances, the C130EX should be retained by the shipper and the entry reference number noted on the form.

After shipment, customs will interrogate the system to ensure that suitable electronic entries have been made. A reasonable amount of time will be given to agents who have NES entries outstanding. Once the systems recover electronic entries must be made within 7 days. Action will be considered where there is evidence that no NES declaration has been entered into CHIEF within this time.

15.5 Uncleared Direct Trader Input (DTI) export entries

There may be occasions where goods are entered to CHIEF exports yet fallback measures are introduced prior to release, for example, examinations. In these circumstances the consignment may be released using a C130EX. The loader should send a ‘goods departed’ message to CHIEF on resumption of the service.

15.6 Clearance of goods not subject to NES procedures

Goods not subject to NES controls may be released using a C130EX. Traders who use a C21 (CHIEF format IECR) for non-NES consignments, for example, inventory control purposes, may enter details to CHIEF (once the system is restored). The use of a C21 (IECR) is not mandatory during fallback for non NES traffic.

16. National Clearance Hub (NCH) interim CHIEF export fallback arrangements

This information forms the basis of how the NCH will deal with CHIEF outages for exports. It is considered a short term solution in the absence of ‘agreed’ national fallback arrangements.

This will not cover every eventuality and therefore the NCH roster duty manager, in conjunction with NCH senior management, will still have the authority to deal with any situation that arises in the most appropriate manner.

16.1 Timescales

All of the procedures listed refer to short term fallback only and will allow for the manual processing of goods during CHIEF downtime.

Short term fallback is for outages of up to 4 hours only. Any system disruption that continues for over 4 hours will require further detailed arrangements. Long term fallback requires Grade 7 approval or above, and the decision to invoke this will be made by either an NCH or customs senior manager.

16.2 Exports short term fallback

For the first 4 hours of any outage the NCH will only clear entries as follows.

Under 1 hour

On presentation of entry paperwork or a completed C1402F fallback request, C130EX manual release note, manual C88/ESS and supporting docs, clearance will be given to life or death consignments only.

After 2 hours

MoU operators[footnote 1] will be allowed to send goods of a value less than £2,000 and not restricted or covered by a licence.

The NCH will not require sight of the paperwork prior to export.

For the port of Dover only after 2 hours the NCH will liaise with Border Force and put in place a local fallback arrangement which Border Force will manage.

All other exports are to be sent to the NCH for clearance and will need a completed C1402F fallback request, C130EX manual release note, manual C88/ESS and supporting docs.

Priority will continue to be given to life or death consignments and then to airfreight traffic.

16.3 Emergency NCH Contact Number(s)

NCH Help Desk, Telephone: 0845 001 0085

NCH Fax: 0800 496 0699

Email NCHLAP@hmrc.gsi.gov.uk.

The NCH senior managers will take responsibility for liaising with customs CHIEF operations, Aspire and IMS live services and will communicate updates back to the NCH duty manager.

17. Completion of manual form C88/ESS (SAD)

The form C88/ESS can be completed using a computer, typewriter or word processor.

In the top left hand corner of box 2 of the form there is an alignment box. If the first character is typed or printed carefully in that box the form will be correctly aligned for completion by typewriter or word processor.

Completion of the form by hand is acceptable, provided it is legibly printed in ink using block capitals.

There must be no erasures or overwriting on the forms. Alterations must be made by crossing out the incorrect details and, where necessary, adding those required. Alterations made in this way must be initialled by the person making them. Where it is necessary customs will require a fresh declaration.

When continuation sheets are used any ‘description of goods’ boxes, for example box 31 are not completed they must be crossed through.

Find detailed instructions on how to complete each box of the C88/ESS (SAD).

18. Supporting documentation requirements

For certain types of export there is a requirement to produce supporting documentation. There are specific rules for the handling and processing of these documents.

18.1 Electronic licences

CHIEF has electronic links with the RPA and the Department for Business, Innovation and Skills (BIS) to process export licences electronically. Details of the licences issue are supplied to HMRC and set up on CHIEF.

CHIEF will validate the information it receives from the exporter and will reject any entry for which a valid licence is not on file or insufficient. CHIEF will attribute the licence automatically when the trader inputs the licence type, number, line number, and quantity (as per the licence) and licence status information.

The status flag can be used to notify HMRC and the issuing authority that the licence is being surrendered or is to be treated as exhausted. Once all outstanding export movements have been completed the licence will be closed. Once the licence is exhausted or expired information about the use of the licence will be sent back to the issuing authority.

18.2 Paper licences

Where a paper licence is held, the paper licence must be attributed to show the correct amount of goods being declared for export.

The UCR and export declaration reference must be shown on the licence against the amount being written off. Exhausted licences must be sent to the NCH. On request you must surrender any export licence to the NCH.

Paper licences may be issued by other member states for use in another member state. They can include AFCs and refund certificates.

18.3 Other documents

There are a number of control documents that will still need to be faxed/supplied with to the NCH at the pre-shipment stage. These are:

  • Accompanying Administrative Document (AAD)
  • hazardous waste control document issued by the DEFRA
  • British government military equipment exports, BAOR
  • form 302 or NATO form 302
  • army form W5184
  • RAF form 1380 and Government Bill of Lading
  • Retail Export Scheme (RES) - forms VAT407 and VAT 435 / radioactive goods, UK Atomic Energy Authority form C52
  • TIR carnet
  • MIB (at outward baggage halls)
  • preference certificates for authentication and supporting evidence (please note these forms must be authenticated either at the customs office in Salford or with the British Chamber of Commerce)
  • INF forms - will need to be endorsed by an officer at the frontier who will either fax a copy of the endorsed INF2 to the NCH or inform them that this has been done - the NCH will then clear the goods
  • for globalised INF2s, an initial copy should be faxed to the NCH - the NCH will account for the goods from each separate declaration against the globalised INF2, ensuring there is an adequate quantity available, and then release the goods
  • T5s
  • export licences (applicable only where the licence is in the form of document)
  • AFCs and refunds certificates issued by other member states

18.4 Where to find information on prohibitions and restrictions

Get information about the types of goods and the licensing requirements.

19. Additional sources of information to complete NES Declarations

Find a list of types of packages and their UK Trade Tariff codes.

Details of AI codes for declarations in text followed by:

  • a code to be supplied set out to identify use for imports/exports or both - the level at which the A1 code can be used
  • a header or item or both - text is given in quotes with variable data identified in brackets-covers regimes
  • statements - CAP, OPR, IP, CFSP, government contractor statement, general statement, guarantor statement, item request statement, licence statement, main compensating product statement, pallet and packaging statement, temporary admission, re-export of non-EC packings, pallets, or container statement, prohibitions and restrictions statements, pre-finance statement, location of premises statement, registered consignee statement, revenue duties statement, reason for security (RFS) statement, RPA statement, supervising office statement, VAT statement, preference statement

Document status codes identify the availability of the document along with the action to be taken with the document when one is identified, or the reason for not supplying a document.

In most cases a reference must be entered. This should be either be as quoted on the document/certificate/authorisation etc, as indicated by HMRC.

More on document/certificate/authorisation codes for declarations.

Identify the possible box 40 document types along with the code to be declared and the associated class.

Find more about export customs procedure codes.

20. Post shipment amendment

20.1 Notice of amendment to an export/re-export declaration for trade statistics purposes only

Once goods have been cleared for export and have departed the UK, the only way of amending details of an export will be by completing form C81. CHIEF processing finishes once goods have departed so any subsequent amendment should be forwarded as soon as an error is found.

In addition to completing the form C81, it’s advisable to forward a letter of explanation to the Trade and Statistical Office for them to confirm such amendment is in order.

Where amendment to the export data involves a customs procedure code, there are specific instructions on the reverse of the form.

  1. MoU operators need to be aware that falsely claiming qualification to this category may result in their authority to use fallback being revoked.