DEP approval physical examination requirements
Details on the requirements for a physical examination of goods at a DEP premises.
DEP is subject to HMRC’s standard customs authorisation considerations and processes and this section will list considerations and processes specific to DEP.
All goods presented to HMRC at a DEP Premises may be subject to a Customs check. A documentary check will usually be performed remotely via the National Clearance Hub. However, a physical examination of the goods will need to be performed in person at the Premises by Border Force or HMRC Officers, referred to in this section as the Examination Officer.
The Examination Officer will examine the goods at the Premises advised by the Business on the Notification of Export as the Place of Presentation. The DEP Representative appointed by the Business will facilitate the Examination Officer’s attendance at the Premises and make the goods available to the Examination Officer immediately when they attend the Premises.
The DEP Representative will facilitate the Examination Officer in their Customs check, either as previously agreed, such as providing examination equipment or in any way deemed reasonable by the Examination Officer at the time of the Customs check, such as moving the goods to a suitable examination area.
Once the goods are made available to them the Examination Officer will complete any requirements stipulated by the Customs check required, such as confirming the goods are as described on the export declaration or taking samples.
The Examination Officer will then make their report on the results of their physical examination via the appropriate system to clear the Customs check. The Examination Officer may in some circumstances be required to seize the goods presented or secure them for seizure.
Site attendance
An Examination Officer attending the Premises will always be an announced visit as the Business will have been informed via their movement software when the goods were presented, that a physical examination is required and Border Force or HMRC Officers will be attending site.
The Examination Officer or appropriate Border Force or HMRC Officer will contact the Business or their nominated DEP Representative, who must then arrange access to the Premises and the goods presented at a time specified by Border Force or HMRC. Usually, HMRC will have agreed access times when approving the Premises for a DEP approval and will attempt to attend during the Premises’ business hours, however the Examination Officer may require access to the Premises outside of the Premises’ business hours.
Access to the goods, examination area and examination equipment
The Examination Officer should ask the DEP Representative to give them immediate access to the goods currently subject to a Customs check, which should be held in either the agreed examination area, if one is specified in the approval, or made available to the Examination Officer in an area they deem suitable for examination. The Examination Officer will discuss any concerns or issues over the goods and examination area with the DEP Representative and may refused to examine the goods if they believe there are any risks to the Examination Officer or any other person’s safety.
The Examination Officer should request access from the DEP Representative to any examination equipment, including appropriately trained personnel from the Business, that may be required to complete the Customs check. Usually, the appropriate examination equipment and personnel will have been agreed at the time of the approval but may also include any request for equipment or personnel deemed reasonable by the Examination Officer at the time of the Customs check, but not previously specified, such as handling equipment available in the Premises but not specified in the approval.
Completion of a physical examination
Once the Examination Officer has completed their physical examination, they will advise the Representative one of the following depending on the type of check and outcome:
- that the physical examination is complete, and the Business should await clearance being granted to the DEP declaration before removing the goods from the Premises
- that the goods are being detained and must remain at the DEP location until a decision on clearance to export is made – depending on the type of Customs check a decision may be required from another government agency before clearance can be granted, meaning there may be a delay in HMRC issuing a final decision on clearance. In some circumstances an additional visits to the Premises may be required by the Examination Officer, such as a re-examination or to seize the goods
- that the goods are being seized and will be immediately removed from the Premises by the Examination Officer – for a partial seizure the declarant may need to amend the export declaration to remove the seized goods and permit the non-seized goods to proceed to export
- that the goods are being seized and the Examination Officer will make arrangements for HMRC or another appropriate party to attend the Premises and seize the goods – the Examination Officer should advise the DEP Representative to secure the goods for seizure, such as in lockable storage if applicable; for a partial seizure, the declarant may need to amend the export declaration to remove the seized goods and permit the non-seized goods to proceed to export