- HM Revenue & Customs
- Part of:
- Import and export: customs declarations, duties and tariffs
- 11 October 2013
Find out the crucial dates for making export declarations for consignments of goods to new EU member states.
Definition of date of accession
An Accession State is a country that is new to the EU.
The date that the country joins the EU and becomes an EU Member State is their ‘date of accession’ to the EU.
Exporting to an Accession State
Before departing, you must declare to an export procedure in the UK all exports that:
- are destined for an Accession State
- leave the UK before the date of accession
You do not need to declare to an export procedure consignments which start their movement before the date of accession to travel to the UK frontier or other place, for declaration and which arrive there on or after the date of accession.
The crucial date for goods to be entered under the Local Clearance Procedure (LCP), or under the Simplified Declaration Procedure (SDP) or full declaration at either an ICD/IRD or DEP, is the date the goods are to be entered to an export procedure.
It is not the date when it is expected the consignment will leave the UK, or when it enters the territory of a new member state. The trader has the option not to declare goods under one of these procedures or facilities. Instead the goods could be taken to the UK frontier. If they arrive there on or after the date of accession, an export declaration would not be required.
When to make a supplementary declaration
Where either LCP or SDP are used to declare goods, a supplementary declaration must be provided if the initial declaration was made before the date of accession. This is the case even if the due date for the supplementary declaration is the date of accession or later.
Published: 11 October 2013