Guidance

Export refunds

How to claim an export refund if you're exporting goods from the EU.

An export refund is a subsidy paid to traders who export eligible goods from the EU to the world market. Where the world market price is lower than the EU price, the refund allows traders to reduce the price of their goods to be competitive but still get a fair price for them.

Export refund rates

Currently no export refunds are available. This will only change in an emergency. If they become available, details will be published on this page.

Claim an export refund

To claim an export refund you must:

Put goods under customs control

There are 3 ways to put your goods under customs control:

  • electronic submission to HMRC’s CHIEF (Customs Handling of Import and Export Freight) system
  • C88 and C88(CAP)CIE procedures – HMRC will then put the data into CHIEF within 12 working hours (a declaration received on Friday may not be entered until the following Tuesday)
  • simplified scheduling procedures (for victualling and entitled destinations only)

For more information about customs control procedures read section G of The Trader's Guide to Importing and Exporting CAP Goods (ET1) (PDF, 1.53MB, 188 pages) .

Prove you’re entitled to an export refund

You may need to provide documents to prove you are entitled to a refund. Your goods need to meet certain criteria, for example, they must be:

  • the same as those on the export refund application form
  • exported within the time limits
  • of ‘sound, fair and marketable quality’
  • in free circulation
  • not altered while they were in customs control
  • of EU origin (you should check the specific commodities for exceptions)

Other regulations could affect your right to receive an export refund, eg animal welfare rules.

For more information about the criteria your goods need to meet or how to prove you’re entitled to a refund, read sections D and K of The Trader's Guide to Importing and Exporting CAP Goods (ET1) (PDF, 1.53MB, 188 pages) .

You may also need to read the main regulations and those which apply to the specific goods you are exporting.

Contact

For more information about importing and exporting phone the RPA External Trade Helpline on 03300 416 500 (9am to 5pm, Monday to Friday). If the lines are busy you can leave a message and RPA will call back.

For questions about CHIEF phone HMRC’s CHIEF helpline on 0845 300 0627 or email chief.operations@hmrc.gsi.gov.uk

Regulations

The regulations covering export refunds are: