Exporting goods to other countries from the UK for international events
This section outlines the procedures and obligations for exporting goods from the United Kingdom for use at international events. It covers temporary and permanent exports, required documentation, customs procedures, and compliance with UK regulations.
The primary differences between importing and exporting goods for international events lie in the direction of movement, applicable customs declarations, duty and VAT treatment, special procedures, and documentation requirements. Both processes require careful planning and adherence to UK customs obligations.
Goods exported temporarily for events such as exhibitions or performances may use ATA Carnet where accepted or alternative temporary export routes such as duplicate list, where eligible. Eligible goods, such as personal effects, sports equipment, broadcasting equipment, may also be exported using an oral or by conduct declaration.
The following documents are required for exporting goods out of the UK:
- export declaration through the Customs Declaration Service (CDS) — a declaration must be submitted through CDS
- commercial invoice — an essential document that includes information about the seller and buyer, detailed descriptions of the goods, their quantities and values, and the terms of sale
- packing list — the contents of each package or container within the shipment
- ATA Carnet (if used) — an international customs document that allows the temporary export and import of goods without paying duties or taxes and must be presented at both export and import points
- other supporting documents (as applicable) — depending on the nature of the goods and the destination country, additional documents may be required, such as export licenses or permits for controlled goods, certificates of origin and insurance certificates
Ensuring all required documents are accurately completed and retained is critical for compliance with UK export regulations and smooth passage through customs in both the UK and the destination country.
The Returned Goods Relief section of this technical handbook provides information about returning goods to the UK and how to claim relief.