Records

Information on records.

Exporters records must contain the following details:

  • where appropriate, the reference to the authorisation necessary for placing the goods under a Special Procedure
  • the Movement Reference Number or where it does not exist, any other number or code identifying the particulars of the customs declarations by means of which the goods are placed under the Special Procedure and where the procedure has been discharged in accordance with The Customs (Special Procedures and outward processing) (EU Exit) Regulations 2018 Part 5 Regulation 43, information about the manner in which the procedure was discharged
  • specific data that identify customs documents other than customs declarations, or any other documents relevant to the placing of goods under a Special Procedure and any other documents relevant to the corresponding discharge of the procedure
  • special markings, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods
  • location of goods and information about any movement thereof
  • customs status of goods
  • particulars of outward processing including information about the nature of the processing
  • where Chapter 1, Regulation 18 of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies, the costs for storage or usual forms of handling
  • the rate of yield or its method of calculation where appropriate
  • particulars enabling customs supervision and controls of the use of equivalent goods in accordance with The Customs (Special Procedures and outward processing) (EU Exit) Regulations 2018, Part 5, Regulation 46
  • Any additional information as specified in any authorisation or notification letters
  • must identify any lost or damaged goods

Where exporters records are maintained by a third-party party, any inconsistences, or dispute over the accuracies of the records will be a commercial dispute. They should be aware that, as the authorisation holder, any inconsistences in records that give rise to a customs debt will be their responsibility.