UK Continental Shelf declaration by conduct process
Information about the declaration by conduct process that is available to use when goods are being moved between Great Britain and the UK Continental Shelf (UKCS).
Goods being moved between Great Britain (England, Scotland and Wales) and the UK Continental Shelf (UKCS) need to be declared. The UK continental shelf simplified import or export procedure, also known as the declaration by conduct process for UKCS is a simplified process used to declare eligible goods instead of using either a full or simplified customs declaration. Goods must meet specific eligibility criteria, and businesses using the process must meet the fit and proper test, although formal authorisation is not required.
For UKCS goods, the declaration by conduct is made by:
- loading or unloading the vessel or aircraft
- submitting the required information to HMRC using Report UK Continental Shelf Imports and Exports service – this is referred to in this handbook as ‘the g-form’
The purpose of the g-form is to support the declaration by conduct process by providing Border Force and HMRC with information to support compliance activities both at the border and post-movement. It has been designed to keep the amount of information requested to a minimum whilst providing the most useful information for HMRC and Border Force to meet their responsibilities to protect border security and assure ineligible goods are declared using the correct electronic declaration.
As a temporary measure while the g-form is tested and implemented, the National Maritime Single Window service (FAL) and General Aviation Report (GAR) forms may be used to fulfil the submission requirement.
Goods
Imported goods must both:
- be travelling to Great Britain from the UKCS
- not be prohibited or restricted (controlled goods) as stated in UK trade tariff volume 1, or Excise goods
One of the following must also apply to the goods you are importing. They:
- have previously been in UK free circulation and able to meet the criteria for Returned Goods Relief (RGR)
- RGR relieves customs duty and import VAT on goods that have been re-imported to the UK after having previously been exported
- read about RGR, including the conditions and how to claim relief
- were declared to the Authorised Use procedure prior to export to the UKCS and properly discharged
- are human or domestic waste that have no commercial value and are intended for disposal
Exported goods must:
- be travelling from Great Britain to the UKCS
- not be prohibited or restricted (controlled goods) as stated in UK trade tariff volume 1, or Excise goods
- be in UK free circulation or entered into the Authorised Use special procedure before moving to the UKCS
Bulk goods, for example chemicals, cements, oils contained in tanks within the vessel’s structure (not in barrels or other containers) exported to or imported from the UKCS may also use the declaration by conduct process providing the goods meet the eligibility criteria set out above.
Businesses
Businesses must be able to meet the fit and proper test set out in the public notice made under Regulation 85A(4) of the Customs (Import Duty) (EU Exit) Regulations 2018. This process does not require a formal application or authorisation, however an officer may give notice to a business or person that does not meet the criteria that they must not use the declaration by conduct process when moving goods to or from the UKCS.
The submission of information to the Report UK Continental Shelf Imports or Exports service must be completed and submitted no later than 1 hour before arrival of the goods for an import and no later than 1 hour before the departure of the goods for an export.
Where a submission needs to be amended as you have made an error or something has changed, this should be completed before the goods arrive (for import) or depart (for export). If the error is not discovered by this time it must be completed as soon as possible. Find out more about amending a declaration.
The loading or unloading of the vessel or aircraft may be completed by anyone that has authority to do so within the bounds of the port or airport.
The importer or exporter, carrier or a representative may complete the submission of information.
For customs purposes (as opposed to VAT purposes) and in the context of movements between Great Britain and the UKCS, the exporter and importer are defined as follows:
Exporter
Exporter is the person able to determine the goods are to be taken out of the customs territory. Where goods are entered to Authorised Use and exported to the UKCS, the exporter must be the Authorised Use authorisation holder.
The exporter will be the person in charge of the goods and providing instructions to shippers, freight forwarders, carriers, vessel or aircraft operators etc. that the goods are to be moved from Great Britain.
Importer
Importer is the person who has determined the goods are to be imported and declared by or on their behalf. They will be in charge of the goods at that stage providing instructions to shippers, freight forwarders, carriers, vessel or aircraft operators, and ultimately responsible for the declaration and onward passage (when put to free circulation), of the goods, on arrival.
It is the port or airport operator’s responsibility to ensure goods imported into or exported from the UK are not released from the port area without clearance to do so. You must check with port or airport operators what arrangements they have in place and abide by their instructions.
When submitting the g-form you will receive a submission reference which can be supplied as evidence where required by the port or airport operator, Border Force or other parties involved in the movement.
Inventory Linked Locations
Where Customs Declaration Service (CDS) declarations are made, all goods must also be entered onto the inventory system to ensure the correct arrival or departure messaging is provided. If you are using the UKCS declaration by conduct process, you may also be required by the port or airport operator to enter the goods onto the inventory system and submit a C21 customs clearance request.
Bespoke Locations
At locations where an inventory system is not in operation you will need to follow the protocols in place at that specific location. You will be asked by the port or airport operator to evidence either the submission of a CDS declaration or use of the declaration by conduct process including submission of the g-form or FAL or GAR form. Border Force may also request evidence that a valid declaration or submission has been made.
Once submitted, the details contained in the g-form cannot be accessed by the submitter or the importer or exporter. If it is necessary to keep a record of the exact details submitted and share these with others in the supply chain, there is a ‘print’ function at the end of the form where a PDF version can be created and saved.
You will need to keep a record of the submission reference with other documents supporting the movement. Read more about Record Keeping.
When using the declaration by conduct process for UKCS movements, the same liability rules apply as for all other customs declarations and processes.
The importer or exporter of the goods is ultimately responsible for ensuring the appropriate customs declaration is made for the goods and for ensuring the contents of the declaration is correct. When using the declaration by conduct process, they may instruct the vessel or aircraft operator to make the g-form or FAL or GAR form submission for them. You can also ask someone to complete CDS declarations on your behalf by appointing a representative.
There must be commercial agreements such as contracts, terms and conditions or a form of written agreement in place with third parties setting out the type of representation:
- direct representation – the representative will be acting in the name of the importer/exporter and means the importer or exporter is solely responsible
- indirect representation – the representative will be acting in their name and means responsibility and liability is shared
- Self Representation – the importer or exporter makes the declaration themselves and is solely liable for any errors
Where representation is not agreed and documented prior to a g-form submission being made it will be assumed that the representative is acting in their own name and on their own behalf.
Goods that are hired from a third party can be moved to or from the UKCS using the declaration by conduct process. For the goods to be eligible for the VAT relief element of Returned Goods Relief, the exporter and re-importer must be the same person.
The person hiring the goods and instructing that the goods need to be exported to the UKCS can be named as the exporter. The person instructing that the goods are to be returned from the UKCS can be named as importer. They may choose to delegate this responsibility to the vessel or aircraft operator or to an agent or representative who will be the declarant. The company hiring the goods or equipment should check with the company that owns them that the goods are in UK free circulation and are eligible to use the UKCS declaration by conduct process.
Example
Company A (a UK company) rents domestically to Company B, Company B sells and rents their own equipment and (depending on requirements) some of Company A’s equipment. There will be a Purchase Order between Companies A and B. Company C, the installation operator raises a Purchase Order with Company B and they ask Company B to deliver the consignment to the quayside where it will be transported offshore.
In the above example Company B would be considered to be the exporter, but could delegate the submission of the form to Company C or the vessel operator by providing clear instructions. Company B should confirm with Company A the goods they have hired are in UK free circulation and are not controlled.
Company B would qualify for VAT relief and Returned Goods Relief providing they re-acquired the goods from Company C and hold evidence conditions of the relief are met.
In the case of an arrangement consisting of a supply of goods by an exporter, where those goods are to be installed or assembled by or on behalf of the supplier, any later re-importation of the same items is excluded from VAT relief.
Declaration by conduct can only be used to place the goods in the following procedures. Goods declared under any other customs procedures must use a CDS declaration.
Import
- 6110 – Release for free circulation of re-imported goods and claiming for Returned Goods Relief following permanent exports
- 6123 – Release for free circulation of re-imported goods in an unaltered state and claiming Returned Goods Relief following temporary export
- Waste – Human or domestic waste for the free circulation procedure
Export
- 1040 – Permanent export from free circulation where no other procedure applies
- 1044 – Permanent export following authorised use where no other procedure applies
- 2300 – Temporary export of free circulation goods where a claim for Returned Goods Relief will be made on reimportation where no other procedure applies
Human and domestic waste that has no commercial value and will be sent to landfill or treated appropriately before disposal can be declared using the ‘Report UK Continental Shelf Imports and Exports’ form. When completing a form to report the import you will be able to choose the option to declare human or domestic waste for the free circulation procedure.
Other waste such as waste chemicals, brines or oils, broken equipment and scrap metal must only use the declaration by conduct process if the eligibility criteria can be met.
Waste which is controlled by licences or certificates, or that does not meet eligibility for Returned Goods Relief (RGR) must be declared using a CDS declaration.