Overview of customs regimes and procedures requiring prior authorisation or approval: Customs Supervised Exports (CSE), including Designated Export Places (DEPs)
A Designated Export Place (DEP) allows economic operators to be authorised to consolidate and clear goods inland at an approved premises (considered to be a frontier location) prior to the removal of goods to the (air) port.
A DEP may be used for goods which are to be exported from the EU by a consolidator, exporter, forwarder or airline.
DEPs are a national facilitation and are not affected by the introduction of the Code.
To qualify for a DEP the economic operator must:
· Ensure premises are suitable for being used as a DEP and meet Health and Safety requirements
· Maintain an electronic inventory system, which meets Customs requirements (this can either be a system supplied by a Community Systems Provider (CSP), or an equivalent inventory system that communicates with HMRC’s customs declaration system, CHIEF (Customs Handling of Import and Export Freight)
· Submit all declarations to CHIEF electronically
· Ensure that Customs clearance is obtained prior to the removal of the goods from the DEP.
Whilst customs clearance will be obtained prior to removal there will be instances where the goods will be re-arrived at the (air) port of departure which may necessitate further customs checks to be made.
There are no provisions under the new Code for the Local Clearance Procedure (LCP) which allowed goods to be cleared at an economic operator’s inland premises. The new Code, in line with the Community Customs Code (Reg. No. 2913/92), requires that goods must be under customs supervision at the time they are placed in the export customs procedure.
Current LCP procedures enable HMRC to select goods for physical examination in the same way that such checks are made at a customs frontier location. We will therefore continue to allow appropriately authorised traders to declare goods to the export procedure at their premises under a new scheme called Customs Supervised Exports (CSE).
Existing LCP traders will initially be deemed to meet necessary criteria for Customs Supervised Exports (CSE) and will be able to continue to declare goods for export at their premises, providing they continue to fulfil the terms of their current LCP authorisations. The current arrangements for these businesses will continue without change on 1 May 2016.
The new scheme will ultimately bring the two procedures into line under customs supervision and once this process has been completed current LCP authorisation holders and DEPs approval holders will both be referred to as CSE. See CAA08280
Economic operators seeking to gain CSE that are not currently authorised will have to meet the following criteria to be aligned with Code compliance standards:
· Applicant complies with criteria laid down in Article 39(a) (b) (c) and (d)
· Applicant has satisfactory procedures in place for handling licences and authorisations
· Applicant ensures that there are procedures in place to inform customs authority of compliance irregularities.
HMRC will reassess existing LCP authorisations against the new criteria after the Code comes into force 1 May 2016.
Under the Community Customs Code (Reg. No 2913/92) LCP can be used in conjunction with other Customs regimes. However under the new Code those facilities may no longer be available. There are existing simplifications within the Community Customs Code (Reg. No 2913/92) that are dependent on LCP. As LCP does not feature in the new Code there will be no such facilities post 1 May 2016. All facilitations post 1 May 2016 will be detailed in the new Code which will not refer to Customs Supervised Export (CSE) as it is a national application of the requirement to supervise goods.