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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Customs Supervised Exports (CSE), including Designated Export Places (DEPs)

Designated Export Places (DEPs) are a national facilitation and are not affected by the introduction of the Code.

DEPs can continue to be authorised and operated under the current guidelines and procedures.

The Code and Community Customs Code (Reg. No. 2913/92), require 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).

Initially, existing LCP traders will be deemed to meet criteria for CSE and can 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.

Please refer to section CAA03330 for future treatment of DEPs and LCP exports under the new CSE scheme.