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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Customs Supervised Exports (CSE), including Designated Export Places (DEPs)

HMRC are implementing a new process called Customs Supervised Exports (CSE) to replace Local Clearance Procedure (LCP). CSE is a national facilitation.

Whilst CSE is a national scheme that replicates certain LCP procedures, in legal terms it is not LCP. Where other facilitations depend on references to LCP, these will not be available until the relevant legislation has been amended. 

Legal Act Article Explanation/ Usage
Code A. 158(3) Requirement for goods declared for export to be subject to customs supervision
Code A. 267 Customs supervision and formalities on exit.