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.|