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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: declaration methods for re-export

There are several declaration methods available using the National Export System (NES) when goods are being removed from the customs warehousing procedure for direct or indirect re-exports from the EU.

These methods are:

  • Simplified Declaration Procedure (SDP) at the UK frontier, and
  • Full declaration at the UK frontier.

Further information on the above procedures can be found in Notice 3001.

It should be remembered that the use of EIDR and SDP for re-export is subject to an authorisation process outside of the customs warehouse procedure (for full details see National Export System).