SPE15830 - Removals for export: evidence of export

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The following table gives details of the evidence of export that need to be produced:

Method of export	Evidence required
Direct export using the customs warehousing arrangements - entry to the export procedure at the UK office of exit.	Goods Departed Message (GDM) - see SPE15835.
For NI ony: Indirect export using the customs warehousing arrangements to move to the EU office of exit, see also SPE15825.	For NI only: A copy of the export declaration together with an S8 report bearing the MRN reference and confirming the goods have exited the Community (ICS code 62).

Although the documents detailed above will be the primary evidence of re-export, evidence to support the actual exit of the goods from the EU should also be held in the form of commercial documents, see SPE15840.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.