SPE15840 - Removals for export: supporting evidence of export
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Examples of the types of commercial documents required to be produced as supporting evidence of export are as follows:
Customers orders |
Contracts |
Correspondence |
Copy export invoices |
Advice notes |
Consignment notes |
Packing lists |
Insurance and freight charges |
Evidence of payment/Credit transfer documentation |
Receipts |
All of the above documents must clearly identify - the exporter, the customer, the goods (including the means of identification such as the serial number) and the export destination.
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.