SPE15860 - Removals for export: removals to the continental shelf

Note: This manual is under review and is likely to be withdrawn.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.

Goods may be exported to the UK continental shelf by using one of the following declaration processes:

• full declarations (normal procedure)
• SDP
• EIDR - non-excise goods only

All customs declarations must be made electronically.

To use SDP or EIDR prior authorisation is required. Applications for these procedures are made using form C&E48 and marked as UKCS.

If SDP or EIDR is used, a supplementary declaration must be submitted within 14 days of the exportation.

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.