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HMRC internal manual

Export Procedures

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HM Revenue & Customs
Updated
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Introduction: scope of this guidance

Our guidance is the main reference material for colleagues in HM Revenue and Customs, staff in United Kingdom Border Agency (UKBA) and Other Government Departments (OGD).

Customs export procedures and official systems are outlined giving managers and staff an overview of exports, the legislation and general advice. It confirms the processes for traders who export goods to third countries under the National Export System (NES) and outlines the authorisation process for traders who want to be authorised to use Simplified export procedure or are applying to become NES loaders or Designated Export Place (DEP) operators.

Public Notice 275 should also be consulted when applying UK export procedures.

This guidance replaces all previous books of guidance.  (C3-1 Exports, General and C3-2 New Export System which were issued to processing staff when NES was introduced in 2002.)

The Union Customs Code (UCC) comes into force 1 May2016. This guidance includes changes to simplified procedures under this legislation.