EXPP1010 - Introduction: scope of this guidance

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Our guidance is the main reference material for colleagues in HM Revenue and Customs, staff in United Kingdom Border Force (UKBF) 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 under the National Export System (NES) using the Customs Handling of Imports and Exports Freight (CHIEF) system 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. It also confirms the process for traders who export goods using the customs Declaration Service (CDS)

The Union Customs Code (UCC) came into force on 1st May 2016. It was applicable until 31st December 2020 and only continues after this date in Northern Ireland. From 1st January 2021 new UK export legislation came into effect for exports from GB (England, Wales and Scotland). The main piece of UK legislation that covers the GB export process is The Customs (Export) (EU Exit) Regulations 2019.