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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Introduction: the law

The legal provisions regulating export declarations are included in the Union Regulations and national legislation set out below:

Union Regulations

  • Union Customs Code (UCC ) Regulation 952/2013
  • Delegated Regulation  2446/2015
  • Implementing Regulation 2447/2015

National legislation

  • Customs and Excise Management Act (CEMA) 1979 - Section 52 - 68 (Exports) as amended by SI 1991 No. 2724
  • Statutory Instrument 2003 No 467
  • Value Added Tax Act 1994 - Section 16.1

Law and regulations

  • The legal basis for National Export System (NES) after 1 May 2016 is the Union Customs code and its delegated and Implementing Regulations.  Some relevant articles are listed below: Article 6 of the UCC : Means for the exchange and storage of information and common data requirements
  • Title VIII of UCC Articles 263 to 277: legislation for goods being taken out of the Customs Territory of the Union
  • Articles 166, 167 and 182  UCC: legislation on Simplified Procedure and Entry in Declarants records ( SDP and EIDR)
  • Articles 170 to 175  UCC: legislation on customs declarations.
  • Articles 145,146 and 150 of Delegated Regulation: legislation requirements for SDP and EIDR requirements
  • Article 224 of the Implementing Regulation: legislation on supporting documents
  • Delegated Regulation Articles 244 to 249 and Implementing Regulation Articles 326 to 344: legislation for goods being  exported outside of the Union.

Export Licensing legislation

Full details of legislation affecting export licensing controls are outlined in:

There is also a beginner’s guide for export controls at the following link: Do I need an export licence?