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HMRC internal manual

Export Procedures

National Export System (NES) and Authorisation procedures: the main points of NES

These are:

Authorisation The Trader must be authorised by Customs to operate simplified procedures.
Approval Traders requiring a DEP will need our approval.
Electronic transmission Pre shipment and post shipment declarations for simplified procedures must be submitted electronically.
Normal Procedures Traders sending messages to CHIEF will need to apply to us for the necessary user names and passwords (for web forms) and role and location codes (for CHIEF).
Positive clearance Goods must not proceed for export until Permission to Progress (P2P) has been given by us.
For most consignments there will be immediate, positive clearance at the air/ port or inland except where the goods are subject to necessary anti smuggling and/or health checks and for CAP goods under local control.    
  Arrival message An electronic message to CHIEF informing us of the arrival of the goods removed under P2P from an approved inland place will be required for all direct exports.

For indirect exports, ie via other member states, an arrival message is only required for duty suspended excise goods.

For goods not declared inland the act of presentation will fulfil the same function as an arrival message.    
  Departure message An electronic departure message is required only for direct exports from the UK, no matter where declared.
  Audit Traders must allow us to undertake audit checks of commercial systems and records and must provide reasonable assistance.