National Export System (NES) and authorisation procedures: details to discuss with trader before authorisation
The following should be fully discussed prior to authorisation the:
- general authorisation requirements including the submission of pre and post shipment declarations
- requirement to maintain a system in support of the records kept which establishes their relationship to the declarations made using a Unique Consignment Reference (UCR). The system should be sufficient to enable the Department to carry out assurance visits including some transaction testing
- implementation plan and date which the applicant wishes to begin using the procedures
- use of third party service providers, and
- nature of the goods being exported (ensure that the applicant is aware of the types of goods excluded from the procedures).
The Customs Authorisation and Approvals manual contains guidance for assurance staff on authorisation procedures under the UCC. This is available on HMRC intranet pages and externally on HMRC section of GOV.UK.