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HMRC internal manual

Export Procedures

HM Revenue & Customs
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National Export System (NES) and authorisation procedures: conditions for simplified procedures

The authorisation manual details the requirements of simplified procedures. The Customs Authorisation and Approval manual is available from the HMRC section of GOV.UK.

An EIDR authorisation can only be granted where the following conditions apply:

  • pre departure declaration is waived
  • goods are a direct export.

EIDR cannot be used where a standardised exchange of information (INF) is required between customs authorities, for example inward processing and outward processing.

If you have an LCP authorisation that meets the EIDR conditions you can continue to use your current LCP authorisation until it is re-assessed by HMRC for EIDR or until 1 May 2019, whichever is earlier.  There are generic conditions issued within any NES simplified procedure authorisation. Each authorisation is based on the needs of the applicant and the nature of the trader’s business.

As part of the authorisation, traders using simplified procedures or operating a DEP will be required to comply with certain conditions as well as those for regimes which they are also authorised to use eg Inward Processing Relief (IPR)/Outward Processing Relief (OPR).