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HMRC internal manual

Export Procedures

National Export System (NES) and authorisation procedures: goods excluded from NES

NES can be used for the majority of goods. However, NES simplified procedures cannot be used for Prohibited or Restricted goods.There are some other exclusions. The exclusions relate mainly to goods already under other customs procedures. Excise goods are eligible for the full declaration procedure, LCP and SDP. But excise goods must not be exported from a DEP. The exclusions from SDP and LCP are:

  • goods controlled by Customs under certain simplified procedures
  • goods which are exported (or removed from Customs Warehouse) under the IPR form C101 simplified authorisation and OPR simplified procedures.

It should also be noted that only the use of LCP full declarations will permit the declaration of licensable goods (eg CAP goods covered by licence).