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HMRC internal manual

Export Procedures

HM Revenue & Customs
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International trade developments: by rail, post, air and sea

Under the Union Customs Code (UCC) Regulation 952/2013 the customs location where goods exported by rail, post, air or sea, are taken over for export under a single transport contract, this establishes office of exit. In these circumstances an Export Accompanying Document (EAD) is not required to travel with the goods. Though the Movement Reference Number allotted to the export should be quoted if intercepted before exit.

If presented, the transport document (eg standard shipping note, air waybill or manifest) is to be endorsed ‘EXPORT’ in red and date stamped. This then becomes the evidence to Customs at the place of departure from the EC that the goods have been cleared for export in the UK. When goods are travelling under a transit procedure all copies of the transit document are also to be endorsed ‘EXPORT’ in red. Endorsement of the transport document may be dispensed with in certain circumstances. After July 1 2009 all single transport contract export should leave box 29 blank and quote Additional Information Code = STC99 in box 44 of the export declaration.

A simplified procedure exists for certain regular operators, who make an undertaking that all exports from the UK via other Member States, using transport documents, will declare goods at the office of exit in the UK, giving assurance that this process is always followed. However, the Commission have advised Member States that this concession must be applied through bilateral agreements between the Member States concerned.