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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
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Pre-shipment control: place where the export declaration is to be lodged

UCC Regulation 952/93 Articles 159 and 263, and Implementing Regulation Article 221 requires that the export declaration is lodged at the exporter’s competent customs office. However, this article also provides that, where for administrative reasons this cannot be applied, the declaration may be lodged at another customs office concerned with the export in the exporting Member State.

The point of these regulations is to require exporters to clear their goods in the exporting Member State. There are two good reasons for this rule:

  • the export formalities should be completed in the place where the best conditions for an effective control exists, and
  • to avoid customs offices of exit being over burdened by having to carry out formalities which can be better carried out elsewhere.

However, a further derogation is provided by Article 791 of Regulation 2454/93 which allows the export declaration to be lodged in another Member State if there are ‘duly justified good reasons’ for doing so, but these are not defined in EU Law.

The following may be treated as valid:

  • change of contract
  • diversion of goods, and
  • loss of documents.

The following may not be treated as valid: a closed customs office.