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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Pre-shipment control: supporting documentation requirements

Paper licences

Where a paper licence is held, the paper licence must be attributed to show the correct amount of goods being declared for export. The UCR and export declaration reference must be shown on the licence against the amount being written off. Exhausted licences must be sent to the National Clearance Hub (NCH). On request the trader must surrender any export licence to the NCH.

Paper licences may be issued by other Member States for use in another member state. They can include Advance Fixing Certificates (AFCs) and refund certificates.

Electronic licences

CHIEF has links with the Rural Payment Agency (RPA) and the Department for Business, Innovation and Skills (BIS) to process export licences electronically. Details of the licences issued are supplied to us and set up on CHIEF.

CHIEF will validate the information it receives from the exporter and will reject any entry for which a valid licence is not on file or insufficient. CHIEF will attribute the licence automatically when the trader inputs the licence type, number, line number and quantity (as per licence) and licence status information.

The status flag can be used to notify HMRC and the issuing authority that the licence is being surrendered or is to be treated as exhausted. Once all outstanding export movements have been completed the licence will be closed. Once the licence is exhausted or expired information about the use of the licence will be sent back to the issuing authority.

Where there are no electronic links in place the paper licence must continue to be attributed to show the correct amount of goods being declared for export. The Unique Consignment Reference (UCR) and export declaration reference must be shown on the licence against the amount being written off. Exhausted licences must be sent to the National Clearance Hub (NCH) by the trader for endorsement.

Other supporting documents

There are a number of control documents that will still need to be faxed/supplied to the NCH at the pre shipment stage. These are:

  • Accompanying Administrative Document (AAD) - being replaced by eAAD, see EXPP3040
  • Hazardous waste control document issued by the DEFRA
  • British government military equipment exports, BAOR Form 302 or NATO Form 302. Army Form W5184, RAF Form 1380, and Government Bill of Lading
  • Retail Export Scheme (RES), Forms VAT 407 and VAT 435
  • Radioactive goods, United Kingdom Atomic Energy Authority Form C52
  • MiB (at outward baggage halls)
  • Preference certificates for authentication and supporting evidence (Please note these forms must be authenticated either at the Customs office in Salford or with the British Chamber of Commerce) NB will not be on export declaration
  • INF forms
  • For INF2s - the form will need to be endorsed by an officer at the Frontier who will either fax a copy of the endorsed INF2 to the National Clearance Hub (NCH HUB) or inform them that this has been done. The HUB will then clear the goods
  • For globalised INF2s, an account for the goods from each separate declaration against the globalised INF2, ensuring there is an adequate quantity available and then release the goods
  • T5s: Border Force (BF) will send a photocopy to be endorsed at the HUB and then it will be returned to BF at the frontier
  • Export licences (applicable only where the licence is in the form of document), (endorsed by BF), and
  • Advance Fixing Certificates and Refunds Certificates issued by Other Member States.

Note: While paper based documents are reducing all the time, many original documents will require authentication prior to export and this is achieved through the NCH contacting BF officers at the (air)port.