Customs Handling of Import and Export Freight (CHIEF) export declarations: Common Agriculture Policy (CAP) goods
The rules for export of CAP goods are important, because the date of acceptance into Customs control determines the refund rate and licence attribution when an export declaration has CAP goods split over multiple containers/loads. It is a requirement that all of these goods must be available to Customs satisfaction. This means they must all be onsite at the port/airport before the Goods Arrival message is entered to CHIEF.
If the Goods Arrival message is entered before all the CAP goods are available to Customs satisfaction, the goods may be delayed for further checking. If all of the declared goods are not onsite then the declarant may be subject to Civil Penalty action by HMRC and Administrative Penalty action by the Rural Payments Agency (RPA). This means they must all be onsite at the inland location at the ‘goods available from time’ (when the legal acceptance takes place on CHIEF) and similarly all of these goods must be onsite at the port/airport before a Goods Arrival message is entered to CHIEF. Non Compliant LCP CAP traders may be subject to Civil Penalty action by HMRC and Administrative Penalty action by RPA.
The CAP Unit of Expertise website also contains important information including some useful Good Practice Guides
Under National Export System (NES) a full pre shipment export declaration must be made to CHIEF for all exports of CAP goods that are subject to:
- a claim to export refund, or
- an export charge and/or
- a mandatory CAP export licence.
Under the NES, the declaration and refund claim is a single electronic document and one of the major benefits for CAP traders using NES is that the declaration triggers the refund which consequently speeds up the repayment of the claim.
CAP Export Refund Declarations
If the goods are to be declared at the trader’s premises, a full pre-shipment declaration must be lodged electronically. A ‘time out’ period will have been agreed locally which will allow us to arrange a visit should an examination be required. The declaration should advise the date and time the goods are to be packed, put into control and when they are to be dispatched.
The date into control is the date for CAP refund purposes. If there is no requirement to examine the goods, CHIEF will send a message to the trader at the end of the time out period giving ‘permission to progress’ and the goods may leave for the (air)port of export.
If an examination is required and is satisfactory, the Local Control Office (LCO) may override the time out and give the ‘permission to progress’ message. When the goods arrive at the (air) port of exit, a ‘notice of arrival’ message is input by either the CSP, loader, carrier or shipping line etc. Further checks may be required, but if not, a ‘permission to load’ message is given.
Once the ‘vessel departure’ message is transmitted to CHIEF the licence is attributed and the details are forwarded to the Rural Payment Agency (RPA) for payment of the claim.
Declarations made at the frontier
Export of CAP goods which attract a refund and are being lodged at the frontier are not subject to a ‘time-out’ period. A full entry declaration is electronically transmitted and ‘arrived’ at the frontier. Any CAP examinations will be notified immediately and the container will be directed within the (air) port area accordingly. If not, a ‘permission to load’ message is given. Once the ‘vessel departure’ message is transmitted to CHIEF the licence is attributed and the details transmitted to the RPA for payment of the claim.