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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Customs Handling of Import and Export Freight (CHIEF) export declarations: when fallback is invoked

Irrespective of the NES route into CHIEF, the failure of a trader’s chosen route can cause delays. Even though NES offers a wide variety of access channels, it is not always a viable alternative for some traders to use another route by which to make their NES declarations.

Traders are encouraged to persist in their efforts and to keep trying their chosen route, or alternatively, opt for one of the other available routes into CHIEF to effect clearance, using a pre-arranged fallback partner arrangement wherever possible.

Very often connectivity is only out for a short period of time. It is not therefore always practicable to invoke fallback measures, but traders may, when directed, use the following fallback procedure.

When it is confirmed that some of the available routes into CHIEF have been down (for at least half a working day) and are expected to be unavailable for the foreseeable future, we will invoke fallback entry procedures for users of the affected access route only.

Under fallback, declarants will be required to present three documents which can all be downloaded from the HMRC section of the GOV.UK website. These must be headed ‘Fallback’ in red ink and are as follows:

  1. A completed C88 declaration. Traders who are not authorised for simplified procedures must complete all the required boxes on the C88 as a full, export declaration. However, traders authorised for the Simplified Declaration Procedures or Local Control Procedures will be allowed to submit partially completed C88s as Pre Shipment Advices (PSA).
  2. This declaration is to be supported by a written undertaking to commit the C88 export declaration electronically, once services resume. This is to be made on a C1402.
  3. A completed C130EX, which Customs will authenticate, to indicate that the goods have Permission to Progress, (where manual releases can be accepted by loaders). Local arrangements may be made in those ports using either Community Network Service (CNS) or Maritime Cargo Processing (MCP) inventory linking for an override mechanism to authorise loading. In these circumstances the load list should be marked for audit purposes post recovery.

For goods shipping via the EU (indirect exports) the frontier presentation/arrival should be accompanied by a NES reference. This reference should be quoted stating a matching DUCR or MUCR reference.

Responsibility for lodging documents with Customs and presenting evidence of permission to progress to loaders remains with the exporter/declarant. Any indirect movement should obtain an Export Accompanying Document (EAD) as soon as systems recover.