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HMRC internal manual

Export Procedures

Post shipment action: post shipment amendments


You may allow exporters to amend export declarations within 14 days of lodgement by using a Form C81. However, any such amendment must not have the effect of making the export declaration relate to different goods. Officers are to call for the exporter’s written explanation if cases of this nature arise.

CHIEF and non CHIEF declarations

Once goods have been cleared for export and have departed the UK, the only way of amending details of an export will be by completing a Form C81. CHIEF processing finishes once goods have departed so any subsequent amendment should be notified as soon as an error is found.

In addition to completing the Form C81 it is advisable to forward a letter of explanation to the Statistical Office and to keep copies of the C81.

Copies of the form C81 can be found on the HMRC section of the GOV.UK website.

Where the change relates to a Customs Special Procedure (IPR, TI, End Use or Customs warehousing) the records should be annotated where the amendment relates to a CPC change. Amendments should be sent to:

Customs Trade Statistics
HM Revenue and Customs
3rd Floor
Alexander House
21 Victoria Avenue
SS99 1AA

Changes notified on the C81 form are amended for statistical purposes only. Consequently the completion of this form should not be considered as automatically fulfilling the obligations of pre entry at export/re export or be used in any retrospective claims for duty relief.

It is essential that the staff of the Statistical and Analysis Unit can positively identify any given consignment. All details of the originally declared particulars must be advised for this purpose.

Only amended details need to be inserted in the ‘Corrected details’ column.

All quantities and values (in sterling) are to be entered to the nearest whole number, decimals and fractions are not required.

Should the situation arise where, for example, goods of one Tariff description were originally inserted in error on an export declaration when goods of two or more different Tariff classifications were, in fact, exported, then only the column, headed ‘Particulars originally entered’ on the face of this form, is to be completed and separate sheet(s) of paper used to furnish the correct details.