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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Guidance on other procedures: export of Merchandise in Baggage (MiB)

Arrival of traveller at Export controls

There are two scenarios at export for MiB goods, both require the completion of an export entry. The entry may be in electronic format or a manual Export Safety and Security form (EXS) which will capture fiscal and S&S details.

1. Goods previously entered to the National Export System (NES)

  • on presentation of the goods for export the exporter should be asked if the details have been declared to NES and, if the goods have been captured on CHIEF, an arrival of goods message needs to be sent to CHIEF
  • where access to CHIEF is not readily available contact with the MiB team in Heathrow should be considered. Exceptionally, contact may be made with the National Clearance Hub in Salford
  • CHIEF will determine the route of the goods and if a physical examination is required
  • once the officer is content that the correct goods have been declared and that the CHIEF records have been updated the passenger may proceed.

2. Goods declared on an EXS entry for export

  • confirmation that the goods have not been entered to the NES should be obtained
  • the EXS should be face-vetted and compared to the goods being declared
  • any missing information required will need to be input before clearance is given
  • when the officer is satisfied that both the entry and the goods are in order for shipping they will stamp the copy of the EXS and return it to the traveller
  • the details shown on the EXS will then be entered into CHIEF after the traveller has been allowed to proceed
  • where box 29 is completed the details must be entered to CHIEF before the passenger proceeds and clearance obtained
  • for remote locations the details may not initially show on CHIEF, so any endorsed Export Accompanying Document (EAD) will provide official evidence of export from which goods may be considered for VAT zero rating.

Note: Where, at export controls, contact cannot be made with an officer, a copy of the Export entry and any accompanying papers should be deposited in the drop off box supplied at export. Details of the flight or vessel should be written on the copy entry confirming the date and time of departure. These forms need to be collected and forwarded to the MiB team in Heathrow

Where goods at export are accompanied by an export licence or accompanying paperwork any commercial references or document

  • numbers should be written on the EAD. Dispatch and endorsement of export licences is highlighted in the Strategic Goods and Services: BIS Export Licensing and Sanctions - Particular circumstances guidance
  • under no circumstances are Copy EADs to be forwarded to an office, other than Heathrow
  • wherever possible, Heathrow MiB team will enter the details of the export to CHIEF before shipment takes place yet there will be a number of instances where the details are entered retrospectively.