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HMRC internal manual

Export Procedures

Guidance on other procedures: export procedure

A declaration on an EXS form is only required when the MiB goods are for export to a country outside the EU or to one of the ‘special territories’. Any departing traveller who has MiB goods needs to be dealt with as quickly as possible in order to avoid any delays.

The traveller will present the goods to the officer together with a completed export declaration (EXS and copy) and any other export documentation that may be required ie: an export licence.

For commercial goods below the £750 threshold the export ‘Low value’ procedure can be used.

MiB can be declared through the use of an EXS or, alternatively, the traveller may arrange for goods to be declared to the National Export System (NES). Details of NES procedures can be found in Notice 275. If goods are entered to the NES, electronic clearance will have to be granted before release may be given.

Travellers who fail to pre-enter MiB goods or to declare goods subject to export licensing may be considered for offence action or Customs Civil Penalties.