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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Guidance on other procedures: exports of fish to foreign factory vessels

From time to time, foreign factory vessels anchor in British waters and buy fish caught by British fishing vessels.

Such transactions are regarded as exports for statistical purposes.

Agents acting on behalf of the factory vessels submit weekly declarations to Customs.

These may be on an Export Safety and Security (EXS) or CHIEF declaration.