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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: prohibited, dutiable or restricted goods temporarily exported from the Union

There is a procedure for dealing with the temporary exportation of dutiable and restricted goods which are not under a Customs procedure.

Action at office of export

Box 31 Description of goods
Box 33 Commodity Code
Box 38 Net Mass
Box 104 Tick ‘other (specify)’ box and enter in block capitals one of the following as appropriate to the circumstances
  ‘Exit from the Union subject to restrictions - goods intended to be reintroduced into the territory of the Union’
  ‘Exit from the Union subject to duty - goods intended to be reintroduced into the territory of the Union’

Action at office of exit

The form and the goods are to be presented to you. Check that the form has been correctly completed and that it corresponds to the goods.

Action at office of re-importation

Take the following action:

  • Box J put a cross in the first box and insert the date when the goods are re-imported, and
  • Remarks box. Make a note of any irregularities.

Return the form to the office of exit.

This procedure does not apply to goods:

  • carried by air, or
  • carried by a regular shipping line, by a direct route without a stop outside the EU.

Form C1125 can be found on our website.