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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: procedures covering postal exports

When sending a package to any country outside the EU including the Special Territories the trader/agent must complete and affix a customs declaration (CN22, CN23 or a Parcelforce Worldwide Despatch Pack incorporating the CN23) which the trader/agent can obtain from the Post Office. Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over to the post. For commercial items a commercial invoice should accompany the package.

Traders/agents do not need a customs declaration for packages sent to another country within the EU.

Further information regarding exports where an export declaration is required can be found in:

Notice 143 - A Guide to International Postal Users

Notice 3001 - Special Procedures

on the HMRC section of the GOV.UK website.

The trader/agent will require a certificate of posting on Form C&E 132 for goods subject to special control, for example, goods being exported from a Customs and/or Excise warehouse.

If the trader is a business and registered for VAT they will need to obtain and retain a certificate of posting to support the VAT zero rating of the supply and to discharge the liability to customs charges on goods temporarily imported into the UK, further details of the procedures can be found in notices 3001, 275 and VAT 704 on our website.

Further information can be obtained from The Royal Mail International Service Guide or The Parcelforce International, International User Guide. Copies should be available at any Post Office.