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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: Channel Islands

Although the Channel Islands are part of the customs territory of the European Union they do not form part of its fiscal territory. This means that under the Value Added Tax Regulations 1995 (SI 1995/2518) exports to the Channel Islands have to comply with the Union Customs Code and its Delegated and Implementing Regulations.

A Customs declaration is required for goods exported to the Channel Islands. For goods in free circulation a simplified (non statistical) declaration is adequate. Such declarations may be made by using specific simplified arrangements rather than a C88 or NES declaration. For goods in free circulation or exported on regular ferry routes a single, Non Stat declaration for the ferry sailing is sufficient for NES purposes.

Simplified arrangements for maritime exports from certain ports may use a combined consignment note and customs declaration (CNCD).

For exports by air at inventory linked locations the C21 procedure may be used, at non inventory linked sites local procedures using an airway bill and manifest may be used.

However, for goods subject to Excise or customs controls a NES declaration is still required. Where the NES is used for these goods an arrival declaration must be submitted.