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HMRC internal manual

Export Procedures

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HM Revenue & Customs
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Guidance on other procedures: Continental Shelf

The treatment of goods being exported to the Continental Shelf changes with the implementation of the UCC. All customs declarations are required to be electronic.

Goods can be exported using any of the following procedures:

Full declaration (normal procedure)

Simplified Declaration Procedures (SDP)

Entry in Declarants Records (EIDR) (not excise goods)

To use SDP or EIDR prior authorisation is required. These can be applied for on C&E 48. The application must be marked as UKCS.  Goods in excise duty suspension must be exported using normal export procedures.

For goods being exported to the Continental Shelf (where the installation is operated by an EU legal person) no pre-departure safety and security declaration is required (Article 245, Delegated Regulation EU Reg. No 2015/2446).

For all other exportations a safety and security declaration must be submitted in advance of the goods departure using the required data sets and timescales laid down under the UCC (Article 263 UCC (EU Reg. No. 952/2013) and Annex B data sets Delegated Regulation EU Reg. No 2015/2446). This safety and security declaration must be submitted to CHIEF, please see Export Control System (ECS): supporting guidance for further information.

See CIP 14 (2016) for further guidance.