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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: removal of corpses from the UK

There will be, on occasions, the need to control the removal of corpses from the UK. Current rules and regulations surrounding this matter are dealt with by the Coroner’s Office, though there may be occasion for Border Force to challenge the authenticity of the removal.

The Coroner will be notified of the intention to remove a body from England or Wales by completion of Coroner’s Form 104.

A body cannot be removed until:

  • notice has been given to the coroner within whose jurisdiction the body is lying
  • four clear days have elapsed after the giving of this notice.

On receipt of the Form 104 the Coroner will certify release using Form 103. This form is in three parts and part B confirms that no further enquiries are continuing with the Coroner’s Office and that the body may be removed.

In any case of urgency, it may be possible to remove the body earlier if the applicant contacts the Coroner in person and the Coroner is satisfied with the information given that no further enquiries are necessary.

Officers are requested not to request either a copy or original Death Certificate as this form may still be awaiting issue.

Where the removal of the body is sent via a freight controlled area, the requirement for Customs at export is the clearance of a Non Statistical declaration. Where access to CHIEF is not available clearance should be achieved through contacting the National Clearance Hub in Salford.