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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Guidance on other procedures: manifests

It is a legal requirement for information to be provided to Customs about exports loaded on the export means of transport.

After export goods have been loaded the operators of the ship or aircraft (or their agents) as part of the outward clearance arrangements must, on request, provide Customs with a list of goods on board the export means of transport.

The document listing the loaded goods is termed the manifest.

The information that must be shown on the manifest is set out below.

Following the introduction of Safety and Security regulations the carrier will notify 3rd countries of security data in advance of sailing.

Non container traffic

Goods exported by ship

The ship’s manifest must contain the following information for each consignment:

  • the name of the consignor, or forwarding agent or shipper
  • the marks and numbers of the packages
  • the number and type of packages, or quantity for bulk goods
  • a description of the goods
  • Safety and Security data.

Ship’s manifest must be presented to Customs within 14 days of date of departure of the vessel except where local arrangements apply.

Goods exported by aircraft

Except for the airlines using computerised freight inventory systems approved by Customs aircraft manifests must show, for each consignment, the required particulars on Form C257. The manifest must be presented to Customs when applying for outward clearance for the aircraft.

Container traffic

For goods exported in containers, the ship or aircraft manifest must show:

  • the identifying number of the container, and
  • the name(s) of the operator(s) of the container.

For each consignment in the container the vehicle container manifest must give the information called for under Non container traffic - Goods exported by ship.