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HMRC internal manual

Export Procedures

From
HM Revenue & Customs
Updated
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Non statistical exports: overview

This is a simplification of the standard full pre-shipment procedure. It is a procedure that may be used for goods which although of no statistical interest must still be declared to us at the pre-shipment stage. The procedure allow the input of an abbreviated pre-shipment declaration which must include the special CPC (1000 098) for this simplification. There is no requirement for a post shipment declaration. This non statistical simplification cannot be used for dutiable or restricted goods.

See below:

Personal and household effects, legacies, decorations, honorary distinctions and prizes (including cars used by the exporter in a private capacity prior to export and pleasure craft which are now exported VAT free. Note that a full statistical declaration must be presented for used cars, pleasure craft for resale abroad). * Export CPC for private exports to be used.

The following goods provided they are not the subject of a commercial transaction:

  • advertising materials, instructions for use, price lists
  • ballast, dunnage, oil sludge and tank cleanings, waste for dumping at sea, and other goods which have become unusable or which cannot be used for industrial purposes
  • human remains, coffins and urns, funeral ornaments, items for the upkeep of graves and funeral monuments
  • photographs, exposed and developed films, drafts, drawings, copies of plans, manuscripts, files and records, printing proofs
  • postage stamps.

Stores and equipment exported by British, Commonwealth and foreign government forces in the United Kingdom solely for their own use (including US Army and Air Force Exchange Service or US Navy Exchange) and such stores and equipment re-exported. (Sales of military and naval goods (including ships) by the British Government to customers abroad are commercial transactions which require full export declarations).

US Government surplus stores exported direct after disposal sales.

  • Broadcasting, sound and television recording equipment for use on board the exporting vessel or aircraft without being landed abroad other than for limited use in the vicinity of the ship or aircraft.
  • Banknotes after issue into circulation, being legal tender in any country, issued stock share and bond certificates and similar titles of ownership.
  • Temporary exportations and re-exportations of the following: goods, including works of art, intended for fairs and exhibitions fairground equipment professional equipment (for example, contractor’s plant, film and radio equipment, tools of trade, theatrical effects and scenery, musical instruments and the like) goods for testing, or goods used to carry out tests apparatus and equipment for experimental purposes racing pigeons exported for release and flight home commercial samples and advertising films means of transport, containers and equipment connected with transport (for example, pallets, trays, spools, bobbins) packaging revenue stamps (for example, banderoles and liquor stamps) re-exported after affixation to tobacco or spirit goods aircraft spare parts, equipment etc by authorised aircraft spare parts depots, and precious stones for valuation, grading etc, where ownership has not changed.
  • Goods consigned to the Channel Islands
  • Excess fuel carried in tanks which are not part of a vehicle’s normal fuel system.
  • Diplomatic mail.
  • Goods benefiting from diplomatic and consular or similar immunity, gifts to a foreign head of state or members of a foreign government or parliament, British government owned stores exported for British government use overseas.

When a trader exports Non Stat goods they must use a special Customs Procedure Code (CPC) (10 00 098) to identify the goods to CHIEF for details see Volume 3 of the Tariff Appendix E1 (PDF 41KB). A customs declaration is not required provided that:

  • the trader is taking the goods with them when they leave the UK
  • no export licence, permit or certificate is required
  • the trader is not exporting the goods for commercial or business purposes, and
  • the goods are not under (Community Transit) CT or ATR (Turkey Preference) document.

Note: Export of goods purchased under the Retail Export Scheme are declared on Form VAT 407 and are non statistical declarations for VAT control purposes. The goods and forms must be produced to the export officer for certification where the UK is the last point of exit from the Community, see Notice 704 VAT Retail Exports.