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HMRC internal manual

Export Procedures

Non statistical exports: goods not dutiable or restricted

If the trader is exporting freight goods which are of no statistical interest and are not dutiable or restricted, they may declare them for export before shipment by means of a pre shipment advice.

This can be:

  • a non statistical pre shipment advice following input to CHIEF, or
  • a partly completed C88 (copy 2).

Please note that Customs do not need a post shipment declaration in these circumstances.