EXPP9050 - Non statistical exports: Low Value (LV) exports

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

 

This is a simplified procedure for single consignments of goods which:

  • have a total value of less than £600, and
  • weigh less than 1000kg, and
  • are not dutiable or restricted.

For this procedure, only a simplified pre-shipment declaration is required. When the exporter declares LV goods you must use a special Customs Procedure Code (CPC) (10 00 097) to identify the goods to CHIEF (further details can be found in Volume 3 of the Tariff Appendix E1). The trader may lodge a declaration for this procedure by using one of the approved electronic links to CHIEF, or alternatively, by using a partly completed Export Safety and Security (ESS) form.

Note: For goods that are dutiable and/or restricted, a full declaration must be completed. The special CPC shown above must not be used.

Data requirements for Low Value Exports: Low Value (LV) declaration: pre shipment notification

Box 1

First and second parts

Box 2

Exporter/consignor (details optional yet number required)

Box 5

Items

Box 6

Total packages

Box 8

Consignee

Box 14

Declarant or representative of the exporter/consignor (only required if different from Box 2)

Box 17a

Country of destination (code)

Box 21

Transport ID + shipping marks

Box 31

Packages and description of goods**, marks and number, container numbers, number and kind

Box 37**

Procedure code

Box 40

Summary Declaration/Previous Document

Box 44

Additional information, documents produced, certificates and authorisation, level of representation, UCR, BIS licensing indicator

Box 46

Statistical value (unless Non Stat item is being declared)

Box 54

Name, place and date

 

Note: Under the Low Value procedure no supplementary declaration is required

** Enter CPC. Do not use for dutiable and restricted

Box 15a

Country of Dispatch

Box 29

If indirect movement, box 29 must be completed

Box 30

Location of goods