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HMRC internal manual

Export Procedures

Non statistical exports: Low Value (LV) exports

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