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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Non statistical exports: exports not cleared in the exporter's Member State

Most exports will be cleared in the exporter’s Member State. Only where there are ‘duly justified good reasons’ why this was not possible, the export declaration may be made in the UK.

Examples of ‘duly justified good reasons’ are change of contract and diversion of goods. Closure of a customs office is not a ‘duly justified good reason’.

Where Customs is satisfied that a good reason exists an export declaration should be made in the UK. The EAD will be returned to you for forwarding to the exporter in the other Member State.