Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Export and Removal of Goods from the UK

National Export System (NES) and New Computerised Transit System (NCTS): Overview of the National Exports System

A Customs declaration is required for all goods exported. NES is an electronic based system which allows exporters to lodge an export entry with Customs before the goods leave the UK. Up until March 2002 Customs declarations were paper based. After this date a phased implementation programme was introduced and now all export declarations have to be cleared electronically before shipment can take place. The option to submit a paper declaration - C88 Single Administrative Document (SAD) is now only available for standard full pre-entry procedures at the frontier.

Detailed guidance and information on NES is contained in C3-2 New Export System and Notice276 New Export System.