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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 that allows exporters to lodge an export entry with Customs before the goods leave the UK. 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 EXPP2000 and Notice 275: Customs export procedures