VEXP40100 - 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. The National Export Systems (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) would only be permitted in exceptional circumstances. For example – for goods being exported using merchandise in baggage.
Detailed guidance and information on NES is contained in EXPP2000 and Check if you need to declare goods you bring into or take out of the UK: UK Trade Tariff: exports - GOV.UK ()VEXP40200 Procedures available under NES

This section describes the customs procedures used for export declarations, and how these provide an audit trail to the exporter’s records. The following terms are used throughout:

CHIEF – Customs Handling of Import and Export Freight – the computer system for processing customs declarations.

DUCR - Declaration Unique Consignment Reference

The procedures available under NES are detailed below. Under each procedure it is the DUCR that provides the basis for the audit trail for the consignment. Details of correct DUCR formats are on the Gov.UK website. UK Trade Tariff: exports - GOV.UK ()

Standard full pre-entry procedure

Under the normal procedure, the exporter or their representative completes a full pre-shipment entry. This can be an electronic declaration to CHIEF under NES or a manual paper Single Administrative Document (SAD) input on to CHIEF by Customs. In both cases the goods must be pre-lodged, presented to Customs and the declaration cleared on CHIEF before the goods are loaded for export. Each consignment must be given a DUCR which provides the audit trail for the consignment.

(Following the end of transition, ‘Roll on, Roll off’ (RORO) and other listed locations have been permitted to make arrived declarations. You can confirm if an entry is an arrived declaration through the details given in Box 1 of the entry – for example EX D would be a pre-lodged entry, whereas EX A is an arrived declaration. Further information can be found at GOV.UK

UK Trade Tariff: exports - GOV.UK ()

Simplified declaration procedure (SDP)

The Simplified Declaration Procedure (SDP) can only be used by an authorised trader or representative. The SDP allows authorised traders and representatives to declare goods for export by submitting a simplified, electronic, pre-shipment entry to CHIEF. This must be followed by an electronic, supplementary declaration within 14 days from the date of shipment. The authorised trader or representative assigns each consignment with a DUCR to be quoted on the relevant

declarations to Customs. The DUCR provides the audit trail through the trader’s records for the consignment.

Customs Supervised Exports (CSE)

Customs Supervised Exports (CSE) is a national scheme which allows approved traders, whom must also be the declarant, to present goods to customs at their approved premises as if they were presented at the frontier. This would allow for permission to progress to be granted before the goods leave the premises, and for any checks/examinations to be carried out at their approved premises. These types of declarations would still require a DUCR to be quoted on the declaration, and this should provide an audit trail for the consignment through the trader’s records.

Entry into Declarants Records (EIDR)

Entry in Declarants Records (EIDR) allows for traders to lodge their customs declarations in their own records. In order to be authorised, traders need to fulfil certain AEO criteria. In addition, a trader could only be authorised for EIDR where the obligation to submit a pre-departure declaration can be waived. An example of when goods might be eligible for EIDR, could be goods exported by pipeline. A supplementary declaration would still be needed for EIDR. As with SDP, a supplementary declaration would need to be submitted within 14 days of the goods departing the UK. There would still be the requirement for a DUCR on the supplementary declaration and this should provide an audit trail for the consignment through the trader’s records.