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

HMRC internal manual

VAT Export and Removal of Goods from the UK

From
HM Revenue & Customs
Updated
, see all updates

National Export System (NES) and New Computerised Transit System (NCTS): 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

There are three main procedures available under NES. 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 HMRC website – exports>rates, codes & tools.

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.

Simplified declaration procedure

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.

Local clearance procedure

The Local Clearance Procedure (LCP) can only be used by authorised traders and representatives. The LCP allows authorised traders and representatives to have goods cleared at their own or other approved, inland premises. An LCP business is required to advise Customs by means of an electronic notification – Pre-Shipment Advice (PSA)– containing the minimum information required to identify and control the movement and subsequent export of the goods. When permission to proceed is granted, the trader can arrange the transport of the goods to the intended place of loading. Following the PSA,and within 14 calendar days of departure, the trader must submit an electronic supplementary declaration containing full details of the consignment. A DUCR must be quoted on the relevant PSA and declaration to Customs. The DUCR provides the basis for the audit trail through the trader’s records for the consignment.