VEXP40400 - National Export System (NES) and New Computerised Transit System (NCTS): Evidence of export available under NES

The system, based on electronic rather than paper-based information, has an impact on the evidence of export produced. Every time something happens to the export entry a new version is created.

As a bare minimum an export should have at least 3 versions. There will be

  • a pre-lodgement - This shows an export declaration has been made but the good have not yet been given clearance, or permission to progress (P2P). At this point, the goods do not yet have permission to be exported. This would show as an ICS code A1.

(Following the end of transition, Roll on, Roll off (RORO), and for a period of time other listed locations, have been permitted to make arrived declarations. In the case of these entries, you will not see an ICS A1 in the version available. 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 ()

  • a cleared version - This shows the goods have been given P2P by customs, following an arrival message. This would normally show as ICS 50. An ICS 51 might be seen if Permission to Progress (P2P) has been granted following a documentary check or physical examination.
  • a departed version, which shows that the goods have left the UK /(EU) or are assumed to have left the UK/(EU).

An audit officer who asks for all versions of an export entry will be able to chart the progress of the goods by looking at the Input Customs Status (ICS) codes

  • ICS code 60 - An ICS 60 alone does not confirm the goods have departed. An Export Movement Departure advice (S8) with an ICS code 60 SOE 8 would indicate when a departure message had been submitted to CHIEF to confirm the goods have physically been shipped direct to a country outside the UK(EU). In this instance, the electronic evidence of shipment (S8) can be used as official evidence of export, along with other commercial evidence.
  • Any other SOE code should be investigated further. For example, an ICS 60 SOE D would indicate the goods have been withdrawn inland. This means the goods are considered to have been taken out of customs control and are still in the UK. This would not confirm the goods have departed the UK, especially if this is the last version of an entry. In this instance further information/ evidence should be sought.

  • Where an indirect export is immediately followed by transit, the movement will be discharged by NCTS. In these circumstances, CHIEF would assume the goods left the territory of the EU. The evidence of physical export will usually either be copy 3 of the paper SAD (C88) stamped at the point of exit from the EU, or commercial evidence of export as described in Notice 703 Export of goods from the United Kingdom.ICS code 61 - i An ICS 61 is used when a departure message is not input to CHIEF and the system assumes departure. Normally 15 days after permission to progress is granted, an assumed departure message is generated by CHIEF.In the case of some RORO locations, an assumed departure message will be generated 5 days after P2P has been granted. Details of those locations can be found on the GOV.UK website:

    Sending goods to the EU through roll on roll off ports or the Channel Tunnel - GOV.UK ()A goods departed version of the export entry with an ICS code 61 is not satisfactory evidence of export for VAT zero rating purposes.

  • ICS 62 – For indirect exports, when the EAD is presented at the office of exit from the EU, the MRN should be entered/scanned in to ECS. This would then send a departure message to CHIEF, generating an Export Movement Departure advice (S8) and this S8 should show as ICS 62 SOE 8. This would confirm the goods physically left the EU. In this instance the electronic evidence of shipment (S8) can be used as official evidence of export along with other commercial evidence.

Remember though, the business is under no obligation to retain official evidence of export to support VAT zero rating. The option remains to retain commercial transport evidence to prove that the goods have been exported.

Since the end of the transition period, there are no longer indirect exports from GB. However, this information may be relevant for exports that happened prior to the end of the transition period. It should also be noted that indirect exports may still occur with exports from NI. In these circumstances, indirect exports from NI would be lodged in CDS rather than CHIEF.