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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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Particular types of export to destinations outside the EC: Exports by courier and fast parcel services: Memorandum of Understanding (MoU) between HMRC and the Express Industry

HMRC has approved a number of operators for specific, simplified export procedures within the terms of a Memorandum of Understanding (MoU). Operators must first be approved by their local Customs office for National Export System Simplified Procedures, typically Local Clearance Procedure (LCP) or Simplified Declaration Procedure (SDP). Operators may then apply for individual MoU status.

Under the MoU, goods up to the value of £2000 which are non restricted will be Bulk Declared for Customs Export entry purposes and will have no official proof of export. In these circumstances, the exporter will only hold commercial proof of export obtained from the courier or fast parcel operator.

For goods which are

  • over £2000 in value, or
  • restricted or subject to license (irrespective of the value)

there must be a full Customs entry, and in these circumstances there will be both official and commercial proof of export.

Some couriers and fast parcel operators have Track and Trace facilties which can be utilised to confirm the delivery of a consignment abroad.

The MoU arrangements are managed by The Express Industry Unit at Cardiff, to which requests for further information or queries may be referred.

The contact details are

The Express Industry Unit

13th Floor South Government Buildings

Ty Glas



CF14 5FP

fax number 029 20326544

email expressindustryteam, moucardiff (LocalCOMP CCG CITEX)

email ExpressIndustryTeamMOU{Cardiff}