Chapter EXPP4040
Published date | 10 April 2016 |
Record Number | EXPP4040 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
There are a number of options for traders to choose from:
- full pre shipment declaration procedure - where declarations can be submitted electronically at the approved (air) port and Designated Export Place (DEP)
- Simplified Declaration Procedure (SDP) - must be submitted electronically and is typically used for release of goods for export at the frontier.
- Customs Supervised Export (CSE) (previously LCP) - must be submitted electronically and typically used for exports from inland approved premises. CSE approved traders must submit a full pre shipment declaration to CHIEF
- Low Value and non statistical simplifications of the full pre shipment procedure
- C21 Customs Removal Requests for indirect exports from Other Member States (OMS)
- Entry in Declarents Records (EIDR) Entry made in own records followed by a supplementary electronic declaration.
Following CHIEF validation of the declaration, in most cases there will be immediate, positive clearance for export goods. Exceptions will be where the goods are subject to necessary anti smuggling and/or health checks or Common Agricultural Policy (CAP) goods claiming an export refund.
System objectives to:
- apply Customs supervision of goods for export
- prevent export of prohibited goods
- prevent export of restricted goods unless valid control documents are presented
- maintain EU assurance programme for Common Agricultural Policy (CAP)...
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