Excise goods

A comprehensive guide on Exporting Excise Goods can be found here.
UK-based business exporting excise goods from GB will have to complete a customs export declaration after the end of the Transition Period. This can be a full or simplified declaration and will include exports to the EU. Excise goods will be able to be exported under duty suspension as they can now under our Rest of World export rules. To do so they must move from the exporters warehouse to the port on the Excise Movement and Control System (EMCS).

EMCS will continue to operate but solely for internal UK duty suspended movements, including movements from the warehouse to the port. This will require changes to the EMCS system.
GB exporters will be able to reclaim the UK excise duty back on any exports of excise goods to the EU. Existing Rest of World rules regarding evidence of export will apply to exports to the EU.

Authorisations
The Customs export Declaration will need to be lodged in the HMRC System (CHIEF / CDS)
Excise duty suspended movements will need to be declared on EMCS for the movement from the warehouse to the port.
An excise movement guarantee must be in place (if required) for duty suspended exports to cover the movement from the warehouse to the port.
Systems
All excise exports will be declared through the CHIEF/CDS system. Domestic duty suspended movements will also need to be declared on the EMCS system.
Checks
Any intelligence led checks at the frontier will continue to be carried out by Border Force.

Bottled Water

Requirements
Bottled water will not be subject to specific entry requirements. Bottled water will not be subject to specific check requirements at the border, and will not need to arrive through a BCP.

Documentary and/or physical checks may occur various points through the export process. These checks may include taking a sample of the goods being exported.

Drug Precursors

Drug precursor chemicals are controlled by the Home Office, given that they can also be used to produce illicit drugs – despite having legitimate uses.
Drug precursor chemicals are divided into categories according to the risks associated with these. Information on drug precursor chemicals and their categorisation can be found here.
Requirements
Export licences can only be issued to holders of a valid domestic licence/registration. Exporters must register for a National Drugs Control System (NDS) account to apply for export licences.
Individual export licences are required every time a shipment takes place, to be endorsed by Border force officers at export.
All export licences will be valid for 2 months or in line with the importing country’s permit, whichever expires first.
Further information on the application process, and information needed, can be found here. Individual export licences are required every time a shipment takes place.
Exporters will need an individual licence or registration for each site handling drug precursor chemicals.
The Home Office may need to send a pre-export notification (PEN) depending on the category of chemical and the individual country’s requirements. Exporters should expect another 15 days’ processing time if a PEN is required while the importing authority considers the export.
Domestic licences are valid for one year, and export licences will be valid for two months or in line with the importing country’s permit, whichever expires first.

Firearms

The export of firearms is controlled under strategic export controls as detailed elsewhere in this document.
The controls are currently contained in a mix of UK and EU law. Firearms require licences for export to both EU and non-EU countries, but several simplified export arrangements that currently operate will change at the end of the transition period.
Any UK-EU FTA is not expected to have an impact on strategic export controls, including those on firearms.
At the end of the transition period, those wishing to export firearms must apply for a licence in the same way that they currently do, including the provision of evidence of import consent from the destination country.
Those wishing to temporarily take personal firearms to the EU (e.g. for a shooting holiday or competition) will not be able to do so using the European Firearms Pass (EFP) because this will no longer be available in GB.
The exemption that currently applies to the temporary export of firearms as personal effects to the rest of the world, will now cover exports to the EU; exporters will need to make sure that the destination country would also permit the import and re-export of the firearm.
Open licensing procedures for dealers exporting to other dealers in the EU will no longer operate. UK registered firearms dealers (RFDs) who regularly export to other firearms dealers based in the EU will require individual export licences, but there will be new arrangement to simplify this process. More information is available here.
Requirements
For commercial firearms, importers will need to:
• Exporters can apply for licences using DIT’s export licensing web-portal known as SPIRE.
The licence reference number and type must be included in the appropriate place in the customs declaration prior to the goods being shipped.
General information about export licence requirements, including links to further detailed guidance, can be found here.

Specific information on changes to export controls as a result of EU Exit is available here.

Veterinary Medicines

Requirements
Veterinary medicines exported from GB to the EU will be subject to EU import controls in line with goods exported from the Rest of the World.
Export certificates demonstrate to the country that the good is being exported to that the medicine has been manufactured to a certain standard and/or is authorised for use in the UK. Applications for certificates can be found here.

Waste

Requirements
In broad terms, the current waste shipments procedures will still apply. There will, however, be some new requirements for the movement of waste between GB and the EU after the end of the transition period

The UK is a party to the Basel Convention and a member of the Organisation for Economic Co- operation and Development (OECD) therefore the UK will be treated in the same way as any other OECD country or any country party to the Basel convention that intends to import waste from an EU country.

The rules for shipping non-notified waste or ‘Green List’ waste between GB and the EU for recycling will stay the same.

Further information on categories of waste can be found online.

Exporters should continue to follow the requirements set out in the the EU customs guidelines and the EU Waste Shipment Regulations.

Guidance is available for UK businesses that intend to export waste to the EU, which is available here: EU customs guidelines, EU rules on imports of waste from non-EU countries in the EU Waste Shipment Regulations.

Notified waste shipments from GB to EU
For notified waste shipments from the GB to the EU, exporters should continue to follow the requirements set out in the the EU customs guidelines and the EU Waste Shipment Regulations.

They require:
• waste exporters to complete waste notification and waste movement forms with details of the Customs Office of Entry into the EU and, if relevant, the Customs Office of Exit from the EU*
• waste carriers must provide a copy of the waste movement document to the Customs Office of Entry into the EU, and, if relevant, the Customs Office of Entry into the EU, if requested (if importing into Germany, a copy of the waste movement document must always be provided)
• GB exporters to check that any transport of waste within the EU is carried out by an appropriately authorised waste carrier

*Please note that some EU Member States require shipments of waste to enter, or exit, though a designated Customs Office.

Below is the list of the custom offices designated for the entry of waste shipments into and their exit from the EU: Germany, Bulgaria, Croatia, Germany Luxembourg, Poland, Romania, Slovakia, Hungary.
When waste is exporting to these Member States, the waste carriers must provide a copy of the movement document in respect of notified waste shipments.
Waste carriers will need authorisation for each EU country that they transport waste through or into, as acceptance of waste carrier registrations can vary between countries. Requirements can differ for waste carriers from outside the EU or European Free Trade Association (EFTA) area. Waste carriers should contact the relevant waste authority for the country they are transporting waste to or through and understand the countries authorisation process.

Prior to submission of a notification to export waste to the EU for disposal, the UK Government must submit a duly reasoned request (DRR) to the relevant EU competent authority. The DRR must explain why the UK does not have or cannot acquire the required disposal facilities. An exporter will not be able to submit their notification to export until that DRR is approved. Exports of UK waste for disposal are prohibited, apart from a few exceptions. The impact of the new requirement to submit a DRR will therefore be minimal.

Location of checks
There is no requirement for ‘Green List’ or non-notified waste shipments, to move through a designated point of entry into the EU.

Notified waste shipments (“Amber List”), which require prior approval, must follow the route that has already been agreed as part of the notification application. If the shipment is expected to deviate from the pre agreed route, the exporter will need to inform the relevant competent authorities.

Waste may be subject to physical checks and checks on documentation. These checks can take place at any point from the site of loading to the waste arriving at its point of destination.

Systems
There are no EU IT systems which control the movement of waste between EU member states and the GB.
Green list waste coming into GB or being exported from GB must be accompanied by an Annex VII form (which describes the waste, where it came from, where it is going) and the exporter must have a written contract with the destination facility.
Guidance on how to complete the Annex VII form and Article 18 controls are here.

Medicines,

Medical Isotopes, Clinical Trial Supplies, Controlled Drugs, Substances of Human Origin

Declaration and clearance policies and processes will reflect current arrangements for rest of the world movements.
We are awaiting clarity from the EU on their regulatory and customs requirements. It is possible that regulators within different EU member states may set different requirements, and the compliance strategy at customs/ borders may vary.
Medicine Regulator Requirements
An export declaration will need to be approved by UK Customs before the goods are presented at the border. This will be carried out electronically under NES (National Export System).
It is expected that regulatory licensing information from the importing country will be required for EU customs import declarations.
The acceptance of European Medicines Agency licenses is subject to negotiations between EU/UK.
Systems
An NDS account (National Drugs control System) is required to apply for an export licence. More information can be found here.
A domestic licence is needed before one can apply for an NDS account. If the domestic licence is not valid, the request will be cancelled. Exporters can apply for this here.
Information on the export of Controlled Drugs can be found here.
Exporting Controlled Drugs (CDs)
For Controlled Drugs (CDs) – export licenses are required from the Home Office in the UK and equivalent Government Department in EU member states.
Information will need to be submitted about overseas trading partner and details of the products being imported
Controlled Drug export licences must be physically presented at the border for export and this requirement will continue from 1 January 2021. If this does not happen, these goods will be subject to inspection, further delays and the exporter could be charged as it is an offence to fail to comply with licensing obligations. The penalties for non-compliance are detailed on the National Crime Agency’s website.

Controlled drugs are drugs named in the misuse of drugs legislation. The most common ones can be found on the controlled drugs list. The full lists can be found in both the Misuse of Drugs Act 1971 and schedules 1 – 5 of the Misuse of Drugs Regulations 2001.

Requirements

Information on the export of Controlled Drugs can be found here.

Exporters will need an NDS account (National Drugs control System) to apply for an export licence. More information can be found through the user guide located here.

Exporting substances of human origin (SoHO)
For Substances of Human Origin (SoHO), which includes blood, blood components, organs, tissues and cells, there are no additional border requirements specified in the SoHO legislation.

For specific regulatory information, such as export authorisation and traceability requirements, please contact your regulator.

Strategic Export Controls

Strategic export controls refer to the export of military and dual-use goods i.e. those usable for both civilian and military purposes, including in connection with weapons of mass destruction (WMD); firearms; radioactive sources; and goods controlled because of potential use in capital punishment and torture.
Many of these controls implement the UK’s international obligations and commitments in the field of arms control and non-proliferation of WMD and address international and domestic concerns about exports that can impact on conflict and instability, security, and human rights.
The controls are currently contained in a mix of UK and EU law. Military goods require a licence to all destinations, including the EU. Dual-use and other controlled goods generally move licence- free within the EU customs territory (with some exceptions) but require licences for export to countries outside of the EU.
From the 1 January 2021, a licence will be required to export to the EU all those goods that currently move licence-free. Any licences issued by the UK will still be valid for export from the UK. However, licences issued by the UK will no longer be valid for exports from the EU, and licences issued by EU Member States will no longer be valid for export from the UK.
Any UK-EU FTA is not expected to have an impact on export control, including in the event of no other agreement being reached.
Exports are subject to risk based and intelligence led pre-clearance checks by HMRC and UKBF. These can be documentary or physical and can happen at any stage of an export. Exports can sometimes be detained for a short period whilst these take place. They are undertaken to ensure compliance with Strategic Export Controls. See also to the right.
Further information on firearms is detailed elsewhere in this document.
Requirements
Exporters may apply for a Standard Individual Export Licence (SIEL) or Open Individual Export Licence (OIEL) or, where applicable, register for an Open General Export Licence (OGEL).
A new OGEL covering the export of dual-use items to EU countries is available here.
It is now open for registration and can be used to export from the end of the transition period.
Exporters should apply for individual licences and register for general licences using DIT’s export licensing web-portal known as SPIRE.

The licence reference number and type must be included in the appropriate place in the customs declaration prior to the goods being shipped.
General information about export licence requirements, including links to further detailed guidance, can be found here.
Specific information on changes to export controls as a result of EU Exit is available here.
Location
Controlled goods presented for export without a valid licence are subject to forfeiture and will be seized. Restoration may be offered with a fee based on the nature of the breach.
Exporters may also be subject to post-clearance audits by HMRC. Holders of Open type export licences may be subject to compliance inspections by DIT.
Any intelligence led checks at the frontier will continue to be carried out by Border Force.

Endangered Species of Wild Fauna and Flora (CITES)

Requirements
Exports of endangered species listed under CITES will be subject to export controls as dictated by CITES regulations.
This will require CITES-listed goods to be accompanied by a valid CITES import/export permit.
Species covered by CITES are listed under one of four appendices to the Convention, according to the degree of protection that each species needs. The exact export controls that apply are determined by the appendix the species are listed in.

EU CITES requirements are the same for the UK as RoW.
• Annex A: specimens require a commercial use certificate (Article 10) together with an export permit (or re-export certificate) from APHA and an import permit from the country of destination.
• Annex B: exports from GB would need an export permit (or re-export certificate) from APHA. If explicitly for trade with EU, an EU import permit will also be required.
• Annex C: exports from GB would need an export permit (or re-export certificate) from APHA and an EU import notification from the relevant EU country.
• Annex D: no documents required for export from GB but EU importers will need to complete EU import notification
There are some specific exemptions to these requirements, and applicants are encouraged to contact APHA prior to making an application.

Traders can check whether the species they are looking to import is listed under CITES here.

CITES permit applications are processed by the Animal and Plant Health Agency (APHA). Most permits are processed within 15 working days. Permit forms for import and export, as well as application guidance, are available here.

The exporter or their representatives will need to present the specimens and all documentation to Border Force for endorsement prior to exit from the UK. Both the export and import permit/notification will also be wet stamped by a customs officer upon entry into the importing country.
Exports of CITES-listed species from GB may also require a CITES import permit or import notification and may require an export permit or re-export certificate. This will be determined by the appendix to the WTR the goods are listed under. Details on these are available here.

Documentation must be presented and endorsed by a Border Force official on exit. If no valid UK CITES export permit and EU import permit is presented at the EU point of entry, the specimens will not be allowed to proceed and may be seized.

Location of checks

CITES specimens can only leave GB and enter the EU at designated-CITES points of entry. Further information can be found here.
Additional requirements for live animals, marine-caught fish, animal products and plants and plant products
Exports of live animals or controlled plants listed under CITES may also be subject to separate welfare or sanitary and phytosanitary controls (Products of Animal Origin, products not for human consumption, chilled and frozen goods and forestry material) as detailed elsewhere in this document, which may require additional documentation and further restrict which point of entry/exit they can use. For example, species of live animals listed under CITES would need to enter the EU at a CITES-designated point of entry that also has a suitable Border Control Post for live animals.

Process Map: CITES

Rough Diamonds (Kimberley Process)

Rough diamonds are diamonds that are unworked or simply sawn, cleaved or bruted and fall under the relevant trade tariff commodity codes – 7102.1000 (unsorted rough diamonds), 7102.2100 (industrial rough diamonds) and 7102.3100 (non-industrial rough diamonds).

The framework that regulates the international trade in rough diamonds – the Kimberley Process (KP) – will continue to apply in the UK from 1 January 2021.
Although the UK will no longer be represented by the EU in the KP, the UK has secured independent KP participation.
This means that exporting rough diamonds to the EU will be the same as for other KP participants. Exporting to non-KP participants is prohibited.
The Government Diamond Office (GDO) implements the KP in the UK.
Traders who plan to export rough diamonds from GB to the EU will need to apply to the GDO for a UK KP certificate. Further details can be found on the GDO GOV.UK webpage.
Requirements

All rough diamond exports from GB to the EU would need an accompanying KP certificate issued by the GDO and exported in a sealed, tamper-proof container. This certificate must be supplied to HMRC’s National Clearance Hub, alongside the customs import and supporting documents. The certificate must also be presented to Border Force for verification and endorsement.
Exports may be subject to physical inspection by the GDO to verify that the contents of the consignment match the application provided by the exporter for the issue of a KP certificate.

Rough diamonds which are exported or brought to a place of export without a validated KP certificate are liable to seizure.

Process Map: Rough Diamonds

Temporary export of non-perishables (ATA Carnets)

The ATA Carnet is an international customs document that can be used by private travellers and businesses in over 70 different countries around the world. The Carnet allows non-perishable goods to be temporarily moved between countries without the payment of customs charges. An ATA Carnet is valid for one year from date of issue.
Using a Carnet
• Simplifies customs clearance of goods in exporting and importing countries by replacing customs documents that would normally be required.
• Provides a financial security for customs charges potentially due on the goods.
• Helps to overcome language barriers and having to complete unfamiliar customs forms.
Countries have their own rules about what goods can be brought in with an ATA Carnet, but it can be used for things like:
• Samples to show at trade fairs or sales meetings
• Publicity materials
• Recorded film and audio
• Equipment needed for work like laptops, cameras or sound equipment
• Goods for educational, scientific or cultural purposes
• Sports goods.

ATA Carnets do not exempt the holders from obtaining necessary export licenses or permits.

The current process for ATA Carnets with convention countries outside the EU will apply to relevant imports and exports with the EU at the end of the Transition Period. This means that from January 2021, ATA Carnets will become one of the options available to both businesses and individuals when temporarily moving goods between the UK and EU countries. Detailed guidance is available here

Transport options

Traders applying for a Carnet via the Chamber of Commerce are provided with guidance and directed to the HMRC imports/exports helpline. The helpline will provide the trader with a contact number for a customs office at the port or airport to check if an officer will be available to physically wet stamp their Carnet. HMRC will advise traders of alternative arrangements if necessary.
If the goods are moved/carried in their baggage, they should be presented to a customs official in in the red channel.
Requirements
The ATA Carnet holder must make sure that:
• The Carnet is presented to customs for endorsement each time the goods enter or leave a customs territory. This is currently a manual, paper-based process.
• They present the Carnet and the goods when requested by customs.
Systems
Traders (both existing and new users) need to apply for a Carnet online using the London Chamber of Commerce & Industry eATA Carnet system here or by post.
For more information, traders can contact: National ATA Carnet Unit
Ralli Quays, 3 Stanley Street, Salford, M60 9LA
Telephone: 0300 322 7064
Email: atacarnetunit@hmrc.gov.uk
The London Chamber of Commerce and Industry 33 Queen Street, London, EC4R 1AP
Telephone: +44 (0)207 248 4444 or +44 (0)207 203 1856
Website: London Chamber of Commerce and Industry

Process Map: Temporary Exports from GB

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