1. The law 1.1 All goods exported from the UK to non-EU countries must be declared to customs In the UK all export declarations must be made electronically to the National Export System (NES). Electronic declarations can be made by the exporter or their appointed representative to Customs Handling of Import and Export Freight (CHIEF). In some circumstances […]
Category: Customs Forms/ Returns [UK]
National Exports System
3. The National Export System (NES) and the Export Control System (ECS) 3.1 NES NES is the UK’s national export system. Under NES all export entries are processed electronically through the CHIEF system. 3.2 Master Reference Number Under the UCC the Movement Reference Number is renamed as the Master Reference Number (MRN). All export declarations are issued with an MRN. This is a key reference generated […]
Making Export Declarations
8. Processing of export declarations Export declarations must be positively cleared by customs before the goods are allowed to leave the UK. Clearance can only be obtained through the provision of a goods arrival message that formally enters the goods into customs control (legal acceptance). Following the input of the goods arrival message, the message sender […]
Completing the Export Declaration
11. Export completion rules: SAD C88/ESS BOXES 11.1 Box 1: declaration Declaration types Screen name EDI data element C21, Full, SD and PSA Decln (1) DECLN-TYPE This box has 3 subdivisions but only the first 2 are to be used. For the first subdivision enter the type of declaration as follows: CO Export of goods in free circulation to a Special Territory […]
Exports Procedures
4. Export procedures and types of declaration All export declarations should be submitted electronically to the CHIEF system. 4.1 Full export declaration The usual method of providing details of exports is by electronically completing a full export declaration into CHIEF. There are rules around the data requirements for the full declaration. Except in specific circumstances there’ll be no need to present pre-shipment supporting […]
Fall Back Systems Exports
5. Manual procedures All declarations are expected to be made electronically, if you don’t have access to CHIEF you should consider arranging for a third party to submit the declaration on your behalf. Sometimes it may be necessary to use the manual process. For example, someone taking commercial goods with them in their baggage to raise sales for […]
Supporting Documents Exports
18. Supporting documentation requirements For certain types of export there is a requirement to produce supporting documentation. There are specific rules for the handling and processing of these documents. 18.1 Electronic licences CHIEF has electronic links with the RPA and the Department for Business, Innovation and Skills (BIS) to process export licences electronically. Details of the licences issue are supplied […]
Completing the Import Declaration
2. Standard import procedures (including customs warehouse removals – general requirements) 2.1 Completion of import declarations This part explains in detail the information to be declared under each box heading on an import declaration. Customs staff at the place of entry presentation should be consulted if there is any doubt about the way in which particular boxes […]
Making Import Declarations
2.4 Presentation of import declarations to HMRC Import declarations (but excluding certain CFSP and paperless Route 6 entries) must be presented to the NCH: BT-NCH HM Revenue and Customs BX9 1GZ Fax: 0800 496 0699 Email: Northregionepuoperations@hmrc.gsi.gov.uk or NCHLAP@hmrc.gsi.gov.uk Import declarations must be made directly following presentation of the goods to HMRC. Import declarations can be pre-entered onto CHIEF up to 30 days prior to the […]
The Import Control System
3. Import Control System (ICS) This section of the Tariff covers the operation of the ICS. 3.1 Security and Safety legislation relating to imports into the EU The implementation of Security and Safety legislation is laid down in Commission Regulation 952/2013 (commonly known as the UCC). The Data elements for ICS are in Annex 30A of Commission Regulation 2454/93 until Community […]
Other Import Procedures
4. Other import procedures In addition to the procedures already detailed for declaring goods at import a number of special arrangements exist to facilitate trade in a variety of different circumstances. These facilities are summarised in this section. 4.1 Bulk consignments procedures Bulking of consignments of documents eligible for admission under CPCs 4000C31, 4000C34, 4000C35, 4000C36, 4900C31, 4900C34, 4900C35 […]
Special Procedures and Regimes
5. Imports to certain regimes 5.1 Customs Warehousing General This is an EU customs procedure under which non-EU goods may be stored without payment of the Customs Duty and import VAT due. Type R is a public warehouse authorised for use by warehouse keepers whose main business is the storage of goods deposited by other traders. Type U is a […]
Accompanying Documents Imports
7. Documents to accompany declarations The rules regarding documents in support of CFSP declarations are set out in Notice 760. Where declarations are processed as paperless declarations all accompanying documentation specified within this section should be retained for customs audit purposes at the company’s registered premises. 7.1 Notice of arrival When declarations are submitted before the ship, aircraft or vehicle […]
Checklist Imports
8. Check List 8.1 General The simple checks listed below should be carried out before presentation of the declaration to customs. They will help to detect errors and omissions and avoid unnecessary delay to the clearance of goods. The list is not exhaustive and it includes some items which may not be applicable to some […]
Fallback System Imports
11. Non-availability of computer systems: fallback 11.1 Introduction For a variety of reasons there may be occasions where the CHIEF computer and/or the local computerised inventory control system is not available. The procedures which will be introduced in these circumstances are known as ‘fallback’. Fallback procedures may involve manual processing of declarations and/or other documents by customs. To assist […]
The Single Administrative Document
General The Single Administrative Document is a standard form used for declaring imports, exports, transit and several other customs procedures. It is still occasionally used in the paper form. In almost all cases it is now used in electronic form. The references below to the box numbers refer to the fields in the online/electronic return. […]
UK Guidance on SAD
Introduction The main customs form used in international trade is known as the Single Administrative Document (SAD) – also known as form C88 in the UK. Traders and agents can use the SAD to assist with declaring import, export, transit and community status declarations in manual processing situations. The SAD was introduced to control goods arriving from outside the […]
Import Declarations General
uidance UK Trade Tariff: imports and community transport inwards Updated 4 May 2018 Contents If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS. 1. Rules The rules governing customs procedure applying to the introduction of goods to the UK from places outside the […]
Transit Outwards
UK Trade Tariff: community and common transit outwards Updated 31 October 2018 Contents 1.Introduction 2.The law 3.External and internal community transit: T1, T2, T2F 4.The New Computerised Transit System (NCTS) 5.Community transit at departure 6.Community transit at destination 7.Completion of declarations under the NCTS 8.Use of the SAD as a community transit declaration 9.Data checklist […]
Single Administrative Documents [UK]
Guidance The Single Administrative Document for import and export The Single Administrative Document (form C88) details your goods and their movement around the world. Published 2 August 2012 Last updated 6 April 2017 — see all updates From: HM Revenue & Customs Contents Introduction The role of the SAD in international trade Using the SAD for […]
Export Declarations Data Set (Post-Brexit)
Draft Notices to be Made UnderThe Customs (Export) (EU Exit) Regulations 2019 This document provides the draft text for the notices that will be made under The Customs (Export) (EU Exit) Regulations 2019. The text covers a number of different notices and is set out according to the chronological order of the regulations that provide […]
Import Declaration Data Set UK (Post- Brexit)
Declarations – Schedule 1 The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 The electronic Customs declaration, must be made to HMRC, on an electronic version of the Single Administrative Document (SAD, form C88). The electronic version of the SAD […]
Other Documents and Procedures
UK Trade Tariff: other documents and procedures Updated 24 August 2017 1. Community status 1.1 Introduction The terms ‘community status’ or ‘community goods’ are applied to goods originating in the UK or an EU member state, and goods imported into the UK or an EU member state, on which any Customs Duty has already been paid and […]