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 to HMRC and set up on CHIEF.
CHIEF will validate the information it receives from the exporter and will reject any entry for which a valid licence is not on file or insufficient. CHIEF will attribute the licence automatically when the trader inputs the licence type, number, line number, and quantity (as per the licence) and licence status information.
The status flag can be used to notify HMRC and the issuing authority that the licence is being surrendered or is to be treated as exhausted. Once all outstanding export movements have been completed the licence will be closed. Once the licence is exhausted or expired information about the use of the licence will be sent back to the issuing authority.
18.2 Paper licences
Where a paper licence is held, the paper licence must be attributed to show the correct amount of goods being declared for export.
The UCR and export declaration reference must be shown on the licence against the amount being written off. Exhausted licences must be sent to the NCH. On request you must surrender any export licence to the NCH.
Paper licences may be issued by other member states for use in another member state. They can include AFCs and refund certificates.
18.3 Other documents
There are a number of control documents that will still need to be faxed/supplied with to the NCH at the pre-shipment stage. These are:
- Accompanying Administrative Document (AAD)
- hazardous waste control document issued by the DEFRA
- British government military equipment exports, BAOR
- form 302 or NATO form 302
- army form W5184
- RAF form 1380 and Government Bill of Lading
- Retail Export Scheme (RES) – forms VAT407 and VAT 435 / radioactive goods, UK Atomic Energy Authority form C52
- TIR carnet
- MIB (at outward baggage halls)
- preference certificates for authentication and supporting evidence (please note these forms must be authenticated either at the customs office in Salford or with the British Chamber of Commerce)
- INF forms – will need to be endorsed by an officer at the frontier who will either fax a copy of the endorsed INF2 to the NCH or inform them that this has been done – the NCH will then clear the goods
- for globalised INF2s, an initial copy should be faxed to the NCH – the NCH will account for the goods from each separate declaration against the globalised INF2, ensuring there is an adequate quantity available, and then release the goods
- export licences (applicable only where the licence is in the form of document)
- AFCs and refunds certificates issued by other member states
18.4 Where to find information on prohibitions and restrictions
19. Additional sources of information to complete NES Declarations
Details of AI codes for declarations in text followed by:
- a code to be supplied set out to identify use for imports/exports or both – the level at which the A1 code can be used
- a header or item or both – text is given in quotes with variable data identified in brackets-covers regimes
- statements – CAP, OPR, IP, CFSP, government contractor statement, general statement, guarantor statement, item request statement, licence statement, main compensating product statement, pallet and packaging statement, temporary admission, re-export of non-EC packings, pallets, or container statement, prohibitions and restrictions statements, pre-finance statement, location of premises statement, registered consignee statement, revenue duties statement, reason for security (RFS) statement, RPA statement, supervising office statement, VAT statement, preference statement
Document status codes identify the availability of the document along with the action to be taken with the document when one is identified, or the reason for not supplying a document.
In most cases a reference must be entered. This should be either be as quoted on the document/certificate/authorisation etc, as indicated by HMRC.
Identify the possible box 40 document types along with the code to be declared and the associated class.
Find more about export customs procedure codes.