Guidance

Making a full export declaration

Find out what you need to do when making a full declaration to send goods from the UK.

From:
HM Revenue & Customs
Published
5 November 2019
Last updated
6 June 2024 — See all updates

You should check if you need to declare goods you bring into or take out of the UK before you make a full export declaration.

Before you submit

You should check if the goods are leaving from a location that needs your export declaration to be submitted as ‘arrived’. If this is required, the declaration must be submitted before the goods start their journey to the border location.

If the goods are leaving from any other location, you must submit your declaration before the goods are presented to customs at the UK border.

When to submit

You or your representative must submit an export declaration and get clearance from customs before the goods are allowed to leave the UK.

When you should make your declaration depends on the last mode of transport you use to move the goods.

Road and inland waters

You must make a declaration at least one hour before your departure when using road or inland waters.

Sea

You must make a declaration at least 2 hours before leaving port if you’re moving your goods using a boat or ship and your cargo is in a container from the UK to:

  • Greenland
  • the Faroe Islands
  • Iceland
  • ports on the Baltic Sea
  • the North Sea
  • the Black Sea
  • the Mediterranean Sea

For all other cargo which will be moved in a container you must submit a declaration at least 24 hours before the cargo is loaded onto the vessel leaving the UK.

For cargo which is not in a container you must submit a declaration at least 2 hours before your goods leave the port.

Air

If you’re exporting goods by air, you must submit a declaration at least 30 minutes before departure from a UK airport.

Rail

You must make a declaration if you are exporting goods by rail:

  • at least one hour before you arrive at the office of exit when the journey time from the last train station at which the train was formed, to the customs office of exit takes less than 2 hours
  • in all other cases at least 2 hours before the goods leave the UK

What you’ll need

The declaration will need to include:

You also need to provide information like:

  • the departure point and destination
  • the consignee and consignor
  • the type, amount and packaging of your goods
  • the transport methods and costs
  • currencies and valuation methods
  • certificates and licences

How to submit

You can submit your declaration online. 

You can also use commercial software to submit your declaration.

Find out how to complete your declaration if you’re using the Customs Declaration Service.

When you are completing the declaration, you should also read either the:

After you’ve submitted

HMRC will need to be told the goods have left the UK. This is known as a ‘departure message’.

This is done by systems or processes at the point of departure through locations which use:

If you export from another location, you’ll need to report to HMRC when your goods are presented at the UK port of departure and when the goods have left the UK.

To ensure departure messages are sent to HMRC when goods are exported at GVMS locations, you should ensure hauliers:

Without a departure message, your declaration cannot be used as official evidence that goods have been exported. However, exporters can use commercial evidence (read section 7 of VAT Notice 703) as proof of export to VAT zero rate goods or discharge a customs special procedure.

If a departure message has not been sent when excise duty suspended goods have been exported, send a C1602 form to tell HMRC the goods have left the UK.

You cannot do this for other types of goods exported without a departure message through locations which use:

  • an inventory linked system
  • an approved loader
  • the GVMS

Making amendments to your declaration

You can amend your:

  • export declaration before it’s been cleared by customs
  • statistical record up to 3 years after the declaration is cleared, but you need to tell HMRC

Find out how to make an amendment to export declarations for statistical purposes only.

Updates to this page

Published 5 November 2019
Last updated 6 June 2024 + show all updates

  1. Information has been updated to clarify locations where you cannot send a C1602 form to tell HMRC non-excise duty suspended goods have left the UK.

  2. Information on what to do with your declaration after you have submitted it has been updated.

  3. More information has been added about how to submit your export declaration.

  4. Information about how to submit the declaration, including which guidance you should read when you're submitting it to help you complete it, has been updated.

  5. Information about pre-lodged export declarations has been updated.

  6. From 1 January 2022, the locations where you will need to submit an arrived export declaration, or a pre-lodged export declaration have changed. From 1 January 2022 a departure message will be a legal requirement for all exports.

  7. Details of how to submit an arrived export declaration has been added to the 'before you submit' section.

  8. 'Sending goods to the EU through roll on roll off ports or the Channel Tunnel' link has been added to the 'Before you submit' section.

  9. This page has been updated because the Brexit transition period has ended.

  10. This page has been updated with information from 1 January 2021.

  11. First published.

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