Guidance

Making an export declaration in your records

Declare exported goods to customs, by entering their details in your records.

• From: HM Revenue & Customs
• Published: 5 November 2019
• Last updated: 17 April 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 an entry in your records.

If you can use simplified procedures, you can declare your goods by entering them in your own records and sending other details to customs.

Your goods must be directly exported from the UK. You can do this when your goods are on your own premises, or in an approved customs warehouse.

You can only use this when your goods do not need a pre-departure declaration.

Find out about other declarations you can make.

How to submit

Enter details of your goods into your own commercial records, including:

• commodity code
• customs procedure code
• declaration unique consignment reference (DUCR)
• date and time of entry in your record for zero rating your VAT — you would account for this on your VAT return
• purchase and, if available, sales invoice numbers
• customs value
• quantity of goods — for example, number of packages and items, net mass
• details of any supporting documentation including the serial numbers

If your goods are moved to a port or airport of export that is linked to customs by computer (inventory linked premises), you’ll need to either:

• make your customs clearance request online
• fill in and print customs clearance form C21

Find out what information you need to provide on the form.

If your goods are moved to a port or airport of export that is not linked to customs by computer (non-inventory linked premises), you must provide a goods manifest to customs. This must include the DUCR to release the goods.

Presenting goods to customs

Normally, your carrier, or the loader at the port will present your goods to customs. Once they’ve got permission to progress, they’ll load your goods and update the declaration.

If your carrier or loader is using a manifest, they will not need to update the declaration.

After you submit

You must send a supplementary declaration within 14 days of making an entry in your records.

If you’re sending more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

Published 5 November 2019
Last updated 17 April 2024 + show all updates

1. 17 April 2024

   If you're sending more than one consignment of goods, you must submit your declaration by the 10th calendar day of the month following export.

2. 4 March 2024

   More information has been added about how to make a customs clearance request.

3. 5 November 2019

   First published.