Guidance

Moving goods between Great Britain and the UK Continental Shelf

Declare goods that have been imported or exported between Great Britain and the UK Continental Shelf.

From:
HM Revenue & Customs
Published
27 November 2024
Last updated
11 December 2024 — See all updates

Customs declarations are required for goods being imported or exported between Great Britain (England, Scotland and Wales) and the UK Continental Shelf.

This is the region of waters surrounding the UK, outside the limits of the UK’s territorial waters, over which the UK exercises rights of exploration and exploitation of natural resources.

You can choose to declare goods moving to or from the UK Continental Shelf using full declarations or simplified declarations, or by making a declaration by conduct using the UK Continental Shelf imports or exports process.

This process allows eligible low risk goods to move using a declaration by conduct. To declare the goods you must physically load or unload goods from a vessel or aircraft and submit information to HMRC using one of the following:

  • the UK Continental Shelf imports and exports form
  • National Maritime Single Window service (FAL)
  • the General Aviation Report (GAR)

Eligible goods for imports

The goods must both:

  • be travelling to Great Britain from the UK Continental Shelf
  • not be prohibited or restricted (controlled goods) as stated in UK trade tariff volume 1, or Excise goods

One of the following must also apply to the goods you are importing. They:

  • have previously been in UK free circulation and able to meet the criteria for Returns Goods Relief
  • have previously been declared to the Authorised Use procedure and properly discharged
  • are human and domestic waste that have no commercial value and are intended for disposal

Read more information on Returned Goods Relief on import duty and VAT when re-importing goods to the UK.

Eligible goods for exports

The goods must:

  • be travelling from Great Britain to the UK Continental Shelf
  • not be prohibited or restricted (require licenses) as listed in UK trade tariff volume 1 or Excise goods
  • be in UK free circulation or entered into the Authorised Use procedure before moving to the Continental Shelf

Goods that are not eligible

If you are moving goods that are not eligible to use the declaration by conduct process, you must make a full declaration or a simplified declaration using the Customs Declaration Service.

Goods that are not eligible are:

  • prohibited or restricted (controlled goods) as stated in UK trade tariff volume 1 and prohibited by export controls
  • Excise goods such as alcohol, tobacco, hydrocarbons and fuels
  • goods that will be declared to a customs special procedure on arriving in Great Britain or were in a customs special procedure before exporting
  • waste that is intended for resale or recycling

Who can submit the form

The form can be submitted by:

  • the importer
  • the exporter
  • the carrier
  • a third party working on behalf of an importer, exporter or carrier

Third parties can act directly or indirectly for their customer and may be liable if any error occurs, depending on the type of representation used. You must have permission or authorisation from your customer to act on their behalf.

You cannot make a declaration by conduct if you have a poor compliance record.

What records to keep

If you own the goods or are the importer or exporter you must keep:

  • records to identify eligible goods and demonstrate eligibility or declaration by conduct
  • the required evidence to support claims for Returned Goods Relief
  • evidence of discharging from the Authorised Use procedure, including submitting Bills of Discharge to the supervising office
  • evidence of goods origin to show they are not subject to controls
  • the value of goods and evidence to show how the value was determined
  • commodity codes
  • a packing list, inventory or manifest

If you do not own the goods you must keep records to show that you have clear instructions from your customer.

You’ll also need to keep the following information in your records:

  • copy of the form submission and unique submission number
  • copy of manifest or bill of lading
  • contracts or written agreements between parties involved in moving goods including transportation
  • authorisation or permission from third parties if the declaration is on their behalf
  • container numbers if the goods are in containers
  • proof of final destination of goods

You must keep all records for a minimum of 4 years.

Before you start

You’ll need to provide the following information:

  • your name, telephone number
  • your email address
  • your EORI number
  • importer or exporter EORI if you are completing this form on behalf of someone else
  • whether the goods are in free circulation, authorised use, subject to Returned Goods Relief or human or domestic waste (customs procedure code)
  • method of transport
  • the details of the vessel or aircraft expected to be carrying the goods
  • expected time and date of arrival or departure
  • name of port or facility
  • internal movement reference number — this is provided by the importer or exporter to identify the goods and movement in their records
  • number of packages or containers being moved

You’ll also need to provide a description of goods which allow unambiguous identification, classification and examination of goods. For example (this list is not exhaustive):

  • personal protection equipment not sample clothing
  • generator
  • lubricant
  • oil well equipment
  • food items details of either wet or dry foods, raw or processed and weight of items

Read more information on identifying goods in trade tariff volume 3.

Submit online

To submit a UK Continental Shelf imports and exports form, you’ll need to sign in using a Government Gateway user ID and password (if you do not have one, you can create one when you first try to sign in).

You need to make sure the form is submitted no later than one hour before the goods arrive on import or one hour before the goods depart for export.

Start now

You can continue to make declarations using the FAL online form or GAR online form until 31 May 2025.

After you submit

You’ll receive a confirmation email and unique submission number to keep in your records.

Cancellations and amendments

You cannot cancel a submission once submitted, but you should keep details of any cancelled movements in your records.

If you need to make minor changes, you can record these changes in your records. Examples include:

  • the time of the movement has changed
  • the number of packages or containers has changed
  • something has been removed from the cargo

If you need to add goods to your submission or have used the wrong customs procedure, you’ll need to submit a new form with details. You also need to include the unique submission number for the previous UK Continental Shelf report to change the declaration.

Updates to this page

Published 27 November 2024
Last updated 11 December 2024 + show all updates

  1. Information about eligible goods for imports has been updated to clarify the criteria the goods must meet to be eligible.

  2. The form to report UK continental shelf imports and exports has now been added.

  3. Information on submitting declarations using the National Maritime Single Window service and General Aviation Report forms has been updated.

  4. First published.

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