Guidance

Apply to use simplified declarations for exports

How to apply for the different simplified declarations for exports and what you need for authorisation to use them.

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 a simplified declaration.

You can make a simplified declaration before you take your goods out of the UK.

This declaration process is in 2 parts. You may have to use it where you do not know full details of the export consignment. For example, bulk grain consignments, where the weight or value of the goods for export are not known until the vessel is loaded.

The first part of your declaration does not need as much information as a full declaration.

When the declaration is accepted, you can move your goods or move them from your premises.

You’ll still need to give customs more information, but you send it later in a supplementary declaration.

You must submit this within 14 days of your goods departing the UK. If your movement includes more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

You cannot make simplified declarations for goods that:

  • are subject to export licensing (exceptions apply)
  • are subject to excise duty (exceptions apply)
  • require a full customs declaration
  • are entered into a special procedure, using authorisation by declaration

Making an export declaration can be complicated. Find out how to get someone to deal with customs for you.

Types of declarations

You can use 2 types of simplified declaration:

  • simplified declaration procedure
  • entry in the declarant’s records

Simplified declaration procedure

The first part of this declaration is where you submit basic details of your goods to customs.

You will need to present your goods and declaration at one of the following:

When your goods are cleared, you can usually load and ship them without needing to present any supporting documents.

You may need to provide supporting documents for some controlled goods which are prohibited or restricted.

You’ll still need to give customs more information, but you send it later in a supplementary declaration.

You must submit both parts of the declaration electronically to customs. You must use the same Declaration Unique Consignment Reference (DUCR) on both parts of the declaration. This is so they can be linked and treated as a complete export declaration.

Find out how to submit pre-shipment advice.

Entry in the declarant’s records

This permits the details of the export consignment to be entered into the declarant’s records before export, without a pre-departure notification at the time of export.

You can do this when your goods are on your own premises. This type of submission can only be used for goods that do not need a pre-departure declaration. However, you must give a ‘notice of presentation’ for such goods using form C21.

Entry in the Declarant’s Records (EIDR) at export can only be used for direct exports. It also requires any pre-departure notification to be waived. For these reasons, you can only use EIDR for:

You cannot clear excise goods or goods that need a licence by entering their details in your records.

You’ll still need to give customs more information, but you’ll send it later, in a supplementary declaration. If you’re sending more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

If you’re using EIDR as a fixed transport installation, you can combine the information from all your exports during a calendar month. You can then submit this on one supplementary declaration. You must submit this by the 10th calendar day of the month after export.

Find out how to make an export declaration in your own records.

Who can apply

Authorisation conditions are different for the simplified declaration procedure and entry in the declarant’s records.

Simplified declaration procedure

To become authorised to use the simplified declaration procedure, you need to:

  • have a good customs compliance record, including VAT Returns and duty deferments
  • have a regular pattern of customs declarations against your EORI number
  • show how you’ll record all declarations for no less than 4 years after their submission date

Entry in the declarant’s records

You have to meet the same conditions that apply for the simplified declaration procedure.

You must also show that:

  • you manage your business in a way that allows customs to make effective compliance checks — for example, how you maintain the audit trail, how your business records are backed up and kept secure, and how you identify and handle errors related to the flow of goods and use of customs agents
  • you have procedures in place to ensure you do not export prohibited goods or goods subject to a licence
  • have no record of serious criminal offences related to your business activities

Your compliance record will be based on the last 3 years before you apply. During that period you should not have committed a serious infringement or repeated infringements of customs rules.

How to apply

  1. Complete form C&E48 to apply for authorisation to use simplified declarations for exports.

  2. Send it to HMRC using the address on the form — unless you’re a large business or applying under Express Industries Memorandum of understanding.

If you’re a large business

Send the form to your Customer Compliance Manager (CCM) and your regional Large Business ‘contact us’ mailbox.

if you’re applying under Express Industries Memorandum of Understanding

If you’re applying for entry into the declarant’s records under the Express Industries Memorandum of understanding, check if you need approval for fast parcel operators exporting under a memorandum of understanding.

After you’ve applied

HMRC will visit your premises to check your records and computer systems.

Once you’re authorised, your systems and records will be periodically audited by customs staff. This is to check that you’re complying with the terms and conditions of your authorisation.

Updates to this page

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

  1. 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. We have updated the guidance with further information on how to apply if you're a large business or you're applying under Express Industries Memorandum of Understanding.

  3. Information has been updated about when you should check if you need to declare goods you bring into or take out of the UK, the declaration process, the simplified declaration procedure and entry in the declarant’s records.

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

  5. The page has been updated with changes to the application form and process.

  6. First published.

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Contents

Part of Get UK customs clearance when exporting goods: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps to get your goods for export through UK customs if you’re managing the process yourself.

    Getting customs clearance can be complicated. You can hire a transporter or customs agent to make the export declaration and get your goods through UK customs.

    1. Hire someone to deal with customs for you

    Your business and goods must be ready to export before you can get customs clearance.

    1. Find out about exporting goods from the UK
    1. Check if you need to make an export declaration

  2. Step 2 Set up your business for making export declarations

    You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.

    1. Check what systems and software you need to make declarations

  3. and Get permission to export plant products or controlled goods

    1. Register to export plants or plant products
    1. Register on SPIRE to export controlled goods like weapons

    For some controlled goods, you'll need to apply for a standard individual export licence instead.

    1. Apply for a standard individual export licence
    1. Check the exporting goods from the UK guidance if you're not sure which licence you need

  4. Step 3 Check if you can make the customs process quicker

    There are processes that can make clearing customs quicker and easier to manage if you have to make customs declarations regularly.

    1. You are currently viewing: Find out about using simplified declaration procedures
    2. Check if you can use Common Transit to move your goods more quickly
    3. Find out about getting Authorised Economic Operator status

  5. Step 4 Declare your goods for export

    1. Find out when and how to make an export declaration

  6. Step 5 Get the goods across the UK border

    The goods must be taken to the port or UK border location named in the export declaration.

    At the border, you or your transporter will need:

    • the ‘master reference number’ from the export declaration
    • the invoice
    • any export licences or certificates needed

    Customs staff might check the goods before allowing them to cross the UK border.

    1. Find out about customs procedures if you're taking goods out of the UK by road

  7. Step 6 Get the goods released if they're held up at the UK border

    The goods may be held up at customs, for example if:

    • you do not have the right licences for the goods or business
    • they did not pass inspection
    • they've been combined with a shipment that has been held up

    If this happens you will be told why.

    1. Contact the National Clearance Hub to get help

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