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.

Sign up for emails or print this page

Contents

Part of Export goods from the UK: step by step

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

    Follow these steps if you're moving goods permanently from:

    • England, Wales or Scotland (Great Britain) to a country outside the UK
    • Northern Ireland to a country outside the UK and the EU

    What you need to do is different if you are:

    1. Learn about exporting, including making export plans, on great.gov.uk

  2. Step 2 Check the rules for exporting your goods

    1. Check duties, rules and restrictions for your goods in the destination country

  3. and Apply for any licences you need to export your goods

    There are special rules and you may need to get licences or certificates if you are exporting any of the following:

  4. Step 3 Get your business ready to export

    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
    1. Check if you need to register for VAT

    There are processes that can make clearing customs quicker and easier to manage if you export goods 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
    3. Check if Authorised Economic Operator status is right for you

  5. and Check whoever's receiving the goods can import them

    The business or person receiving the goods may need:

    • to make an import declaration in their country
    • licences or certificates to receive goods from the UK

    Check whoever you are sending the goods to is able to import them into their country.

  6. Step 4 Decide who will make export declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    1. Find out how to hire someone to deal with customs for you
    2. Find out how to make export declarations yourself
    3. Find out how to transport goods out of the UK by road

  7. Step 5 Classify your goods

    You must find the right commodity code to classify the goods you're exporting.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  8. Step 6 Prepare the invoice and other documentation for your goods

    The completed invoice and any licences or certificates must travel with the goods.

    When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.

    You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.

    1. Get proof of origin for your goods

    You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.

    1. Check if you can zero rate the goods for VAT

  9. Step 7 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an export declaration and get your goods cleared by UK customs

    You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.

    1. Check how to bring goods back into the UK if they were rejected for import at another country’s border

  10. Step 8 Keep invoices and records

    You must keep commercial invoices and any customs paperwork.

    If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.

    1. Find out how to record the goods in your VAT accounts

    If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

Also part of