SPE15810 - Removals for export: declaration methods for export

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

There are several declaration methods available using the National Export System (NES) when goods are being removed from the customs warehousing procedure for direct or indirect re-exports from the EK.

These methods are:

• Simplified Customs Declaration Process (SCDP), and
• Full declaration.

Further information on the above procedures can be found in Pay less or no duty on goods you store, repair, process or temporarily use.

It should be remembered that the use of EIDR and SCDP for export is subject to an authorisation process outside of the customs warehouse procedure (for full details see National Export System(link is external)).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.