EXPP2155 - National Export System (NES) and authorisation procedures: representation: Self Representation (SR)

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

The Exporter is the NES Simplified procedure authorised trader and submits the customs declarations in their own name and on their own behalf. They do not use the services of a DR to submit the declaration and they do not export goods for other legal entities through their NES simplified procedure authorisation. All of the NES simplified procedure operations are contained within the one legal entity.

The SR must state that they are acting as a self representative capacity by entering code 1 and their Trader Identification details (EORI) in Box 14 of all declarations

Liability for the customs debt

The NES simplified procedure authorised trader is solely liable for any customs debt arising from the use of NES simplified procedure. The trader retains full responsibility for any irregularities or demands for duty.