EXPP3010 - International trade developments: what is an Export Accompanying Document (EAD)?

Note: This manual is under review following Brexit and is likely to be withdrawn.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 Export Accompanying Document (EAD) contains data valid for the whole of the declaration and for one item of goods.

The information contained in the EAD shall be based on data derived from the export declaration; where necessary, that information will be amended by the declarant / representative and/or verified by the office of export.

The document includes a bar code of consignment information, including the MRN and declared Office of Exit (box 29), that can be scanned at the Office of Exit, effectively closing the indirect ECS movement and informing the Office of Export that the goods have left the EU. This then travels with the goods to the Office of Exit for control purposes, replacing the travelling C88 copy 3. Where there is more than one item on a declaration the EAD must be accompanied by a List of Items (LOI) form. Whilst under the UCC the requirement is to produce the MRN of the export consignment at the office of exit instead of the paper copy of the EAD, until the UCC is fully implemented, there will be a need to process paper EADs for some time.

Explanatory notes and a copy of the EAD can be found on our website at: Explanatory notes and particulars (data) for the Export Accompanying Document