EXPP8020 - Guidance on other procedures: export procedure

Note: This manual is under review following Brexit and is likely to be withdrawn.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

A declaration on an EXS form is only required when the MiB goods are for export to a country outside the UK or to one of the ‘special territories’. Any departing traveller who has MiB goods needs to be dealt with as quickly as possible in order to avoid any delays.

The traveller will present the goods to the officer together with a completed export declaration (EXS and copy) and any other export documentation that may be required ie: an export licence.

For commercial goods below the £900 threshold the export ‘Low value’ procedure can be used.

MiB can be declared through the use of a Simplified Export Declaration declared to the National Export System (NES). Details of MIB procedures can be found in Notice 6 . If goods are entered to the NES, electronic clearance will have to be granted before release may be given.

Travellers who fail to pre-enter MiB goods or to declare goods subject to export licensing may be considered for offence action or Customs Civil Penalties.