EXPP8140 - Guidance on other procedures: simplified procedure for exports of complete industrial plant
Note: This manual is under review following Brexit and is likely to be withdrawn.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 simplified procedure exists for declaring statistical information to Customs when complete industrial plant which has a total value of approximately £2 million or more is exported in several consignments over a period. Only authorised exporters can use the procedure. Any exporter who wishes to take advantage of this concession must apply in writing to the following address:
HMRC
Customs - Trade Statistics (Operations)
3rd Floor West
Alexander House
21 Victoria Avenue
SOUTHEND ON SEA
Essex
SS99 1AA
Tel: 01702 366948
Fax: 01702 367263
Concession granted
When authority is granted, the exporter will be instructed to endorse the export declarations in Box 44 of Export Safety and Security (ESS) or the equivalent field on Customs Handling of Import and Export Freight (CHIEF) as follows: ‘Use of special industrial plant code numbers authorised’ - ‘SOC/ …/ … (enter Customs allocated reference) refers’.
Export declarations bearing the special statistical code numbers, appropriately endorsed, are to be accepted and dealt with in the usual way. You should check that each ESS with these special codes is being used exclusively for this special procedure, it must not contain any items of normally coded goods.
If export declarations bearing the special statistical codes but not the endorsement are presented you are to ask the exporter to supply the Trade Stats reference number for insertion in Box 44. Do not accept the declaration until the endorsement has been made.