EXPP8150 - Guidance on other procedures: exports of fish to foreign factory vessels
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
From time to time, foreign factory vessels anchor in British waters and buy fish caught by British fishing vessels.
Such transactions are regarded as exports for statistical purposes.
Agents acting on behalf of the factory vessels submit weekly declarations to Customs.
These may be on an Export Safety and Security (EXS) or CHIEF declaration.