EXPP9070 - Non statistical exports: exports from another member state leaving the Community via the UK

Note: This manual is under review following Brexit and is likely to be withdrawn.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) produced at the office of export in the originating Member State should be presented to Customs at the place the goods leave the UK for carriage to a non-EC country (the office of exit). UK customs will stamp the reverse of the EAD as evidence that the goods have left the EU. It is essential that stamped the EAD is forwarded to the National Clearance Hub (NCH) in Salford as it will be required as evidence to support the claim to VAT zero rating and other reliefs. The NCH will scan the bar code on the EAD and the Export Control System (ECS) will write the movement off.

Where goods are travelling by rail, post, air or sea under a single transport contract for carriage to a non-EC country the office of exit formalities will have already been carried out and there will be no EAD. Instead the transport document which should have been endorsed ‘Export’ and stamped must be presented to Customs as evidence that the goods have already been cleared for export in the originating Member State. The only exception to this is where a bilateral agreement has been concluded in respect of the operator. In this case no document is required.

Exports originating in other Member States may require a C21 electronic declaration to clear inventory controlled locations. The entry (C21) reference number should be written on the reverse of the EAD before it is sent to the NCH.