HMAG80200 - Exporting excise goods: Declaring excise goods to the customs export procedure

When excise goods are being exported from the territory of the UK, they are subject to customs control and must be declared to the correct customs export procedure on the Customs Declaration Service (CDS). This applies to the following:

  • excise goods that are under an excise duty suspension arrangement (for example, excise warehousing)
  • excise goods that are UK duty paid
  • excise goods that are subject to a customs special procedure (for example, customs warehousing)

When excise goods are being exported, they must be declared using one of the following types of export declaration:

Excise goods cannot be exported using:

  • Entry in Declarants Records (EIDR)
  • declarations by conduct

It is important to check that the declaration that’s been submitted is valid for the export of excise goods. This may require the help of someone with experience on customs matters.

  • The exporter (or their agent) must declare which customs procedure they intend to use on the customs declaration by completing the Requested and Previous Procedure Codes/Additional Procedure Codes on CDS (Data Element (DE) 1/10 and DE 1/11)

Further information can be found in the Exports: customs procedure codes guidance.