VAT Export and Removal of Goods from the UK

VEXP40200 - Customs Declaration Service and New Computerised Transit System (NCTS): CDS Declaration Instructions

This section gives a brief overview of the customs procedures used for export declarations.

To use CDS for exports, the user must first gather all required information about their goods, including their classification, value, and destination. They should then fill out the necessary data elements in the electronic declaration form using the detailed instructions available on CDS Declaration and Customs Clearance Request Instructions. 

Once the declaration is completed, it should be submitted electronically through the CDS platform. Finally the user must ensure they have the appropriate evidence of export, as detailed in VAT on goods exported from the UK VAT Notice 703), Chapters 6 and 7, to complete the export procedure.