VEXP50510 - Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Memorandum of Understanding (MoU) between HMRC and the Express Industry
HMRC has approved a number of operators for specific, simplified export procedures within the terms of a Memorandum of Understanding (MoU). Operators must first be approved by Express Industry Team for Entry into Declarants Records (EIDR). Operators may then apply for individual MoU status using C&E form 48.
Under the MoU, non-restricted goods up to the (inclusive) value of £873 in Northern Ireland and £900 in Great Britain will be Bulk Declared for Customs Export entry purposes and will have no official proof of export (this does not apply for domestic movements between GB and NI). In these circumstances, the exporter will only hold commercial proof of export obtained from the courier or fast parcel operator, the conditions of which are detailed in the supporting documents of the MoU and Section 7.6 of Notice 703.
For goods which are
- over £873 in value, or
- restricted or subject to license (irrespective of the value)
there must be a full Customs entry, and in these circumstances there will be both official and commercial proof of export.
Some couriers and fast parcel operators have Track and Trace facilities which can be utilised to confirm the delivery of a consignment abroad.
Where the business elects to hold evidence with the freight forwarder this must be fit and proper and enable them to satisfy the conditions as see VEXP30500
Exporters and Importers are able to buy their export/import data from the department, https://www.gov.uk/guidance/mss-supporting-guidance
The MoU arrangements are managed by The Express Industry Unit at Cardiff, to which requests for further information or queries may be referred.
The contact details are
Cardiff Regional Centre
Ty William Morgan
6 & 7 Central Square
Cardiff
CF10 1EP
email expressindustryteam, moucardiff (ISBC) - moucardiff.expressindustryteam@hmrc.gov.uk