The term "By Conduct" simply means by an action, such as crossing the border (in this case leaving Great Britain) and an Export Customs declaration isn’t required.
However, an Export Customs declaration is actually two declarations – the Export Customs declaration itself and a Safety & Security declaration, and whilst the "Customs"
bit isn’t currently needed for these types of movements, from 1 October 2021 the "Safety & Security"
bit will be needed.
These declarations can be made to the HMRC CHIEF computer system using HMRC's the Web service or by completing them using customs clearance software.
Here are the links which contain the information:
Unfortunately, the guidance only makes reference to an old Customs Procedure Code - 10 00 046. This code is only for use at inventory linked locations for pre-lodged declarations. Details the use of CPC 1000056 can be found at the end of this article.
And here is the important bit about 1 October 2021:
Exports
If you are declaring exports of reusable packaging by conduct you will not need to make them available for examination. This is unless Border Force stop you and want to make an inspection.
A safety and security declaration will be required for exports of packaging from Great Britain from 1 January 2021. However, for the period 1 January 2021 to 30 September 2021 this requirement is waived for reusable packaging carried in Roll on Roll off (RoRo) vehicles that would otherwise need to make an exit summary declaration.
The requirement for Safety & Security declarations on these movements will only start to apply from 1 October 2021.
Customs Procedure Code 10 00 056
If you need to submit an EXS declaration, you will need to follow one of two processes depending on which port and mode of transport you use to export from Great Britain:
• Follow the existing EXS process if you export through an inventory linked port such as Felixstowe, Southampton, London Gateway and London Heathrow or any other port/airport that is an inventory linked location.
• Follow the new EXS process if you export through ports such as Dover, Eurotunnel, Fishguard, Holyhead and Heysham or any other RoRo port that is a non-inventory linked location.
o Submit an 'arrived' Full Export Declaration on CHIEF using CPC 10 00 056.
o Ensure that your software is compatible with this new code.
Strong and Herd offers box-by-box training on Export Customs declarations and Safety & Security declarations.
While you are here you may be interested in some Strong & Herd LLP training courses related to this
topic, we offer a wide range of high quality training courses to support all importing and exporting activities.