Export Procedures

Exporters, Importers and Declarants – Who Can Act and Who is Liable?

by Bernard O'Connor • 19 March 2025
The question of who can appear on a UK Customs declaration is one that is not as simple as it might seem when it comes to the current rules and regulations, as laid down in UK legislation and in the UK Trade Tariff, Volume 3 for CDS. So, who can act as an exporter, importer or declarant and where does that leave them in terms of liability for the declaration and for the Customs debt?

Removal of Export Waiver Document Code 999L

by Gail Leeson • 20 January 2025
Back in July 2023, HMRC communicated that the use of the waiver document code 999L for export declarations would be extended until 31 January 2025. This was to facilitate the migration of export declarations from the decommissioned CHIEF to CDS.

Removal Reminder for 999L - Essential Steps to Take for UK Exports

by Niamh O'Connor • 18 November 2024
HMRC is reminding traders of the removal of the 999L Export Measures waiver code for implementation from 31 st January 2025. Using the 999L code for goods exported after that date will cause the export declaration to be rejected on CDS. This will include pre-lodged exports that ‘arrived’ post-31st January 2025.

CDS Exports: Important Information for Traders Exporting Controlled Goods using an Export License

by Gail Leeson • 28 June 2024
HMRC has issued detailed instructions on how to manage the declaration of export licenses on the CDS after discovering issues impacting the data flow between the CDS and the DBT SPIRE/LITE (licencing) system. This has prevented exports from progressing to a ‘cleared’ export state on the CDS.
HMRC has introduced interim guidance for exports from GB as Merchandise in Baggage (MIB), also known

Merchandise in Baggage (MIB) Export Instructions for Great Britain - Interim Guidance

by Niamh O'Connor • 17 June 2024
HMRC has introduced interim guidance for exports from GB as Merchandise in Baggage (MIB), also known as Hand Carry. The guidance includes completion notes for the new Additional procedure Code 1MB.

Overview of Common Errors in the 31 Jan SPS BTOM (Border Target Operating Model)

by Gail Leeson • 14 May 2024
HMRC have issued some BTOM guidance on some of the most common SPS errors experienced by traders and their agents at the border. The list includes errors up to the end of January 2024, with the view that publishing errors and guidance on how to avoid the mistakes may be helpful as we advance.

Don't let the Customs Declaration Service Invalidate your Export Declaration!

by Bernard O'Connor • 30 April 2024
HMRC has written to all exporters, advising them of the importance of ensuring that CDS export declarations are not only arrived at export locations, but that they are also physically departed on the CDS.

HMRC advises that the National Export System (NES) XML and email service will close for export declaration submissions on June 4th, 2024

by Gail Leeson • 7 March 2024
HMRC has written to SMEs that use the XML email service to submit their export declarations to advise that the service will close by 4th June 2024.

CDS Exports Update

by Niamh O'Connor • 6 November 2023
HMRC recently communicated directly with those declarants who are yet to subscribe to the Customs Declaration Service (CDS). The traders have been identified, as they are currently using CHIEF to make export declarations and are being advised that the last day for making them on CHIEF is 30th March 2024.

FAQ's

  • We export goods to India from Felixstowe, via Rotterdam, where they are transhipped from a feeder to a deep sea vessel. Should the Felixstowe to Rotterdam stage of the shipment be reported under Intrastat?

    No. Your intention is to export the goods out of the EU, and you must therefore complete normal indirect export formalities for shipment of the goods from the UK to India. This means completing an Export Accompanying Document (EAD) as the partial export entry in the UK and this must accompany goods to Rotterdam. It will be used there by the Dutch authorities to complete the export entry outside the EU. You should ensure the EAD has been completed within 15 days of opening by using the Europa MRN transit database http://ec.europa.eu/taxation_customs/dds2/ecs/ecs_home.jsp?Lang=en NB: Goods being imported into the UK from outside the territory of the EU may legally be cleared at the first EU port of call (often Rotterdam bound for the UK). The onward journey to the UK could be reported under Intrastat; however, it is preferable that the appropriate import documentation is used to cover the whole journey from the extra-EU country (e.g. India) to the UK, including transhipment in the original port of arrival in the EU. In the case where Rotterdam is the port of transhipment, the goods were never intended to be imported



    into Holland and clearance there, with an onward Intrastat movement to the UK, can skew Dutch trade statistics.

  • Is it true that the marking of goods with the country of origin isn't just a requirement for Saudi Arabian shipment but also for other countries in that part of the world?

    Several freight forwarders and the Arab-British Chamber of Commerce have been reminding exporters to the Gulf Cooperation Council (GCC) Countries from EU Member States that it is necessary that the actual name of the Country of Origin is written on the goods. The phrase European Community (EC) should be supplemented by the name of the actual member state. This is said to apply to: Bahrain, Kuwait, Oman, Qatar and the UAE, as well as Saudi Arabia. 

  • We are exporting goods to South Korea and they have asked for a certificate of origin. We are not the manufacturer of the goods, they were made in USA. Firstly, can we say they are UK origin even though we have only re-packaged and re-labelled the goods? If not, can we issue an EC Certificate of Origin if the goods do not originate in the EU?

    To answer your first question first, you cannot change the origin of goods by repacking. For goods to change origin you must do more than handling, they must undergo a process that is substantial enough to change the product, components or raw materials imported and add value. Origin rules (note: we do not mean preference, nothing to do with filling in EUR1 Forms) are governed by the Department for International Trade but you can receive guidance from most Chambers of Commerce. The second question is answered simply with a yes. You can issue an EC Certificate of Origin (CofO) even if the goods are not EC Origin. To expand on this, the EU in the title of the form means this form, in the same style, is used in all the member states of the EU – it does not mean that goods mentioned on it must be of EU origin. To apply for a certificate of origin you must present the completed EU CofO with your shipping invoice and, because you are not the manufacturer and the origin is not UK, you must provide evidence of USA origin. This can either be a copy of the purchase order, the original supplier’s invoice or, in some cases Chambers will accept a statement from the manufacturer confirming origin. 

  • We have a problem in Malaysia with a shipment we sent under an ATA Carnet. The goods were for demonstration purposes only and should have returned to the UK after a month or so. The company in Malaysia like the goods and wants to place a very lucrative order but they also want to keep the demo item and our sales manager has agreed. I have been tasked with sorting out the Carnet. Any help will be appreciated.

    As you are aware, a Carnet (French for book of tickets) is for temporary movement of goods only. If anything goes wrong then it will cause some problems. Our advice is to notify the issuing Chamber of Commerce in the UK as soon as possible so they can guide you through the cancellation procedure. Cancellation of a Carnet has to be negotiated with customs in the overseas country where the goods are to remain. The temporary import entry that has been made against the carnet



    voucher needs to be amended to a permanent import with full payment of import duties and taxes. You will need assistance from your new Malaysian client to succeed. On payment of full duty/tax a "Duty receipt docket" should be issue by Malaysian Customs along with a stamped declaration of import. The re-export voucher of the carnet will not be irrelevant but ask Malaysian customs to duly stamped and endorse it as “cancelled/ duties paid”. The carnet should then be returned to the UK and submitted to the issuing chamber with a letter of explanation.



    You could be charged a fine or penalised in some way for this “mis-use”, eg the chamber may refuse to grant further carnet to the company or hold on to your guarantee for the full 33 months. 

  • A customer in Saudi has asked for our contract to be legalised, what does this mean?

    Legalised means the document in question must be stamped by the Embassy of the overseas country. This is standard practice for countries in the Arab League, like Saudi, but generally only is only requested for invoices and certificates of origin. You can get your contract legalised by sending it through the Chamber of Commerce for endorsement or by using a Consular Service. There will be a legalisation fee chargeable.

  • We have had a question from a customer in the USA. Our terms of sale are DDP Lakewood and the forwarder invoices us with USA duties. The question our customer has asked is - are we the Importer of Record? Are we?

    The “importer of record” is a legal status giving responsibilities under US law to the party named on the import declaration. Normally this party is resident in the USA and has placed power of attorney (POA) with a US customs broker to make declaration on their behalf.



    A company not resident in the USA can also give power of attorney to a US customs broker. If you have done this your company is the “importer of record” but the customs broker (forwarder) is the Principal Party in Interest – in other words they are the resident party who would receive any queries/ fines from US Customs.



    If you have never signed a power of attorney (POA) then one of the following might have happened:



    You are using a fast parcel operator, e.g. Fedex/UPS/DHL and because the goods are below their accepted threshold they are acting as the broker under their own rights to make the customs declarations or; Although you are paying the customs duty and tax into the USA when the declaration is submitted to US customs the broker is using another company’s POA and IRS (Inland Revenue Service reference) – perhaps your customer’s. This would make the customer the “importer of record” with charges billed back to the UK.



    I’m afraid you may have to contact the customs broker in the US to find out what they are doing. You have probably grasped the fact that the “importer of record” has the legal



    responsibility for the import consignment which would include compliance with the USA chemical regulations. Hope this gives you something to work on. 

  • Our customer in Brazil has asked us to remove the tariff code number from our invoice because it causes problems at import. Can you explain this; all our invoices show the tariff code.

     It is possible that the tariff number you quote on your invoice does not correspond to codes used in Brazil. Although Brazil use the same basis for their tariff (Harmonised System) and will have the same first 4-digits in their tariff they do not use exactly the same 8 digits as the EU. If Brazilian Customs cannot relate the code you quote to their regulations this could delay import and potentially lead to problems and increased duty charges being levied. It is not a legal requirement to have the tariff number on the invoice at export so remove it, but ensure you still notify the freight forwarder in writing of the correct code so they can complete the export declaration correctly. This situation may apply to other countries outside the EC. You can view most countries’ tariff codes and duty rates by accessing the EU Market Access Database web-site (http://mkaccdb.eu.int); it is not on the worldwide web as access is restricted to EU companies only.