165 Notice 275: Customs export proceduresUpdated 23 May 2016 © Crown copyright 2016 This publication is licensed under the terms of the Open Government Licence v3. To view this licence, visit /doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: email protected .
National clearance hub for goods entering, leaving or - This publication is available at https:// /government/publications/notice-275-customs-export-procedures/notice-275-customs-export-procedures ForewordThis notice cancels and replaces Notice 275 (July 2013).
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1 What is this notice about?This notice provides general information on Customs requirements for UK Export procedures and processes.
It is meant to be a helpful guide to the UK National Export System (NES) Jump to Best website to buy a custom health professions presentation nbsp - Only the best writers, only the best quality! Spider organizer, a concept map, free writing, any other graphic organizer Jump to Should i get custom writing services ageing powerpoint presentation- Pre written essays, buy pre written .
HMRC) on Customs, VAT, Excise and Common Agricultural Policy (CAP) processes depending on the type of goods and Customs Procedure Code (CPC) being used for your export. In particular, you may find the following useful:VAT Notice 703: export of goods from the UK - this VAT notice explains the special VAT arrangements under which you can zero-rate the supply by way of sale, lease or hire of freight containers for export to a place outside the European Union (EU) or for removal to another European Community (EC) member state.
If you or your designated agent are submitting Export Declarations to the UK Export system Customs Handling of Import and Export Freight (CHIEF) you should also refer to the UK Tariff for detailed instruction, see paragraph 1. Further information on specific aspects of export requirements can be found in the Customs Information Papers and the new ‘Best Practice Guide’ which is designed to assist you to address specific compliance issues.
2 What has changedThis notice has been amended to reflect Union Customs Code (UCC) changes in respect of simplified procedures and general export following paragraphs or sections have also been amended or re-written for clarification and update. 4 details on exporting outside of the Union paragraph 1.
7when must I make an export declaration Paragraph 2. 14UCC Export presentation timeframes paragraph 4.
4goods for which simplified procedures criteria for simplified procedures Paragraph 5. 9EAD and claiming UCC and postal exports paragraph 11.
3what is process where transit follows export paragraph 13. 4commercial goods taken out in baggage paragraph 16.
2abbreviations paragraph 20change of address for notice comments 1. 3 Who should read this notice?This is a general guide to HMRC requirements for anyone involved in exporting goods or submitting Export Declarations to CHIEF.
This includes exporters, agents, freight forwarders, shipping companies, airlines, wharfingers, hauliers and loaders. 4 What law regulates exports?The main legislation is set out below:European Union (EU) legislation on export requirements is published in the Official Journal of the European Union.
Delegated Regulation 2446/2016Commissioners Directions 2002Value Added Tax Act 1994 - section 16. 1Customs Civil Penalty provisions - Finance Act 2003This notice is not the law - it is our view of what the law says and nothing in it takes the place of law.
5 Receiving an adverse Customs decision from HMRC - Right to be HeardWhen you receive an adverse Customs decision from HMRC you will be issued with a pre-notification explaining the reasons why the decision has been made. The pre-notification is called your “Right to be Heard”.
Once issued you have a 30 calendar day period to make further representation or provide further information to HMRC concerning the decision. 6 Procedure for appealing against a Customs decisionIf you do not agree with any decision issued to you, an appeal can be lodged within the 30 days of the date of the decision, you will need to:send new information or arguments to the decision makerrequest a review of the decision by someone not involved in making the disputed decisionYour request must be in writing and should set out the reasons you do not agree with the decision.
Please write to:NES?It is the UK’s system for the electronic processing of exports. Data is entered into the CHIEF computer system where it validates and processes the 4 stages of an export:electronic submission of Export Declarations prior to the shipment of the goodselectronic ‘Presentation’ of the goods to Customs (in the UK this is the ‘Arrival’ message into CHIEF)P2P)CHIEFYou must make an Export Declaration when:goods are being exported, either directly or indirectly, to a third country (including European Free Trade Association countries) for example, any non-EU countryCAP goods are exported to those entitled destinations listed in Regulation (EEC No 612/09)Article 33, states “For the purposes of this Regulation, the following shall be treated as exports from the Customs Territory of the Community:(a) supplies within the Community for victualling to: - seagoing vessels (able to stay as sea when wind is in excess of 8 (gale force) on the Beaufort scale) - aircraft serving on international routes, including intra-Community(b) supplies to international organisations established in the Community(c) supplies to armed forces stationed in the territory of a member state but not serving under its commandUK goods that have a final destination in another EU member state are not considered to be exports for Customs purposes.
3 What is an Economic Operator Registration and Identification number?Traders involved in international trade in the EU (for example, the export or import process) are required to apply for an Economic Operator Registration and Identification (EORI) number. This includes traders importing and exporting goods and submitting Export Declarations to CHIEF.
ensure that export licensing requirements are metprovide accurate details for the Overseas Trade Statisticsprevent the unauthorised return of duty free or VAT zero-rated goods into the home marketprovide Customs information and confirm export for VAT and Excise purposesenable checks to be carried out on goods subject to specific Customs or CAP controls 2. 6 What is the importance of Overseas Trade Statistics?Overseas Trade Statistics provide important information about the UK’s export trade with third countries.
They are regarded as economic indicators by the government and widely used by industry and commerce. The economic importance of trade statistics means that our export processes incorporate validation of export information provided to CHIEF.
We may need to contact exporters or agents to resolve queries which arise. You should ensure that all the information shown on your Export Declaration is complete and accurate.
Section 14 contains the list of free circulation goods for which export statistical Data is not collected. 7 How do I submit a NES Export Declaration in the UK?Export Declarations must be submitted electronically to the Customs computer system know as CHIEF.
Declarations may be submitted by the exporter or their representative. For an overview of the data required for Full and Simplified Export Declarations please see section 19 of this notice 2 Aug 2012 - When sending these entries to the NCH , you should show clearly what the goods are on the Trader Submission header form you send.
You must submit certain documents for clearance and/or examination to HM Revenue and Customs ( HMRC ) when you are moving goods under either DTI or NES . Those submitting Export Declarations will also need to refer to the detailed, CHIEF field ‘Box by Box’ instructions set out in Volume 3 Part 1 of the UK Tariff. 8 Who can submit an Export Declaration to CHIEF?(a) the exporter (self representation)(b) a third party representative acting in a direct capacity (which means that they are acting in the name of and on behalf of another person)(c) a third party representative acting in an indirect capacity (which means they act in their own name on behalf of another person and are responsible for the accuracy of the data submitted)For further details on the legal responsibilities attached to the level of representation see section 3 below.
9 What routes are there into CHIEF?CHIEF for the submission of Export Declarations. These are:RouteSDPSDP is a simplified export procedure which requires the exporter to obtain prior authorisation to use this scheme.
It involves a 2 part declaration that can only be used at Frontier locations. The first part of the procedure, the Pre Shipment Advice (PSA) requires the exporter to submit to Customs basic details of the export consignment.
Once the goods have been legally presented and Customs Handling of Import and Export Freight (CHIEF) has accepted the declaration, permission to progress (P2P) is granted the goods may then be loaded for export shipment.
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The same Declaration Unique Consignment Reference (DUCR) must be used on the PSA and the Supplementary Declaration.
SDP may be used to declare exports to Customs at UK ports and airports, and can also be used at DEP facilities as Customs consider these to be frontier locations. Exporters who want to operate SDP in their own name must obtain prior authorisation, should they not wish to be authorised themselves they will need to use an operator who is authorised.
b, EIDREIDR is a simplified export procedure that requires prior authorisation. An applicant has to fulfil AEO criteria specified in Articles 39(a), (b) and (d) of the UCC.
Customs and other tax compliance (related to the economic activities of the applicant), Record-keeping standards and Practical standards of competence or professional qualifications. An EIDR authorisation can only be granted where a pre departure declarations is not required and the goods being exported are a direct export.
The UCC and current Community Customs Code (Reg. 2913/92), require that goods must be under customs supervision at the time they are placed in the export customs procedure.
Current LCP procedures enable HMRC to select goods for physical examination in the same way that such checks are made at a customs frontier location. We will therefore continue to allow appropriately authorised traders to declare goods to the export procedure at their premises under a new scheme called CSE.
LCP traders will be deemed to meet criteria for CSE and can continue to declare goods for export at their premises, providing they continue to fulfil the terms of their current LCP authorisations. Economic operators seeking to gain CSE that are not currently authorised will have to meet AEO C criteria to be aligned with Code compliance standards.
An Exit Summary Declarations (EXS) is necessary for consignments which are not covered by an Export Declaration which includes safety and security data or not covered by an inbound Entry Summary Declaration (ENS) under the Import Control System (ICS). CHIEF Export Declaration includes all of the safety and security fields of an EXS.
This is referred to as the ‘Combined’ fiscal and safety and security declaration. In most cases, outgoing UK Exports will have already met ECS safety and security requirements there will be no need to submit an EXS at the Office of Exit in another member state.
An where an empty container is being returned under a transport contract to the shipper. where goods have remained in temporary storage for more than 14 days.
where goods have remained in temporary storage less than 14 days but the import safety and security ICS declaration details are unknown or where the destination and/or consignee change. intra EU Member State are routed via a 3rd country.
As there may either be no UK exporter or the exporter will not be aware that there is an EXS requirement, responsibility for lodging the EXS declaration will usually be with the carrier. In the UK the EXS needs to be ‘Arrived’ and ‘Departed’ in the same way as any other Export Declaration using a DUCR.
CHIEF in the usual way but a specific CHIEF transaction code, CHIEF fields. 14 Re-export notificationWhere goods in temporary storage are being re-exported, and neither a customs declaration, re-export declaration or EXS declaration is required, a re-export notification must be made to the customs office of exit prior to the exit of the goods.
The re-export notification is normally lodged by the carrier, but can be lodged by the temporary storage holder where an agreement has been made between the temporary storage holder and the carrier. During the UCC transition period it remains the responsibility of the carrier to lodge a re-export notification.
Where the carrier has agreed for another party to lodge the re-export notification, the carrier will need to ensure that the re-export notification is lodged correctly. 15 What is a form C21?Form C21 is a ‘Customs Clearance Request’ (see section 21).
It is used to secure electronic release (from CHIEF or air(port) inventory systems) The CPC and related notes will indicate which fields require completion. For exports, a C21 may be used at both inventory and non-inventory linked locations.
A C21 may be required to release goods from an air(port) inventory system when no Export Declaration on CHIEF is required, for example:goods with an Export Accompanying Document (EAD) where the goods were declared for export in another member state but will exit the EU from the UK (see section 6 - Indirect Export processes)goods under cover of an Admission Temporaire (ATA) carnet, where the goods are travelling as freight rather than in passengers’ ‘baggage’ and the freight needs to be cleared on CHIEF (the carnet still needs to be presented to Customs and stamped, but the C21 using CPC 10 00 041 releases the goods on CHIEF (see Notice 104: ATA and CPD Carnets)if you are authorised to use SASP and are advised to use a C21 with a specific CPCWhere the C21 cross references to another document the reference should be identified on the C21 in boxes 40 and 44. 16 What is Merchandise in Baggage (MiB)EU in their hand luggage.
17 Can I amend an Export Declaration?Amendments may be made to Export Declarations up to the point of Customs clearance (P2P). Amendments should not normally be made to your Export Declaration after P2P has been granted.
You should email Export Enquiries at email protected if you think you need to make an amendment after P2P has been granted. To amend details of a departed Export Declaration you should complete the form C81 and submit it to the Statistical Office: HM Revenue and Customs CHIEF.
18 What are the penalties for failing to comply with export rules and regulations?The following are examples of non-compliance that may lead to the imposition of Customs Civil Penalty. These penalties range from £250 to £1,000 or £2,500 depending on the type and severity of the contravention:failing to place goods under the export procedurefailing to lodge an Export Declarationfailing to comply with the terms and conditions laid down in a simplified or local clearance procedurefailing to keep or produce the relevant documents relating to a traders businessThe Export Penalty Regulation schedule can be viewed at: 2.
19 Where can I find detailed information to complete an Export Declaration?Further information on how to complete an Export declaration can be obtained from the links set out in paragraph 1. 1 Who may act as a third party representative?Export Declarations may be submitted on behalf of the exporter by a nominated third party for example a freight forwarder or agent with access to CHIEF 16 Apr 2015 - A Forum for Change: Reconciliation for Today's First Nations, Metis & Aboriginal Children Through Custom Adoption and Lifelong Family and Tribal Violence Against Children; Political Failure on the part of Federal, Provincial and First Nations Governments; Lack of Strategy, Plan, Implementation; Lack of .
Details of the declarations made by a third party must be recorded and made available for audit purposes in the exporters’ records. An exporter should give written permission for a third party to submit an Export Declaration on their behalf.
If the third party does not state the level of representation on the Customs Declaration the third party will be deemed to be acting as an indirect representative, that is, acting in their own name, but on behalf of another person, and would then be jointly liable with the exporter/principal for any Customs debt. If the third party is not empowered to be a direct representative of another person the third party will be deemed to be acting in their own name and on their own behalf and would be solely liable for any Customs debt.
If the task is delegated to a sub-agent, then the sub-agent is bound by the type of representation the third party agreed with the exporter/principal.
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3 Direct representationWhen a Customs Declaration is made by a direct representative on behalf of a principal, the principal will be liable for any Customs debt.
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They would be solely liable for any Customs debt. Where an agent delegates the making of a declaration to a sub-agent and the sub-agent makes the declarations in a ‘direct’ capacity, in the name of and on behalf of the first agent, the sub-agent must hold (and be able to produce on request to Customs) written authority of his/her power to act.
Failure to produce written authority will result in the third party not being regarded as acting as a sub-agent making declarations in a direct capacity, but instead deemed to be acting in their own name and on their own behalf. They would then be solely liable for any Customs debt.
4 Indirect representationWhen you make a Customs Declaration acting as an ‘indirect’ representative in your own name, but on behalf of the principal person, both you and the principal will be liable for the Customs debt and HMRC will be entitled to seek payment from either party on a legal ‘jointly or severally’ basis. Where there has been a contravention, HMRC will separately consider whether the principal person or indirect representative is liable to a Civil Penalty.
If an indirect agent delegates the submission of a Customs Declaration to a sub-agent, the sub-agent will become liable for the Customs debt along with the principal not the original indirect agent. Further information on the CHIEF data element ‘Type of representation’ can be found in Volume 3 Part 1 Section 1.
5 Empowerment/authorisation of a direct or indirect representative, agent and third partiesA formal written authorisation, which is agreed between the third party and the principal, stating whether the third party is empowered to act as a ‘direct’ or ‘indirect’ representative (whichever is agreed between you and the principal) will avoid any doubt regarding who is liable for any irregularities and therefore the Customs debt and may be liable to a Civil Penalty. If you do not hold written authorisation you risk being regarded as acting solely on your own behalf.
If the authorisation does not confirm the type of representation, you could be regarded as an indirect representative. In both cases, you would be liable for the Customs debt and any Civil Penalty.
You should therefore consider obtaining confirmation of your empowerment to act for a principal as a direct or indirect representative in writing. The statement on a Customs Declaration indicating that you are acting in direct representation or indirect representation will normally be accepted unless we need to check the accuracy of the statement.
4 When should my presentation to Customs take place?UCC legislation requires pre-departure information which will be risk assessed in advance of the export movement. Pre-departure declarations can take the form of a customs declaration, a re-export declaration or an exit summary declaration.
Export declaration or an exit summary declaration. The Delegated Regulation 2446/2015 Article 244 sets minimum time limits for the presentation of goods to Customs to allow risk assessment to take place:for ‘deep sea’ containerised cargo, at the latest 24 hours before the goods are loadedfor ‘short sea’ containerised cargo, at the latest 2 hours before leaving the portfor air traffic, at the latest 30 minutes before departure from an airportfor rail traffic, at the latest 2 hours before the goods leave Union territoryfor road and inland waters traffic, at the latest 1 hour before departureCommercial practicalities may necessitate the presentation to take place earlier than these minimum EU time limitsCHIEF Loader role in submitting Arrival messages to CHIEFThe Arrival message should be sent by a commercial entity known as the ‘Loader’ who is in a position to know that goods intended for export are now at the Customs controlled location (for example, a port or airport) and are available for physical inspection if required.
The Arrival message may be sent to CHIEF by one of the following means:automatic CSP processing at inventory linked locations where real-time information is provided by other integrated supply chain system - this will be the situation at almost all major UK airports and container portsan approved operator, that is, someone who is authorised for a CHIEF ‘Loader’ role at a non-inventory linked location - this is likely to be a Port Operator or person who is responsible for loading the goods on to the export means of transport and who has been granted the status ‘Loader’ by HMRC, this will often be the situation at smaller, non-inventory linked, frontier locations, particularly those handling bulk goods or at some roll on/roll off (ferry port) locationsHMRC, where no commercial electronic links are available, by submitting form C1601 to the NCH - in this case, CHIEF on behalf of the exporter or the representativeApplication for authorisation of a CHIEF ‘Loader’ role at a non-inventory linked location should be made in writing to the NCH, providing the following information:company name and addressEORI detailsan email address for CHIEF Freight Location code to associate with the badge, (for example, CDF for Cardiff port)a brief explanation of the applicant’s status at the non-inventory linked location for which the ‘Loader’ role is requestedNote: the email address for the broadcast messages and the report messages does not have to be the same. 6 What key data should be included in an Arrival message?The Arrival message must contain the following to identify the goods being presented to Customs:Unique Consignment Reference (UCR basis, see section 18 on the importance of a UCR for matching the CHIEF Export Declaration with the inventory system on arrival to obtain Customs clearance and also for further information on the structure and use of Declaration, Master and Bulk UCRsPlease note: the Movement Reference Number (MRN) generated by CHIEF or CHIEF Entry Number, date and time may also be used to ‘Arrive’ and ‘Depart’ goods as an alternative to the UCR.
location of goods - the location information is in the form of a CHIEF Freight Location code (listed in Volume 3 of the Tariff)movement reference - this is only used by CSP inventory linked systems, it is an inventory linked reference number and should not to be confused with the CHIEF generated When the goods are ‘Arrived’ on CHIEF and on acceptance of the arrival message, CHIEF re-examines, re-validates and risk assesses the data in the declaration. CHIEF will then allocate one of the following routes for the goods to take:route 1 - supporting documentation to be examinedroute 2 - documents and goods to be examinedroute 3 - route 6 - route 0 - awaiting update from a system external to CHIEF (for example, clearance for CAP goods)If the consignment is given route 3 or 6 Customs clearance, P2P is granted and electronically notified to the submitting trader.
If the consignment is given routes 1 or 2, P2P will only be granted by Customs after satisfactory examination of the documents and/or goods. P2P means that the CHIEF Export entry has been cleared and the goods may now be loaded onto the means of transport for export.
This message is sent to the person submitting the export declaration. 8 What happens if Customs advise me of an error?Errors may be identified by Customs following documentary checks or a physical examination of the consignment.
Depending on the nature of the error Customs will give direction as to whether:(a) an amendment may be made to the original entry(b) the original entry should be cancelled and a replacement submitted(c) the goods will be detained - pending further investigation(d) the goods will be seizedCustoms may allow amendment(s) to be made without prejudice to any further actions they may take, for example, advising of Customs Civil Penalties (CCPs) and/or revocation of authorisation of CHIEF badges or authorisation facilitations such as SDP or CHIEF - the ‘Departure’ MessageOnce the means of transport upon which the goods were loaded has left the UK a Departure message must be submitted by authorised traders to CHIEF for Direct exports. Departure messages can only be submitted by authorised traders using a CHIEF Loader role.
This message updates the Export status on CHIEF to ‘ICS60’ meaning ‘Departed’. For information on the finalisation process for ECS indirect exports, please see section 6.
10 What must I do if goods that have been presented to Customs (Arrived) are not exported?If goods are not shipped after P2P is given, it is the responsibility of the declarant, usually via the Loader, to advise Customs of the change in the circumstances, Examples of these ‘frustrated’ exports include:goods that are to be exported from a different location from where they were presented to Customs (‘Arrived’)goods that are not now to be exported at all - for example, because the consignee no longer needs themIn both cases listed above the export Departure transaction must be used to ‘frustrate’ the export (that is to ‘Depart’ the goods inland). Additionally, in the second case above the Export Declaration must also be cancelled.
If the export is cancelled it is the declarant’s responsibility under the Customs Code to request cancellation of the Export Declaration concerned. Where the goods are not going to be exported the submitting agent should make a request for cancellation of the original data (that is under P9 query) using CHIEF format XTCE Jump to Should i get college writing help government powerpoint presentation - Best websites to purchase a custom government presentation 4 days people work longer they will I wanted to stay where I was, I wanted to stay there in my place where I was, and, not get up … and I was in .
Details on how to cancel an Export Declaration can be found below in Section 4. 11 Direct and indirect exports - closure processThe process for finalising exports on CHIEF differs depending on whether it is a direct or indirect export.
For a direct export, where goods are leaving the UK to travel directly to a third country (a country that does not form part of the EU) the submission of a Departure message to CHIEF is required. This signifies the goods have left not only the UK but also the EU so are actually ‘exported’.
1 for information on indirect export finalisation processes. 12 Cancellation of an Export DeclarationFollowing acceptance of an Export Declaration it may be cancelled at the request of the exporter provided that:the goods are in the UK and you have proof that cancellation arrangements for exporting them has been madeany payment to which there is an entitlement from the Commission or under a community instrument by virtue of exporting the goods has been repaid or will not be paid.
An Export Declaration may not be cancelled under the following circumstances:If:the exporter has been informed that the goods are to be examined, until that examination has taken placeuntil the exporter has complied with any requirements imposed by Customs 5. ATA carnet is the export document and no CHIEF Export Declaration is required.
Where a Customs clearance request is required to clear an inventory system a C21 will be used - see paragraph 2. Goods moving via the UK under the New Computerised Transit System (NCTS)NCTS documents raised in other member states (OMS)SDP?SDP is a 2-part declaration process which can only be used to declare exports at frontier locations, for example, UK ports and airports.
This procedure requires prior Customs authorisation.
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The first part of the SDP process is to submit a PSA to PSA).
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1 for detailed information on the structure and the purpose of a DUCR. CHIEF has accepted the declaration and granted P2P the goods may be loaded for export shipment.
The second part of the SDP process is to submit a supplementary declaration (SD) which includes the data elements of a Full Export Declaration. This must be submitted within 14 days of the departure of the goods from the UK.
It is essential that the DUCR on the DUCR on the original PSA as this provides the audit trail into the authorised traders’ records. It is also the way HMRC accounts for the Balance of Trade figures so the information must be accurate and timely.
Failure to submit required SDs may result in a CCP being raised and/or the revocation of any authorisation to use the Simplified Procedure. 4 What is EIDR?EIDR allows a trader to lodge their customs declaration in their own records.
The declaration details must be lodged electronically in a traders records. A supplementary declaration is required and must be submitted within 14 days of departure of the goods from the UK.
The supplementary declaration must contain the UCR used for the An EIDR authorisation can only be granted where a pre departure declarations is not required and the goods being exported are a direct export. The full list of goods that do not require a pre-departure declaration are detailed in Article 245 of the Delegated Regulation 2446/2015.
Traders authorised to operate Obligations for the holder of an EIDR authorisation are set out in Article 234 Implementing regulation 2447/2015. 5 What is CSE?CSE is a national scheme that allows goods to be entered to the export procedure at a traders scheme requires prior Customs authorisation which will include premises authorisation Where a trader wishes to make a two part declaration instead of a full export declaration, they will also need to be authorised for the simplified declaration procedure.
Please note: you must always submit a Full Export Declaration from your inland premises when you export CAP refund goods and licensable goods. CSE Export Declarations submitted to CHIEF must indicate when the goods will be at the approved LCP premises and available for Customs checks (‘goods available from’ time) and the time at which they wish to release the goods for onward movement to the port (‘goods available to’ time).
At the ‘goods available from’ time CHIEF will automatically ‘Arrive’ the declaration. At the ‘goods available to’ time the goods will either, be positively cleared and given P2P or be selected for further checks.
Customs controls (including examinations) will be carried out at your approved CSE inland premises. However, when the goods arrive at the UK air port for export/loading, anti-smuggling checks may also be carried out at the frontier.
For Direct Exports, that is, goods that are to be shipped direct to a third country, LCP goods must be re-Arrived and Departed at the frontier air port. For most Indirect Exports (see exceptions in paragraph 5.
6), where goods that will exit the EU via another member state and are covered by an EAD, the goods do not need to be re-Arrived at the frontier. 6 Excise goods under Excise goods that have not been released for consumption in the EU may only be moved from an excise warehouse to a port or airport where they will leave the territory of the EU under the provisions of the Excise Movement and Control System (EMCS) or, for direct exports only, under one of the simplifications allowed under Part 9 of the Excise Goods (Holding, Movement and Duty Point) Regulation 2010.
Alcoholic liquors and tobacco products may be moved, subject to the conditions below, in Excise Duty Suspension without being placed under an EAD from an excise warehouse in the UK to a place in the UK where they will leave the territory of the EU. This means that for directly exported excise goods in duty suspension there is no need the place the movement on EMCS and where the excise warehousekeeper of dispatch is able to comply with the conditions detailed below, the CSE procedure will take the place of the EAD.
The conditions are:the occupier of the warehouse from which the goods are being removed must be authorised to use CSECHIEFAI statement GRNTRExcise goods under CSE must be re-‘Arrived’ at the frontier (that is the air port of departure from the UK). Failure to fully comply with the Export Declaration requirements for excise goods will prevent HMRC from issuing a report of export to the dispatching warehouse keeper to discharge the movement and therefore the financial security requirements,Further information on Export Declaration data requirements for Excise goods can be found in section 12 of this notice and Notice 197.
7 NCTSThe EAD should not normally be printed before Customs clearance, P2P, is granted as it must have the final information that the Office of Exit will need to match the goods when they arrive at exit with the ECS message which is sent from CHIEF after P2P if granted. However, it is recognised by the UK Customs that there may be circumstances where the printing of an EAD is necessary a little earlier than when Customs clearance is granted.
Traders should note that the printing of an EAD does not constitute Customs clearance in the UK. Only the receipt of the P2P message confirms Customs clearance for the goods to be loaded and exported.
Traders are advised that if the information on the EAD does not match the information sent in the ECS message following the granting of P2P, your goods are likely to be refused exit from the EU member state at exit or at the very least delayed. Under the MRN number to be provided at the Office of Exit 23 May 2016 - 4.
4 When should my presentation to Customs take place? UCC legislation requires pre-departure information which will be risk assessed in advance of the export movement. Pre-departure declarations can take the form of a customs declaration, a re-export declaration or an exit summary declaration.
During the transition period from the current legislation to the Union Customs Code and the Delegated and Implementing Regulations Traders may wish to take an EAD with the consignment to the Office of Exit.
Order a custom government presentation american premium 11 days 2 UK Office of Exit processesGoods coming from OMS for exit from the UK must be processed under ECS to close the movement. The Office of Exit process explained below is for the UK only.
In the UK this processing and closure of ECS movements is undertaken by the ECS Helpdesk at Harwich. ECS Indirect Export movement in the UKOn arrival at the Office of Exit in the UK, for example at Felixstowe, Heathrow or Liverpool, there are 2 steps to exiting from the UK:StepActionCustoms Clearance at exit must be obtained through the input of a Customs clearance request (C21) to CHIEF (see paragraph 6.
4 for exceptional Cargo Community System (CCSUK) processing of Through Air Waybills (TAWBs)CHIEF - for indirect exports that are accompanied by an EAD a C21 should always be submitted to CHIEF using Details of the data elements to be included in a C21 depend on the CPC used, those required for 10 00 043 can be found in Appendix C, but please also refer to the Tariff CPC notes. When this STC the processes at exit are as follows:For maritime - where a port/inventory system (which is linked to the UK Customs) exists there is often automatic local clearance for Through Bills of Lading (TBOL).
There is no need for the submission of a C21 to CHIEF in these cases and no documents need to be sent to Harwich.
The prints from the export system should be attached to the TBOL and kept by the trader for his records 7 Oct 2011 - Aging in place operates in multiple interacting ways, which need to be taken into account in both policy and research. The meanings of aging in place for older people have pragmatic implications beyond internal “feel good” aspects and operate interactively far beyond the “home” or housing. Aging in place .
A C21 is required at all non inventory linked ports or berths,For air - where TAWB and not accompanied by an EAD (see process in paragraph 6. 4 for TAWB accompanied by an EAD) no C21 is necessary and no documents need to be submitted to Harwich.
It should be noted however that a C21 is always required for a THAWB, but documents only need to be submitted to Harwich if the THAWB is accompanied by an EAD. Where a C21 is required to be submitted to CHIEF to release CPC 10 00 048.
This CPC should be used for both air and maritime movements. Evidence to satisfy the VAT zero-rating rules through NESFulfilling all Export processes on CHIEF correctly will help when claims are being made to zero-rate the VAT on your exported goods.
There is more detailed information about Evidence of Export in paragraph 43 in the Best Practice Guide. 1 Direct exportsFor direct exports, where the Office of Exit field on the Export Declaration (box 29) has not been completed, reports printed from CHIEF archive system (MSS) will show a final CHIEF status of ICS60.
This indicates that the goods left the UK and the EU and will help support claims for VAT zero-rating by providing official evidence of export. 2 Indirect ExportsFor Indirect exports where the Office of Exit field (box 29) has been completed, the evidence that the goods have exited the EU comes from the closure of the ECS message (referred to in paragraph 6.
The confirmed closure of an ECS closure message for an Indirect export is forwarded to CHIEF and changes the status on CHIEF to ICS62. This status can be viewed on CHIEF and can help the VAT team establish that Indirect exports have properly exited the EU and are entitled to VAT zero-rating.
The VAT team may on occasion ask you to provide further information about the exit of the goods from the EU. Details of prohibited goods can be found at:Restricted goods that fulfil the specified criteria, such as an export licence, may be exported, but will always require a Full Export Declaration and any specified additional documentation.
Simplified Procedures cannot be used for prohibited or restricted goods. Information on restricted goods and their licensing requirements is available in Volume 1 of the Tariff.
There is also a comprehensive list at Licensing requirements(a) Export Licences for goods to non-EU destinationsNES/BIS) and the Rural Payments Agency (RPA). Export Declarations for Non-statistical goods (see paragraph 11.
4 What are my obligations as a DEP operator?DEP operator you must:maintain an electronic inventory system, which meets Customs requirements (this can either be a system supplied by a CSP, or an equivalent in house inventory system (see paragraph 10. 5) - the system should be capable of supplying management information on, for example, records of all goods for export entering and leaving the facilitysubmit all declarations made in your own name or on behalf of another to CHIEF electronicallyDEPIt is an electronic inventory system which is approved by HMRC.
It must be secure, allowing full control and audit of export consignments and include provision of agreed listings and appropriate release documentation and information. 6 Which Customs controls will be carried out at a DEP?Our controls will cover both the fiscal (dutiable and restricted goods) and anti smuggling checks, where a DEP inventory system is linked to the inventory system at the port/airport.
The advantage of this arrangement is that we are unlikely to intervene again after the goods have been Customs cleared at the DEP. However, we reserve the right to carry out further anti smuggling checks at the UK frontier.
A DEP that is not inventory linked to the port/airport will have anti smuggling checks carried out at the frontier. 7 How can I become authorised to operate a DEP?DEP you should complete application form CandE42 DEP application form.
On completion of the form you will need to send it to the address shown on the application where it will be processed. 8 MOU) offers a bulk export process to facilitate the express movement of goods.
The MOU arrangements require the express/fast parcel operator to fulfil specific roles and conditions set out by HMRC. The non-statisticalgoods valued between £800 and £2,000No controlled or restricted goods can use this arrangement.
Nor goods held under a Customs procedure with economic impact (CPEI). 2 How can I apply for the MOU?CSE or MOU, you can apply by contacting the Express Industry Team for further information.
Telephone: 03000 532318When you are sending packages to any country outside the EU, including the Special Territories (listed in section 13) you must complete and affix a Customs declaration, a (CN22, CN23 or a Parcelforce Worldwide despatch pack incorporating a CN23) (CN22/CN23 are not used for Temporary Admission goods (Notice 200 Regulation 2453/93 excludes goods referred to Article 235)), which are available from any Post Office. Preference certificates or similar documentation must also be attached to the outside of the package and clearly identified before posting.
For commercial items a commercial invoice must accompany the package. No declaration is required for packages sent to countries with the EU.
You will need a Certificate of Posting on a C and E132. If you are a VAT registered business you will need to obtain and keep a Certificate of Posting to support the zero-rating of your supply and to discharge your liability to Customs charges on goods temporarily imported into the UK.
For further information see notice 143 a guide for international post users and notice 144 trade imports by post-how to complete customs documents. Best websites to write a government presentation single spaced british Section 19 lists the information which must be entered when a low value declaration is submitted.
This CPC cannot be used for goods under a Customs Duty relief (Customs Warehousing (CW), are under CT or ATA (Turkey preference) documentsgoods purchased under the VAT Retail Export Scheme (RES) - VAT RES goods must be declared using form VAT 407, the goods and the forms must be produced to the export officer for certification, where in the UK is the last point of exit from the Community see Notice 703: Export and removal of goods from the UK and Notice 704: VAT retail exports 11. 6 What if I want to export a complete industrial plant?There is now a Commodity code which can be used to simplify the export of a complete industrial plant component parts.
‘industrial plant’ is defined as ‘a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the combined nomenclature (CN) where the overall statistical total value is in excess of €3 million approximately £2. Export of component parts may be classified as follows:the first 4 digits shall be 9880the fifth and sixth digits shall correspond to the CN chapter to which the goods of the component parts belongthe seventh and eighth digits shall be 0The plant may be exported in several consignments over a period of time.
EMCS system is: Country Code (GB) and then 17 characters (alpha numeric). 12GB00000000006107577If the EMCS is unavailable at the time when an excise declaration is to be made and no system recovery is imminent, there will be no ARC number available for the type ‘AAD’ field of box 40 of the export declaration.
In these cases excise fallback procedures are implemented.
An example of how the ARC should be input follows:12GB00000000123456789 should be input as GB00000000123456789 not GB123456789 12 Dramatic differences remain between the best off and the worst off in England – an unjust social gradient in health that needs addressing. Healthy ageing should be the life-long for the time and expertise they have given to the Birmingham Policy Commission on Healthy of the evidence presented to the. Commission on .
3 How do I export Excise goods when EMCS system is in fall-back?When the electronic ARC numbers the The Fall-back Accompanying Document (AAD) should be input to box 40, andThe Local Reference Number (ARC number. When excise goods are being moved under fallback procedures.
Box 40 (of the export declaration) previous document reference type ‘Fallback Accompanying Document’ (FAD) field must be used to record a LRN which is allocated by the warehouse keeper of dispatch. This LRN has no prescribed structure other than a limit of 20 characters.
This reference number will be reflected only in the excise FAD. EMCS comes back on line before the export process is completed on CHIEF and the goods have been moved, then an amendment should be made to the Export Declaration to include the AAD code and the P2P) by the time of the recovery of the EMCS system, please do not attempt to amend the export declaration.
When the system recovery occurs, a submission to EMCS is still required. The LRN on the Export Declaration and EMCS will be used by HMRC to identify and complete the excise movement formalities in co-operation with the trader.
For further information regarding EMCS and the export of Excise goods please see Notice 197: Excise goods - receipt into and removal from an excise warehouse of excise goods. 4 The movement of CAP and Excise goods from the UK to Russia via Latvia/Finland or Estonia on a non-regular (unauthorised) shipping serviceWhen goods are loaded onto a non-regular (unauthorised shipping service the EU Commission has ruled that this type of export must be treated a follows:When goods are loaded onto a non-regular (unauthorised shipping service at, for example Hull, the export process finishes (meaning it is considered to be a direct export from the UK/EU and the goods lose their EU status.
When the goods arrive at Riga/Helsinki or Tallin they are therefore treated as non-Community goods and need to move under external transit to get to the Russian border without paying duty and tax. The trader should follow one of the options described below:(a) on arrival at Riga/Helsinki or Tallin the goods move by T1, the CT procedure(b) Transports Internationaux Routiers (EU/Russian border to the destination in RussiaThere will be no EAD travelling with the goods and no electronic ECS message sent as the export is considered a ‘Direct Export’ not an ‘Indirect Export’.
Therefore the CHIEF Export Declaration box 29 (Office of Exit) should not be completed. Common/Union Transit and the NCTSThis is a procedure that facilitates goods that are not in free circulation in the EU (non-EU goods) and in certain cases, Community goods, to move between 2 points within the Community, whilst the import duties and other charges are suspended.
The Community Transit procedure begins at an Office of Departure and ends when the goods and documents are presented at the Office of Destination. 2 What is NCTS is an electronic application used in all the EU and Common Transit Countries, using a message flow system between Customs offices to process transit movements.
The NCTS provides management and control of Union/common transit movements in the Union and common transit countries and for TIR movements within the Union. Although the design and delivery may differ, each EU/EFTA country has an NCTS application for submitting transit declarations which are all interconnected through a central domain in Brussels.
The NCTS is not connected to the CHIEF system in the UK, so separate declarations for transit and export movements are required. 3 What is Common Transit?The ‘common’ transit procedure is used for the movement of goods between the EU and the other contracting parties to the Common Transit Convention (‘common transit countries’) or between the common transit countries.
The common transit countries are the European Free Trade Association (EFTA) countries (Switzerland, Norway, Iceland and Lichtenstein). The following countries’ are also, contracting parties to the Common Transit Convention.
Turkey which became a contracting party on 1 December 2012, the Former Yugoslav Republic of Macedonia, which became a contracting party 1 July 2015 and Serbia which became a contracting party 1 February 2016. The Europeans Commission’s Transit Manual and the UK Transit Manual Supplement are available below:CHIEF system.
Box 29 must be completed to identify the appropriate office of exit. The ARC number generated by the EMCS system must be placed in Box 40, using Administrative Accompanying Document (AAD) in the previous document field.
The Additional Information (AI) code TRANS must be shown in Box 44. (Where fall- back procedures have been agreed, the Fall-back Accompanying Document (FAD) number must be shown instead in the previous document field.
The Movement Reference Number (MRN) of the export declaration is to be included in Box 40. The goods are presented to both the office of export and the transit office of departure in the UK.
A release to both the export and the Transit procedures must be obtained before moving the goods. The goods and Transit Accompanying Document (TAD) must be presented at each office of transit.
The goods are presented together with the EAD at the office of exit and with the TAD being presented at the transit office of destination. Duty suspended goods (including goods in Excise suspension) being re-exportedWhere goods are released for export and are placed under the external transit procedure, the customs office of exit becomes the customs office of departure for the transit operation.
The T1 Transit Procedure provides security for the goods and should not be used in conjunction with the EMCS system. The MRN of the export declaration is to be included in Box 40.
The goods are presented to both the office of export and the transit office of departure in the UK. A release to both the export and the Transit procedures must be obtained before moving the goods.
The Authorised Consignor shall be the principal to the transit operation.
Non-statistical goods that can be declared for export using CPC 10 00 098Certain goods are not needed for Overseas Trade Statistics but a Customs declaration is still required. The full list of goods and movements excluded from external trade statistics is laid down in Commission Regulation (EU) No 113/2010 Annex 1.
The table below is only an extract from the Regulation Annex of goods which if they are in free circulation can be declared for export using CPC 10 00 098. CPC 10 00 098 should not be used for goods that are dutiable or restricted or under any Customs reliefs even if they are identified in the Regulation Annex (in such cases the relevant export CPC for those types of goods should be used with an AI code ‘GEN45’ with statement ‘NON-STAT’ entered in box 44 of the declaration.
Means of payment which are legal tender and securities, including means which are payments for services, such as postage, taxes and user fees This document/publication is also available on our website at: partners to helping them network with other authorities and share and receive best practice and we get older. This evaluation showed that since 2008 councils had been making significant progress in dealing with the challenges presented by an ageing .
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Goods used as carriers of customised information, including software. Supplied free of charge which are themselves not the subject of a commercial transaction, provided that their movement is with the sole intention of preparing or supporting and intended subsequence trade transaction by demonstrating the characteristics of goods or services such as: (a) advertising materials (b) commercial samples.
Goods for repair and replacement parts that are incorporated in the framework of the repair and the replaced defective parts. Note: if the goods are under IP or Mount Athos - also known as Agion Poros (Greece)There is further information, including information on associated and independent territories in Volume 3 part 2 of the Tariff.
2 Do I need an Export Declaration if I export to the Channel Islands?Although the Channel Islands are part of the Customs territory of the EU they do not form part of the fiscal territory. This means that under the Value Added Tax Regulations 1995 (Statutory Instrument 1995/2518) exports to the Channel Island have to comply with the Customs Code and its Implementing Provisions.
Exports to the Channel Islands is a domestic movement within the UK on which statistical data is not compiled, so for goods in free circulation exported to the Channel Islands a non-statistical declaration using CPC 10 00 098 can be made, see paragraph 11. For maritime exports from Poole, Weymouth and Portsmouth simplified arrangements may be used, a combined Consignment Note and a Customs Declaration may be used.
For exports by air at inventory linked locations a form C21 procedure may be used. At non-inventory linked sites an airway bill and manifest may be used.
1 Do I need to declare commercial or business goods if I take them out of the UK in my baggage (referred to as MiB)?MiB is a term referring to commercial goods you take with you in your accompanied baggage or in your private vehicle. As with any commercial or business goods that are leaving the EU (including to ‘special territories’ see section 15) you or your agent must make a Customs Export Declaration.
This Customs declaration should be submitted electronically via the CHIEF system before arriving at the port/airport Exceptionally you may complete a paper C88. If submitting a paper export declaration at an air port, it may take longer to process the declaration than if the export declaration was submitted electronically to CHIEF.
If you are using the low-value goods or non-statistical procedures, you will only have to complete a minimum number of boxes. Arriving at the airportarrive well before your scheduled departure time (we suggest a minimum of 2 hours)present the goods to the export officer at the (air)port, of departure together with a copy of the completed Customs Export Declaration which should include the MRN allocated by CHIEFif an officer is not in attendance you must use the red phone at the export point to speak to an officer and follow the instructions givenThe declaration and related documents (including export licences)The Export Declaration must be accompanied by any other documentation which may be required, for example, an export licence and the export licence details must be declared in box 44 of the Customs declaration.
If your goods are held under a Customs relief procedure you must ensure that the correct CPC is used to re-export those goods otherwise you may be liable to full payment of the duty and tax due. To support your claim for the VAT zero-rating of your goods, you need official evidence that the goods have left the EU.
If you are going to a non-EU country direct, this will take place in the UK. However, if you are travelling via another member state of the EU, you will need to ensure that you have your EAD to travel with your goods.
This will be scanned and finalised when you leave the EU. Under this relief goods must be in an unaltered condition on re-import to the EU, just as they were exported, therefore no processing can have taken place unless it was to maintain the goods in working condition and this work was not planned at export.
The goods must have been in free circulation at export and not received any export refunds. They must also be returned within a 3 year time frame.
When these eligibility requirements are met Customs Duty will not be due on the re-import. In addition to complying with the conditions listed above, to be eligible for VAT relief, the person that exported the goods must be the person claiming Returned Goods Relief (RGR) on re-import, otherwise VAT will be due.
You do not need prior authorisation for this procedure you can export your goods by submitting an Export Declaration to CHIEF using the relevant By following the normal NES procedure you will have the export evidence needed to support your claim for relief when the goods are re-imported. However, you might want to use one or more of the following alternatives, particularly if your business regularly involves the temporary export of free circulation goods for subsequent return unaltered:RGR CPC 23 00 000 for goods exported as freight - although not mandatory, the advantage of using this CPC is that you can then make a simplified RGR declaration when importing your goods under CPC 61 23 F01 (you must retain the export declaration, without your export evidence you cannot apply for RGR relief and will have to pay the full import duty and VAT due at re-import) - (see Notice 236)the 16.
5 What is meant by EU Export preference?EFTA give preferential treatment to certain goods originating in the EU. This means that your customers in these countries will pay reduced or nil rate of Customs Duty on your goods when they import them.
Please note: the rules for determining EU preferential ‘origin’ are often very specific. For example, goods manufactured in the UK/EU do not necessarily ‘originate’ for the purpose of EU Preference.
Goods do not automatically acquire EU origin simply because EU duty has been paid on them, or because they were purchased from a UK or other EU source. Free circulation does not equate to EU origin for preference purposes.
Full details about exporting under preference, is contained in Notice 827: European Community preferences - export procedure and Notice 828: Export preferences - Rules of Origin for export. These give information about the origin rules that must be met for goods to qualify for preferential Tariff treatment.
If you need to know the actual duty rates that will apply in the country of import you will need to contact BIS (country helpdesk), the website link is available in 8. 2 - Other government departments contact list 16.
6 Trade with TurkeyThe EU has a Customs Union with Turkey. TR certificates are used to indicate that goods are in free circulation and are therefore entitled (under the terms of the Customs Union) to duty free entry into Turkey.
TR certificate is further explained in Notice 812: European Community preferences - trade with Turkey. This notice will also explain the different procedures that apply to most agricultural products that are not covered by the Union.
7 What is an An ATA Carnet may be used to simplify Customs clearance of goods being temporarily exported. Where to buy a custom government powerpoint presentation ama Note: a C21 may be required to be entered to CHIEF at inventory linked locations to clear the inventory system.
The ATA Carnets are subject to the normal export prohibitions and restrictions and licensing rules.
The Carnet cannot be used for goods that are:exported for processing or repairexported by postChambers of Commerce issue ATA Carnets in the UK subject to receiving guarantees or deposits 5.1 “Drift of Interest” We can handle the “drift of interest” in several ways: – consider older feedback and newer feedback to be equally important (no aging). since this way the latest presentations have the most impact on the resulting weight value while the contribution of past presentations decreases exponentially with .
8 What is the The TIR procedure allows goods in road vehicles or containers sealed by Customs to cross one or more countries en route to their non-EU destination with the minimum of Customs interference.
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9 Humanitarian aid/disaster reliefThe UK puts into place the recommendation of the World Customs Organisation aimed at speeding up the forwarding of relief consignments in the event of disasters. In the case of exports the recommendation provides for:official certification of list of the contents of relief consignmentsthe securing of goods under Customs seals, to aid the passage of the goods through the territories of other signatory countries and admission of the goods into the countries of destinationThe term ‘disaster’ is to be taken to include natural disasters, eg, floods, earthquakes and similar catastrophes.
Action is to be taken under these arrangements only at the request of exporters or their agents. The arrangements apply to goods of all kinds, except tobacco products and alcoholic liquor but they are normally expected to cover:foodother emergency itemsThe arrangements do not affect normal Customs export documentation.
Pre-entry, export licensing or other export restrictions requirements continue to apply. On each occasion the exporter or agent must make a formal application to Customs at the port for the certification and sealing of the goods to be exported.
The exporter is to supply a list of the goods to be exported, clearly indicating the place and organisation to which the consignment is being sent. It is the exporter’s responsibility to ensure that a sufficient number of copies of the list are provided for delivery to Customs authorities in the countries of transit and destination.
Consignments of goods (for example, second hand clothing and bedding) to countries which although they have not suffered a recent disaster are undergoing a period of hardship or economic difficulty should be expedited, but not circumvent normal freight controls. The procedures covering Disaster Relief Arrangements should be followed where requested by the exporter or their representative.
Other miscellaneous requirementsNotice 205: official Customs seals and trader sealing, gives details advice and information on sealing. 2 ManifestsIt is a legal requirement for information to be provided to Customs about exports loaded on the export means of transport.
When the export goods have been loaded, the port operators of the ship or aircraft (or their agents) as part of the outward clearance arrangements must, on request, provide Customs with a list of goods on board the export means of transport. The document listing the loaded goods is termed as the manifest.
The information that must be shown on the manifest is set out below. Safety and security regulations state that the carrier will notify third countries of security data in advance of sailing.
Non container traffic - goods exported by shipThe manifest must contain the following information for each consignment:the name of the consignor, or forwarding agent or shipperthe marks and numbers of the packagesthe number and type of packages, or quantity for bulked goodsa description of the goodssafety and security dataA ships manifest must be presented to Customs within 14 days of the date of departure of the vessel, except where local arrangements apply. Goods exported by aircraftWith the exception of airlines using computerised inventory systems approved by Customs, aircraft manifests must show, for each consignment, the required particulars on a form C257.
The manifest must be presented to Customs when applying for outward clearance for the aircraft. Container trafficidentifying number of the containername(s) of the operator(s) of the containerFor each consignment in the container the vehicle manifest must give the information called for under non-container traffic - goods exported by ship.
Unique Consignment Reference numbersThe principal UCR) of which there are 2 main types - DUCR and WCO) draft, that is, up to 35 characters in length in 4 parts as follows:first part = the year the UCR was allocated, for example ‘2’ if allocated in 2012second part = the country where the UCR was allocated - typically ‘GB’ for UK export declarationsthird part = the identity of the (authorised) trader as known to Customs - in the UK this will be the EORI, followed by a hyphenfourth part = a unique (within a trader’s system) series of characters which a trader devises which provides an audit trail within their commercial accounting systems - this part is restricted to numbers between 0 to 9, upper case letters A to Z or a hyphen’-‘An example of a DUCR based on the above is ‘2GB123456789012ABC1234’. Any unused spaces should be left blank, unlike the ARC number, that is, you do not need to include zeros to make the length the full 35 characters.
There is an additional field of 4 characters that may be used in conjunction with the DUCR. CHIEF and which may be used to guard against mis-keying.
CHIEF does not insist that a Check Letter is input, when a DUCR is used against a movement, but when one is input, it is checked and the DUCR rejected if found not to match that generated at the time of declaration input. The remaining 3 characters in this field are for the optional input of a Part identity and which allows several Export Declarations to have the same core DUCR.
It is this, in combination with the (up to) 35 character UCR which must be unique. An example of Part identity use would be a large consignment covered by a single DUCR but being exported on say 3 vessels over a period of weeks or months.
Ideally, the DUCR would use a common identifier in the trader’s records, but each movement of the goods would have a separate CHIEF declaration, using the same DUCR but designated as Part 001, 002 and 003. Note: DUCRs have been implemented on CHIEF so that For your general enquiries please call our Helpline on Telephone: 0300 200 3700.
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We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them. We may get information about you from others, or we may give information to them.
If we do, it will only be as the law permits to:check the accuracy of informationprevent or detect crimeprotect public fundsWe may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and Customs authorities.
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