You can make a simplified declaration before you export your goods. This is called ‘presenting’ your goods to customs.
The first part of your declaration does not need as much information as a full declaration. When it’s approved, you can export your goods or move them from your premises.
You will still need to give customs more information, but you send it later in a supplementary declaration. You need to do this within 14 days of your goods departing the UK.
You cannot make simplified declarations for goods:
- Covered by the Common Agricultural Policy
- Subject to export licensing (exceptions apply)
- Subject to excise duty (exceptions apply)
- That require a full customs declaration
Simplified declarations cannot be used if goods are entered into a special procedure using authorisation by declaration. Some controlled goods can be exported using simplified procedures, but you will need to include extra information in your declaration.
The first part of this declaration is where you submit basic details of your export to customs. In most cases, you submit this electronically using the National Export System. You will need to present your goods and declaration at a port or airport. Simplified declaration procedures can also be presented at a designated export place. A designated export place is an inland location approved by customs.
When your goods are cleared, you can usually then load and ship them without needing to present any supporting documents. Supporting documents may be needed for some controlled goods which are prohibited or restricted. You’ll still need to give customs more information, but you send it later in a supplementary declaration.
If you would like to discuss this article in more depth, please contact DSC Accountants today.