Find out when to make an exit summary declaration

Guide

Last updated 25 March 2021

If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a customs export declaration.

Who must submit

From 1 January 2021 safety and security requirements will apply to all movements out of Great Britain, unless the goods are coved under the temporary waiver or are going to Northern Ireland. The requirements will also apply to some movements out of Northern Ireland, unless they are going to the EU.

Most goods being exported will be covered by an export declaration containing safety and security information, so an exit summary declaration is not a common requirement.

Carriers, defined as the operator of the active means of transport, have the legal responsibility to make sure the UK customs authority is provided with pre-departure safety and security information.

You’ll need to submit an exit summary declaration if your export consignments are not covered by a full export declaration, which includes safety and security data, or is not covered by an inbound entry summary declaration.

An exit summary declaration is required when:

  • an empty pallet, container or vehicle is being moved under a transport contract - a transport contract, or contract of carriage, is an agreement between a carrier and shipper or passenger, setting out each party’s duties and rights
  • goods have remained in temporary storage for more than 14 days
  • goods have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed
  • goods are moved under transit using either a transit accompanying document (TAD) or a transit security accompanying document (TSAD)

Goods that do not need an exit summary declaration

From 1 January 2021 until 30 September 2021, there will be a temporary waiver for safety and security requirements on exports from Great Britain for two categories of movements only.

The temporary waiver will apply to the movement of:

  • empty pallets, containers and vehicles being moved under a transport contract to the EU (and to other countries for which pre-departure declarations were not required before 31 December 2020)
  • goods in RoRo vehicles where there is a requirement for an exit summary declaration. This will include, for example, transit movements using RoRo

You do not need to submit safety and security export declarations for goods moving from Great Britain to Northern Ireland.

Some exports also do not need a declaration, including those that are:

  • electrical energy
  • exiting by pipeline
  • letters, postcards and printed material, including those on electronic media
  • in a travellers’ personal luggage
  • declared to customs orally
  • empty pallets, containers and vehicles when they are not being moved under a transport contract.

Find a full list of goods exempted from the requirement to submit safety and security export declarations.

What you’ll need

If you need to complete the exit summary declaration you’ll need:

When to submit

You must present your exit summary declaration to customs before export, so it can be risk assessed.

Safety and security information must be submitted a specific number of hours in advance of the goods leaving a UK port. The way goods are transported affects how far in advance the safety and security information must be provided, before leaving UK custom control.

How you’re shipping goods When to submit (at the latest)
‘deep sea’ containerised cargo 24 hours before the goods are loaded
‘short sea’ containerised and non-containerised cargo 2 hours before leaving the port
air traffic 30 minutes before departure from an airport
rail traffic 2 hours before the goods leave Union territory
road and inland waters traffic 1 hour before departure

Due to commercial practicalities, you may be required to present your goods to customs earlier.

You can amend safety and security declarations after the initial submission if certain information changes (such as the ferry company used or time of arrival), up until the point of customs clearance.

Goods that do not need an exit summary declaration
You do not need to submit safety and security export declarations for goods moving from Great Britain to Northern Ireland.

Some movements also do not need a declaration, including those that are:

  • electrical energy
  • exiting by pipeline
  • letters, postcards and printed material, including those on electronic media
  • in a travellers’ personal luggage
  • declared to customs orally
  • empty pallets, containers and vehicles when they are not being moved under a transport contract

A full list of goods exempted from the requirement to submit safety and security export declarations can be found in A245 of Commission Delegated Regulation (EU) 2015/2446.

How to submit

Exit summary declarations are submitted on the Customs Handling of Import and Export Freight (CHIEF) in the same way as an export declaration, for goods exported from Great Britain, and the Customs Declaration Service(CDS), for goods exported from Northern Ireland. Carriers might submit the S&S declaration themselves or chose to use a customs intermediary to fill this requirement on their behalf.

You’ll need to submit the specific transaction code IEXS on the CHIEF system, along with the CPC 10 00 046.

If using the CDS, you will need to submit a C21e dataset on the system. The procedure code is split into two data elements on CDS. De1/10 and De1/11.

De 1/11 code is 17X for Safety and Security declarations.

There are several 1/10 codes that can be used dependant on the procedure being used:

  • 0012 – export of union goods
  • 00 14 re export of Non-union goods
  • 0017 Movements of goods from the UK to another Member State or Territory

You must read the inventory tariff to ensure that the correct codes are being applied in the declarations. The dataset for a Safety and Security declaration must include all data elements where note 56 is specified in the C21e dataset. Notes for completion of all declaration categories, including note 56.

Information on the C21e Dataset can be found in CDS Inventory Tariff Appendix 23C.

Information on the D.E. 1/10 can be found in CDS Inventory Exports Tariff Appendix 1B.

Information on D.E. 1/11 17X can be found in CDS Inventory Tariff Appendix 2.

Further details on the requirements of this declaration and CPC can be found in volume 3 of the customs tariff.

After you submit

Once your exit summary declaration is accepted, you’ll be issued with a movement reference number (MRN).

This exit summary declaration will still need to be presented to the customs office of export in the UK and gain permission to progress before the goods can leave the UK using a DUCR. You can use the movement reference number of the exit summary declaration or DUCR to present your goods.

All export declarations must be ‘arrived’ in the UK on CHIEF or Customs Declaration Service.

Input of the electronic arrival message completes presentation of the goods so that they may be cleared for the export procedure. Goods must not be shipped, or be loaded to be shipped without permission to progress granted from customs.

Find out how to complete export arrival and departure messages correctly.

From 1 January 2021

Requirements for safety and security information on exports will apply to movements from Great Britain (England, Wales and Scotland) to the rest of the world, including to EU countries except where there is a temporary waiver in place.

Requirements for safety and security on exports will not apply from Great Britain to Northern Ireland.

Requirements for safety and security information on exports will apply to some movements from Northern Ireland, although not those going to the EU.

From 1 January 2022, you will also be required to submit safety and security import declarations on goods entering Great Britain from the EU.

Find out more about using the Common Transit Convention.