Guide

Supplementary Declarations for export

Goods which are not eligible for Supplementary Declarations

For some goods, you cannot use the Simplified Declaration Procedure (SDP) and Supplementary Declarations (SDs), but you must make a full pre-shipment declaration instead. For other goods, SDs are not necessary, and the simplified declaration you provide in the Pre-Shipment Advice (PSA) is enough on its own.

Goods not eligible for the SDP

The following goods are not eligible for use with the SDP:

  • goods covered by the Common Agricultural Policy (CAP)
  • goods controlled by customs under certain simplified procedures, ie goods which are exported - or removed from the customs warehouse - under the Inward Processing (IP) form C101 simplified authorisation, and Outward Processing Relief simplified authorisation procedures
  • goods moving via the UK under Common/Community Transit (CT), ie goods moving from port of entry to port of export in the UK and goods moving under CT documents raised in another member state

Excise goods cannot be declared under SDP at a Designated Export Place.

Restricted goods not eligible for the SDP

The following restricted goods are not eligible for use with the SDP:

  • goods chargeable with duty not yet paid (exceptions apply)
  • transit goods
  • goods subject to export licensing
  • goods subject to IP (exceptions apply)
  • goods from customs and/or excise warehouses (exceptions apply)
  • any other goods for which customs specifically require a pre-shipment declaration

Where exceptions apply and a PSA customs procedure code (CPC) is used, the CPC for the full entry requirements must be shown on the SD.

Additionally, some controlled goods may be exported using SDP or Local Clearance Procedures (LCP), although additional regime controls and requirements apply to the details you must submit on the PSA.

Goods for which export SDs are not required

Export SDs are not required for some goods including the following:

  • ATA carnet goods which are excluded because they do not require an entry to be made.
  • Non-statistical exports which do not need an SD, regardless of the procedure used to export the goods. You can view a list of non-statistical goods in Notice 275.
  • Low-value (LV) goods worth less then ¬£600, weighing less than one tonne and that are not dutiable or restricted, which do not need an SD when exported using the normal procedure. Instead, you make a simplified pre-shipment declaration. However, an SD is required if LV goods are exported under LCP or SDP.

Safety and security amendment to the European Community (EC) Customs Code

All goods leaving or entering the customs territory of the EC are subject to pre-notification of certain safety and security information by carriers to facilitate risk assessment by the customs authorities in member states before loading is permitted.

If you make a full export declaration to customs before sending goods to third countries, you will be providing that data in the harmonised Single Administrative Document declaration. If you export goods without making a full export declaration - eg because you use a simplified procedure - the carrier must submit an electronic Exit Summary Declaration (EXS).