Using and submitting Supplementary Declarations
Supplementary Declarations for export purposes and the National Export System
This page explains the main procedures for submitting export declarations.
If your business exports goods from the UK to outside the European Union (EU), you must use the National Export System (NES). As part of the existing Customs Handling of Import and Export Freight (CHIEF) system, NES was set up to simplify and modernise export procedures to countries outside the EU. Read the background to NES.
NES is the electronic exports processing system that operates three main procedures.
Standard full pre-entry procedure
Traders or their agents complete a full pre-shipment declaration. It can be filled in using the electronic CHIEF system or manually on Customs Form C88. The declaration and the goods must be processed by Customs before being loaded for export. Clearance for export is known as Permission to Progress.
Simplified Declaration Procedure (SDP)
The SDP allows authorised traders and their authorised representatives to declare goods for export by submitting an abbreviated Pre-Shipment Advice (PSA) SDP to CHIEF. This must be supported by a full electronic Supplementary Declaration (SD) within 14 days following shipment. It is important to note that SDP cannot be used for Common Agricultural Policy Exports.
Local Clearance Procedure (LCP)
The LCP allows authorised traders or their authorised representatives to have goods cleared for export at their own or other approved inland premises. You can submit either full LCP export declarations or an LPC PSA followed by a full SD within 14 days of shipment.
Submitting Supplementary Declarations
All declarations made using SDP or LCP procedures must be submitted electronically to CHIEF. Manual declarations must not be used. To apply to use SDP or LCP you must use an NES application form, currently a C+E 48. Find the NES application form.
If you are using the Single Administrative Document (SAD) you may need to add extra details, particularly if you enter your goods to a customs warehouse. If you make customs declarations through a software package, either in house or through a third party supplier, you must use updated software.
Read more about declarations and the Single Administrative Document.