When exporting goods outside the European Union (EU), the normal procedure is to submit a full declaration detailing the goods before shipment, either on paper or electronically. However, if you or your agent is authorised to do so, you can submit a reduced set of data before shipment by submitting an electronic Pre-Shipment Advice (PSA), and then submitting an electronic Supplementary Declaration (SD) providing full details of the actual export.
However, if you do not make a full export declaration to customs before sending goods to third countries from the customs territory of the European Community, the consignment's carrier must submit an electronic Exit Summary Declaration (EXS) to provide the safety and security data which would normally be provided in the full export declaration.
This system might be of benefit to you if, for example, you export perishable goods, and because of the time constraints involved you don't normally raise a detailed invoice until after the goods have left your inland premises.
SDs are used for exports outside the EU and do not apply to the movement of goods within the EU. They cannot be used for Common Agricultural Policy (CAP) goods. For CAP goods, you must make a full declaration before shipment.
Read more about using and submitting Supplementary Declarations.
How export SDs differ from import SDs
For both exports and imports, you submit an electronic SD after the event. Exports require a PSA prior to export, and imports require a Simplified Frontier Declaration at the time of import to declare the goods at the frontier.
The export SD process
As an alternative to making a full declaration prior to exporting goods, you can use the following procedure:
make a simplified declaration to customs in the form of an electronic PSA
once clearance or approval has been given, export the goods from the UK or move them from your UK premises, depending on the type of authorisation you hold
make an electronic SD to customs providing full details of the export, within 14 days of the date of acceptance of the PSA or the date of export, whichever is the earlier
For details of how to use export SDs, refer to the Integrated Tariff of the United Kingdom (the Tariff) volume 3, chapter 1 paragraph 3.