Guide

Export declarations and the National Export System

The National Export System and customs procedures with economic impact

An important function of the National Export System (NES) is to track consignments which are exported under customs procedures with economic impact (CPEI). CPEI procedures are designed to help businesses based in the European Union (EU) to compete in the global market. Importers can suspend paying duty and VAT on goods covered by CPEI arrangements. Duty charges will only apply to the difference in value between the goods previously exported under the Outward Processing and the goods being re-imported in their processed form, not on the full value of the goods.

Direct export of CPEI goods using the CPEI arrangements

Exports of CPEI goods can be declared to NES using Full Declaration Procedure, Simplified Declaration Procedure or Local Clearance Procedure. However, these procedures may have further conditions that need to be followed. Find information on CPEI on the HM Revenue & Customs (HMRC) website.

See our guide on using and submitting Supplementary Declarations.

Using NES to make Common Agricultural Policy (CAP) refund claims

Under CAP, EU-based traders in agricultural products can claim relief on exports to third (non-EU) countries. In the UK, this system of payments is jointly administered by the Rural Payments Agency (RPA), yet is controlled by customs. To qualify for export refunds, goods must leave the EU within 60 days of the date of acceptance into customs control. Some goods require a valid CAP export licence. 

You or your agent must make a full declaration to Customs Handling of Import and Export Freight (CHIEF) each time you claim a CAP refund - even if you're also registered for Simplified Declaration Procedure (SDP). In the UK, the RPA issues all CAP export licences and the reference numbers should be quoted on your declaration along with any export refund data.

When it has this information, CHIEF adjusts your licence balance and transfers your claim for a refund payment to the RPA. Make sure you receive a Goods Departed Message from CHIEF - until you do, you won't receive any refund payment.

For CAP goods leaving via another EU country, the control mechanism for paying the export refund is a T5 form, used to control goods which are subject to taxes, restrictions or refunds on export from the EU. You may also need to state on the T5 the rate of refund. 

See an example of the T5 form on the HMRC website.