The delegated regulation gives minimum deadlines for lodging export declarations. 1.4 Deadlines for the lodgement of pre-departure declarations Pre-departure declarations can take the form of a customs declaration, a re-export declaration or an exit summary declaration. UCC legislation requires pre-departure information which will be risk assessed in advance of the export movement.

Value Added Tax Act 1994 - Section 16.1ġ.3 Export Control System ( ECS) and safety and securityĮCS controls indirect exports by exchanging electronic messages with other member states.

Customs and Excise Management Act ( CEMA) 1979 as amended by SI 1991 no 2724 - Section 52-68 (exports) commissioners’ directions 2002.

Regulation ( EU) 952/2013 Union Customs Code ( UCC) commission delegating and implementing regulations 447.The legal provisions governing export declarations are included in the EU regulations and National legislation below. 1.2 The legal provisions governing export declarations In some circumstances (for example a personal export) customs will enter export details to CHIEF on behalf of the exporter. Electronic declarations can be made by the exporter or their appointed representative to Customs Handling of Import and Export Freight ( CHIEF). In the UK all export declarations must be made electronically to the National Export System ( NES). The law 1.1 All goods exported from the UK to non- EU countries must be declared to customs If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

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