Guidance

Making an export declaration using a pre-shipment advice

How to use the simplified declaration procedure when exporting goods from the UK.

• From: HM Revenue & Customs
• Published: 5 November 2019
• Last updated: 6 June 2024 — See all updates

You should check if you need to make a declaration for the goods you’re taking out of the UK before you make a pre-shipment advice.

You must be authorised to use simplified procedures unless you are using:

• a simplified declaration for occasional use
• declaration type B
• declaration type E

When authorised, you can declare your goods using pre-shipment advice.

Pre-shipment advice is referred to as a simplified declaration in the Customs Declaration Service.

Before you submit

If the goods are leaving from a location that needs your export declaration to be submitted as ‘arrived’, you’ll need to submit an arrived simplified declaration type C.

If the goods are leaving from any other location, you should submit the declaration as pre-lodged simplified declaration type F. This means you should submit the declaration before presenting the goods to customs at the UK border.

What you’ll need

The declaration must include the customs procedure code.

You may also need to provide the:

• commodity code
• departure point and destination
• consignee and consignor
• type, amount and packaging of your goods
• transport methods and costs
• currencies and valuation methods

How to submit

You can either:

• make your declaration online
• use commercial software to submit your declaration

Find out what information you’ll need if you’re using the Customs Declaration Service.

When you’re completing the declaration, you should read either the:

• customs declaration completion requirements for Great Britain (England, Scotland and Wales), if you’re exporting from Great Britain
• customs declaration completion requirements for The Northern Ireland Protocol, if you’re exporting from Northern Ireland

After you submit

HMRC will need to be told the goods have left the UK. This is known as a ‘departure message’.

This is done by systems or processes at the point of departure through locations which use:

• an inventory linked system
• the Goods Vehicle Movement Service (GVMS)
• an approved loader

If you export from another location, you’ll need to report to HMRC when your goods:

• are presented at the UK port of departure
• have left the UK

To make sure  departure messages are sent to HMRC when goods are exported at GVMS locations, you should make sure hauliers:

• follow GVMS processes on creating a goods movement reference for goods from Great Britain to the EU
• include all Declaration Unique Consignment References (DUCRs) in their export goods movement references

Without a departure message, your declaration cannot be used as official evidence that goods were exported. Exporters can use commercial evidence (read section 7 of VAT Notice 703) as proof of export to:

• VAT zero rate goods
• discharge a customs special procedure

If a departure message was not sent when excise duty suspended goods were  exported, send a C1602 form to tell HMRC the goods have left the UK.

You cannot do this for other types of goods exported without a departure message through locations which use:

• an inventory linked system
• the GVMS
• an approved loader

Make a supplementary declaration

You must submit an export supplementary declaration within 14 days of the departure of your goods.

Published 5 November 2019
Last updated 6 June 2024 + show all updates

1. 6 June 2024

   Information about telling HMRC your goods have left the UK has been added to the 'After you submit' section.

2. 17 April 2024

   If you're sending more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

3. 4 March 2024

   More information has been added about how to submit your export declaration.

4. 20 September 2022

   Information about how to submit the declaration, including which guidance you should read when you're submitting it to help you complete it, has been updated.

5. 15 December 2021

   From 1 January 2022, the locations where you will need to submit an arrived export declaration, or a pre-lodged export declaration have changed. From 1 January 2022 a departure message will be a legal requirement for all exports.

6. 24 March 2021

   Details of how to submit an arrived export declaration has been added to the 'before you submit' section.

7. 19 March 2021

   Guidance has been updated in the 'After you submit' section, to say you may need to complete a C1602 form to confirm manually to HMRC that the excise duty suspended goods have left the UK.

8. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

9. 22 December 2020

   This page has been updated with information for 1 January 2021.

10. 5 November 2019

    First published.