EXPP2040 - National Export System (NES) and authorisation procedures: overview of simplified procedures
Source: gov.uk (2025-11-24)


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Under NES there are simplified procedures that can be used. These are:
- Simplified declaration procedure (SDP)
- Entry in declarants records (EIDR)
- Customs supervised exports (CSE)
CSE is a national scheme introduced by HMRC to provide customs supervision for traders previously authorised for LCP that cannot use EIDR.

EIDR is a new simplification that will requires the initial simplified declaration to be made as a entry in the trader's records and will require a supplementary declaration to be made later to CHIEF. EIDR is limited to very specific circumstances for export traders (eg goods moved by pipeline etc.

SED (formally SDP remains as is - a two part declaration process - both parts are made to CHEIF.

1. Simplified Export Declaration (SED)

SED is a simplified export procedure which requires the exporter to obtain prior authorisation to use this scheme.

It involves a 2 part declaration that can only be used at Frontier locations. The first part of the procedure, the Simplified Frontier declaration (formerly Pre Shipment Advice (PSA) ) requires the exporter to submit to Customs basic details of the export consignment.

Once the goods have been legally presented and Customs Handling of Import and Export Freight (CHIEF) has accepted the declaration, permission to progress (P2P) is granted the goods may then be loaded for export shipment. The Supplementary declaration must be submitted within 14 days of the departure of the goods from the UK. The exporter must submit both parts of the declaration to Customs electronically using one of the available transmission routes. The same Declaration Unique Consignment Reference (DUCR) must be used on the PSA and the Supplementary Declaration.

SED may be used to declare exports to Customs at UK ports and airports, and can also be used at DEP facilities as Customs consider these to be frontier locations. Exporters who want to operate SED in their own name must obtain prior authorisation, should they not wish to be authorised themselves they will need to use an operator who is authorised.

2. Entry In Declarants' Record (EIDR)

Scope of EIDR

EIDR is a simplified export procedure that requires prior authorisation. An applicant has to fulfil AEO criteria

Customs and other tax compliance (related to the economic activities of the applicant), Record-keeping standards and Practical standards of competence or professional qualifications.

An EIDR authorisation can only be granted where a pre departure declarations is not required and the goods being exported are a direct export. (Goods leaving direct from the UK)

Examples of goods eligible for EIDR are:
- Electrical energy
- Goods leaving by pipeline
- Spare parts for aircraft and vessels
- Provisions for aircraft and vessels.
A supplementary declaration is still required for EIDR and must be submitted within 14 days of the goods departing the UK.

The full list of goods that do not require a pre-departure declaration are:

EIDR cannot be used exporting excise goods, unless Article

3. Customs Supervised Exports (CSE)

CSE is a national export declaration facilitation introduced by HMRC in 2016 to replace Export LCP authorisations.

Customs Supervised Export (CSE) is a national application of the legal requirements that goods must be under customs control and supervision at the time they are placed under the export procedure.

Initially, existing LCP traders will be deemed to meet criteria for CSE and can continue to declare goods for export at their premises, providing they continue to fulfil the terms of their current LCP authorisations.

The current arrangements for these businesses will continue without change on 1 May 2016.

Economic operators seeking to gain CSE that are not currently authorised will have to meet the following criteria to be aligned with Code compliance standards:

Applicant complies with AEO criteria of compliance,competence, financial solvency and records keeping laid down in national law.

Applicant has satisfactory procedures in place for handling licences and authorisations

Applicant ensures that there are procedures in place to inform customs authority of compliance irregularities.