Making an exit summary declaration for exports from Great Britain and Northern Ireland
Source: gov.uk (2025-01-31)

If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.

When to make an exit summary declaration

If you’re moving goods outside of Great Britain (England, Scotland and Wales), you’ll need to make an exit summary declaration, unless:
- the goods movement is covered by an existing waiver (https://www.legislation.gov.uk/eur/2015/2446/article/245)
- the goods are going to Northern Ireland
You’ll also need to submit export information for some movements out of Northern Ireland, unless they are going to the EU. Find out more about moving qualifying goods from Northern Ireland to the rest of the UK (https://www.gov.uk/guidance/moving-qualifying-goods-from-northern-ireland-to-the-rest-of-the-uk).

Combined export declarations

When you move goods out of the UK, you can use an export declaration in place of an exit summary declaration. This is known as a combined export declaration. You should check if you need to declare goods you bring into or take out of the UK (https://www.gov.uk/check-customs-declaration).

If you make an export declaration for the goods, you will not need to make a separate exit summary declaration. If the goods movement does not require an export declaration, but does require an exit summary declaration, you’ll need to submit this separately.

How to submit a declaration

You can submit standalone exit summary declarations through the Customs Declaration Service, in the same way as combined export declarations.

You can either:
- make the declaration yourself
- arrange for a third party, like a customs agent (https://www.gov.uk/guidance/list-of-customs-agents-and-fast-parcel-operators), to submit the declaration on your behalf
To make a declaration, you’ll need:
- access to the Customs Declaration Service
- compatible software (https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support) that can submit declarations
Find out how to access the Customs Declaration Service (https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service).

You should have more than one person able to access all the HMRC services that you’ve enrolled for. This will help prevent issues that could delay your declarations (for example, if a primary administrator is away, or leaves the company). Read more about managing team members and services (https://www.gov.uk/guidance/manage-team-members-using-your-hmrc-business-tax-account).

Information to provide in a declaration

Your declaration will need to include:
- your declaration unique consignment reference (DUCR) (https://www.gov.uk/guidance/the-importance-of-the-declaration-unique-consignment-reference-ducr)
- the customs procedure and additional procedure code
You’ll also need any data required for a pre-departure declaration, including:
- the name of the consignor and consignee
- a description of the goods
- routing (country by country)
- the customs offices of departure and destination
Exit summary declaration data elements

Check the data elements for exit summary declarations in Appendix 23C: Declaration Category Data Sets C21e (https://www.gov.uk/government/publications/appendix-23-exports-declaration-category-data-sets/appendix-23c-declaration-category-data-sets-c21e).

Submitting insert declarations

To submit an insert exit summary declaration, you’ll need to submit a C21e dataset on the Customs Declaration Service. The procedure code is split into 2 data elements (DE). These are:
- DE 1/10
- DE 1/11
There are several 1/10 codes that you can use, depending on the procedure. You should use:
- 0012 for export of union goods
- 0014 for re-export of non-union goods
DE 1/11 code is ‘17X’ for safety and security declarations.

You must read the inventory tariff to make sure that you apply the correct codes in the declarations. The dataset for a safety and security declaration must include all data elements where note 56 is specified in the C21e dataset.

Check the UK Trade Tariff: volume 3 for CDS (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2) for more information about:
- Declaration Category Data Sets C21e (https://www.gov.uk/government/publications/appendix-23-exports-declaration-category-data-sets/appendix-23c-declaration-category-data-sets-c21e)
- DE 1/10: Requested and Previous Procedure Codes (https://www.gov.uk/government/publications/appendix-1-inventory-exports-de-110-requested-and-previous-procedure-codes)
- DE 1/11 ‘17X’ (https://www.gov.uk/government/publications/appendix-2-c21e-data-element-111-additional-procedure-codes/additional-procedure-code-1-series-other-codes-applicable-to-more-than-one-procedure-code)
Submitting ‘arrived’ declarations

Some locations do not have the physical space to carry out customs checks and are operating with inland border facilities. For these locations, you’ll need to submit an ‘arrived’ exit summary declaration.

Find out more about locations where you’ll need to submit ‘arrived’ exit summary declarations (https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service).

An ‘arrived’ declaration is processed instantly, and you will be told of the outcome. You should not move your shipment to the border location, until you either:
- get permission to progress
- are asked to do so
To submit an ‘arrived’ exit summary declaration in the Customs Declaration Service, you’ll need to:

Use the Export Full Declaration (EFD).

Enter the CPC 10 00 056.

Declare declaration type (Box 1) as ‘EXA’.

What happens after you submit your declaration

Once the exit summary declaration is accepted, you’ll get:
- a movement reference number
- a Declaration Unique Consignment Reference
You’ll need to present the exit summary declaration to the customs office of export in the UK and get clearance for export before the goods can leave the UK.

Making an amendment

To submit an amendment online, you’ll need details of the declaration you want to amend, including the:
- entry date
- Movement Reference Number
- Unique Consignment Reference
You’ll also need:
- your company details (company name, email address and number)
- the correct details of the entries you want to amend
- details of what you originally declared
- a description of the goods
You should use the online service to amend export declarations. If you cannot use the online service, contact the helpdesk by:
- telephone: xx-xxxx-xxxx
- email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Get help and support

Read more about the safety and security declaration requirements for exports from Great Britain in the customs technical handbook.

Online services may be slow during busy times. Check if there are any problems with the Customs Declaration Service (https://www.gov.uk/guidance/customs-declaration-service-service-availability-and-issues).