Safety and security export requirements: exit summary declarations
Source: gov.uk (2025-01-31)

Guidelines on requirements and responsibilities for exit summary declarations.

Safety and security information must be provided for all exports out of Great Britain (England, Scotland and Wales) and the Crown Dependencies, unless they are going to Northern Ireland or are otherwise exempt.

A permanent waiver of safety and security export requirements also applies to goods moved under common transit procedures from Great Britain to Ireland, if the goods are destined for Northern Ireland.

Qualifying Northern Ireland goods

There is no requirement to submit safety and security export information for qualifying Northern Ireland goods moving:
- directly from Northern Ireland to Great Britain
- indirectly from Northern Ireland to Great Britain, when the goods merely pass through Ireland and are itemised in a travel document which sets out the destination of the goods
Non-qualifying Northern Ireland goods

Non-qualifying Northern Ireland goods moving from Northern Ireland to Great Britain must meet safety and security export requirements.

Most goods being exported will not need a standalone exit summary declaration, as they will be covered by making a full export declaration (https://www.gov.uk/guidance/making-a-full-export-declaration) which includes the required safety and security information.

A standalone exit summary declaration is required in cases when the export consignments are not covered by a combined export declaration, and are not otherwise exempt.

Both the standalone exit summary declaration and combined export declaration are submitted through the Customs Declaration Service (CDS).

When a standalone exit summary declaration is required for goods leaving Great Britain

A standalone or non-combined exit summary declaration is required when goods:
- have remained in temporary storage for more than 14 days
- have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed
- are moved under the Common Transit Convention (https://www.gov.uk/government/collections/using-common-or-union-transit-to-move-goods-into-through-and-out-of-the-uk)
When an exit summary declaration is not required for goods leaving Great Britain

Some exports do not need a standalone exit summary declaration, including:

As set out in: The Customs (Safety and Security Procedures) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/633/introduction/made):
- empty pallets, empty containers or empty vehicles, including those moved under a transport contract
- outbound inter-port transhipments, meaning goods that are transhipped and then leave through a different port, if they are put into transit within 14 days of arrival and are moved under a single transport contract — the import safety and security declaration, or entry summary declaration, must still be available and accurate
As set out in: The Customs (Safety and Security Procedures) Regulations 2023 (https://www.legislation.gov.uk/uksi/2023/1011/contents/made)
- outbound transit movements where goods are moved through Great Britain under transit and an entry summary declaration has been made within 14 days of arrival
- outbound freeport goods where advance safety and security information is available and accurate and the goods have been at the freeport for less than 14 days before being exported from Great Britain
- sea-fishing and other products taken from the territorial waters of the UK that are to be landed outside the UK
Also:
- electrical energy
- goods leaving by pipeline
- goods contained in a travellers’ personal baggage
- goods covered by admission temporaire (ATA) or Carnet de Passages en Douane (CPD) carnets
When an exit summary declaration is not needed for goods leaving Northern Ireland

Most goods leaving Northern Ireland will need to submit safety and security declarations unless they:
- are qualifying Northern Ireland goods moving directly from Great Britain to Northern Ireland
- are qualifying Northern Ireland goods moving indirectly from Great Britain to Northern Ireland, when the goods merely pass through Ireland and are itemised in a travel document which sets out the goods
- are moving directly to an EU country
- are covered by one of the waivers set out in Article 245 of Commission Delegated Regulation (EU) 2015/2446 (http://publications.europa.eu/resource/cellar/0eb9f6e6-be9b-11ed-8912-01aa75ed71a1.0006.02/DOC_1)
Responsibility for submitting exit summary declarations

The legal requirement to submit the exit summary declaration lies with the carrier. The carrier is the operator of the active means of transport on, or in, which the goods depart from the customs territory.

For goods travelling by:
- rail, the carrier will be the rail freight operator who is authorised to traction the train through the Channel Tunnel into the EU
- air, the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods exiting Great Britain or Northern Ireland — for air this means the airline
- sea, the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods exiting Great Britain or Northern Ireland — for sea this means the shipping company is responsible
- roll-on roll-off (RoRo) accompanied, the haulage company is responsible for lodging the declaration for accompanied goods
- roll-on roll-off (RoRo) unaccompanied, the ferry operator is responsible for lodging the declaration for unaccompanied goods
- road (via Eurotunnel service), the haulage company is responsible for submitting the declaration
Other parties who can submit exit summary declarations and impact on responsibilities

Exit summary declarations can be submitted by a third party on the carrier’s behalf, but this must only be done by a representative or third party with the carrier’s knowledge and consent.

Commercial terms and conditions can be used when arranging for a third party to file on the carrier’s behalf. This may involve amending an existing contract or creating a new one.

Without evidence suggesting otherwise, the customs authorities may assume that:
- the carrier has given consent under contractual arrangements
- a third party lodging a declaration has done so with the carrier’s knowledge and consent
If responsibility is passed on to a third party, the legal liability to make sure that a declaration is submitted remains with the carrier. However, the responsibility for ensuring that the information provided is accurate generally lies with whomever the declarant is — in this case, the third party.

Find out more about getting someone to deal with customs for you (https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf).

When to submit exit summary declarations

Exit summary declarations must be submitted and clearance must be obtained from customs before goods are allowed to leave Great Britain.

The way goods are transported affects how far in advance the safety and security information must be provided before leaving UK customs control. Due to commercial practicalities at ports, goods may need to be presented to customs earlier than this.

What system to use

Export declarations, including exit summary declarations, are made on the Customs Declaration Service (CDS). Further information can be found at Customs Declaration Service (https://www.gov.uk/government/collections/customs-declaration-service).

Submitting amendments

You can amend exit summary declarations after the initial submission if certain information changes (such as the ferry company used or time of departure), up until the point of customs clearance.