Removals for export or re-export
Source: gov.uk (2025-04-30)

How to remove goods from the customs warehousing procedure to export from the UK.

Declaration methods for export

There are two declaration methods available when goods are being removed from the customs warehousing procedure for direct or indirect re-exports from the UK.

These methods are:
- Simplified Declaration Procedure (SDP)
- full declaration
The use of SDP for export is subject to an authorisation process outside of the customs warehousing procedure and SDP for imports.

More information on using simplified declarations for exports can be found at applying to use simplified declarations for exports (https://www.gov.uk/guidance/using-simplified-declarations-for-exports).

Discharge of the customs warehousing arrangements at the frontier (for Northern Ireland only)

Goods may move under the customs warehousing arrangements and be entered for re-export at either the UK or EU frontier, subject to the relevant conditions being included in the customs warehousing authorisation. If the customs warehousing arrangements are used to move the goods to the EU frontier, the arrangements are not discharged until the goods have left the customs territory of the Union.

Additional considerations for indirect exports (for Northern Ireland only)

If goods are travelling under the customs warehousing arrangements to an office of exit in another Member State, although not mandatory, the warehousekeeper or depositor should have confirmed with the customs office of exit that they are content with the arrangements to make sure that the status of the goods will not be queried on arrival. Warehousekeepers should be advised to keep a copy of their authorisation with the goods in the event their goods are queried either transiting the EU or on arrival at the EU office of exit.

The warehousekeeper should make sure that the movement is conducted securely and that the re-export or exit formalities are evidenced. It should be remembered that the warehousekeeper remains liable to any customs debt if the required evidence of re-export is not obtained, this may be a particular problem if the goods involved have been sold by the warehousekeeper on an ex-warehouse or ex-works basis.

Supporting evidence of export

Examples of the types of commercial documents required to be produced as supporting evidence of export are:
- customers’ orders
- contracts
- correspondence
- copy export invoices
- advice notes
- consignment notes
- transport document for example, bill of lading, air waybill or road consignment (CMR)
- packing lists
- insurance and freight charges
- evidence of payment or credit transfer documentation
- receipts
All of the above documents must clearly identify the:
- exporter
- customer
- goods (including the means of identification such as the serial number)
- export destination
Royal Mail procedures for postal exports

Export declarations must be made into CDS before the goods are posted via Royal Mail. The goods must not be posted until the acceptance advice has been received. Where exports will be made by post, the manner of notification and the evidence to prove disposal of the goods must be included in the customs warehousing authorisation letter. Using express operators

If the trader uses an express operator, then the normal export procedures apply.

Consolidation prior to export

Goods removed from a customs warehouse without discharge of the customs warehousing procedure (for example when the goods are moving to the office of exit under the arrangements) cannot be consolidated at premises that are not an authorised customs warehouse. If the only operation being carried out on the goods is consolidation, another customs procedure may be more appropriate, for example inward processing.

Removals to the continental shelf

Goods may be exported to the UK continental shelf by using one of the following declaration processes:
- full declarations
- SDP
- EIDR — for non-excise goods only
Full declarations and SDP declarations must be declared via CDS.

To use SDP or EIDR prior authorisation is required from HMRC, more information at apply to use simplified procedures for import or export (C&E48) (https://www.gov.uk/guidance/apply-to-use-simplified-procedures-for-import-or-export-ce48).

Exports of cultural goods

An export licence is required for certain cultural goods, antiques and works of art over 50 years old. This includes goods held under customs warehousing and Channel Islands (but not the Isle of Man). The Department of Culture, Media and Sport (DCMS) is responsible for export licensing policy.

The Exports Licensing Unit of the Arts Council process licence applications and issue cultural goods export licences on behalf of the DCMS. Arts Council also gives rulings on whether particular cultural goods require an export licence.

Apply for an export licence from The Exports Licensing Unit of The Arts Council (https://www.artscouncil.org.uk/supporting-arts-museums-and-libraries/export-licensing#t-in-page-nav-2).