Making an export declaration using a pre-shipment advice
Source: gov.uk (2025-05-13)

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

You should check if you need to make a declaration for the goods you’re taking out of the UK (https://www.gov.uk/check-customs-declaration) before you make a pre-shipment advice.

You must be authorised to use simplified procedures (https://www.gov.uk/guidance/using-simplified-declarations-for-exports) 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’ (https://www.gov.uk/guidance/check-which-locations-need-an-arrived-export-declaration-from-1-january-2022), 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 (https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-1-message-information-including-procedure-codes).

You may also need to provide the:
- commodity code (https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports)
- 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 (https://www.gov.uk/guidance/make-and-manage-an-export-declaration-online)
- use commercial software to submit your declaration (https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support)
Find out what information you’ll need if you’re using the Customs Declaration Service (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2#exports:-guidance-on-completing-an-export-declaration-for-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) (https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain), if you’re exporting from Great Britain
- customs declaration completion requirements for The Northern Ireland Protocol (https://www.gov.uk/government/publications/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) (https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service)
- an approved loader
If you export from another location, you’ll need to report to HMRC (https://www.gov.uk/guidance/report-exports-that-arrived-or-left-a-uk-port-that-were-not-declared-in-chief) 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 (https://www.gov.uk/guidance/get-a-goods-movement-reference)
- 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) (https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703) as proof of export to:
- VAT zero rate goods
- discharge a customs special procedure
Send a C1602 form to tell HMRC the goods have left the UK (https://www.gov.uk/guidance/report-exports-that-arrived-or-left-a-uk-port-that-were-not-declared-in-chief) if a departure message has not been sent when either:
- excise duty suspended goods have been exported
- goods covered by a standard individual export licence (SIEL) (https://www.gov.uk/guidance/standard-individual-export-licences) have been exported
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 (https://www.gov.uk/guidance/making-an-export-supplementary-declaration) within 14 days of the departure of your goods.