Making a full export declaration
Source: gov.uk (2025-05-13)

Find out what you need to do when making a full declaration to send goods from the UK.

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) before you make a full export declaration.

Before you submit

You should check 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). If this is required, the declaration must be submitted before the goods start their journey to the border location.

If the goods are leaving from any other location, you must submit your declaration before the goods are presented to customs at the UK border.

When to submit

You or your representative must submit an export declaration and get clearance from customs before the goods are allowed to leave the UK.

When you should make your declaration depends on the last mode of transport you use to move the goods.

Road and inland waters

You must make a declaration at least one hour before your departure when using road or inland waters.

Sea

You must make a declaration at least 2 hours before leaving port if you’re moving your goods using a boat or ship and your cargo is in a container from the UK to:
- Greenland
- the Faroe Islands
- Iceland
- ports on the Baltic Sea
- the North Sea
- the Black Sea
- the Mediterranean Sea
For all other cargo which will be moved in a container you must submit a declaration at least 24 hours before the cargo is loaded onto the vessel leaving the UK.

For cargo which is not in a container you must submit a declaration at least 2 hours before your goods leave the port.

Air

If you’re exporting goods by air, you must submit a declaration at least 30 minutes before departure from a UK airport.

Rail

You must make a declaration if you are exporting goods by rail:
- at least one hour before you arrive at the office of exit when the journey time from the last train station at which the train was formed, to the customs office of exit takes less than 2 hours
- in all other cases at least 2 hours before the goods leave the UK
What you’ll need

The declaration will need to 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)
- the commodity code (https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports)
- your Declaration Unique Consignment References (DUCR) which is the main reference number that links declarations
You also need to provide information like:
- the departure point and destination
- the consignee and consignor
- the type, amount and packaging of your goods
- the transport methods and costs
- currencies and valuation methods
- certificates and licences
How to submit

You can submit your declaration online (https://www.gov.uk/guidance/make-and-manage-an-export-declaration-online).

You can also use commercial software to submit your declaration (https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support).

Find out how to complete your declaration if you’re using the Customs Declaration Service (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2).

When you are completing the declaration, you should also 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’ve submitted

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 and when the goods have left the UK.

To ensure departure messages are sent to HMRC when goods are exported at GVMS locations, you should ensure hauliers:
- follow GVMS processes on creating a goods movement reference (GMR) 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 have been exported. However, 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 or 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
- an approved loader
- the GVMS
Making amendments to your declaration

You can amend your export declaration before it’s been cleared by customs.

Your statistical record can be amended up to 3 years after the declaration has been cleared. You’ll need to notify HMRC on the UK Trade Info site of an amendment to an export declaration (C81) (https://www.uktradeinfo.com/trade-data/notice-of-amendment-to-an-export-declaration-c81/).

If you are amending an export licence declaration after it’s been cleared you must fill in an online C1700 form (https://www.gov.uk/government/publications/import-and-export-change-an-import-and-export-licence-declaration-c1700).