Export declarations 1: The National Export System
|
|
| |
|
| Introduction |
|
| The National Export System (NES) is a computer-based system enabling export declarations to be made electronically rather than manually. An export is classified as the movement of commercial goods from the UK to a destination outside the European Union (EU). The NES therefore only applies to goods destined for countries outside the EU. |
|
| |
|
| NES is mandatory for exporters. This article explains what NES is, entry procedures, export declarations and responsibilities for import agents and how you can benefit from using it. |
|
| |
|
| This is part one of a two part article. Once you have read this article, you can read part two here. |
|
| |
|
| Access to NES |
|
| NES operates via Customs Handling of Import and Export Freight (CHIEF) - a nationwide computer system that electronically controls and records the UK's international cargo movements. |
|
| |
|
| Once either of the forms have been successfully completed and returned to HMRC, you will be given a CHIEF role and location which will enable you to use NES. Make sure you can provide a valid Economic Operator Registration Identification (EORI) number (formerly the Trader's Unique Reference Number (TURN)). If you are not registered for VAT the term UNREG should be used. |
|
| |
|
| There are three main ways to declare exports under NES |
|
| |
|
| Standard Full Pre-entry Procedure |
|
| You or your agent completes a full pre-shipment declaration. |
|
| |
|
| A declaration can be made electronically to CHIEF, or manually by filling out the Single Administrative Document (SAD) or form C88 (Copy 2), although manual declarations may well take longer to process. |
|
| |
|
| The C88 Copy 3 can also be used to move free circulation goods through the EU for export. The new electronic system called the Export Control System (ECS) will reduce the need for C88 Copy 3 forms, with messages confirming exit being returned electronically to the originating member state. Instead of the C88 Copy 3, indirect exports will be accompanied by an Export Accompanying Document (EAD) with a barcode. At exit from the EU, the barcode will be scanned and the export finalised through the electronic message being returned to the originating member state. |
|
| |
|
| Simplified Declaration Procedure (SDP) |
|
| You must be an authorised trader or agent, connected to CHIEF, to use this method. Two declarations are made electronically - an abbreviated Pre-Shipment Advice (PSA) before export, and a full Supplementary Declaration (SD) within 14 days of shipment. Each consignment is given a Unique Consignment Reference which must first be quoted on the PSA and then the same reference should be used on the SD declarations to customs. |
|
| |
|
| Local Clearance Procedure (LCP) |
|
| This procedure is also only open to authorised traders and agents and allows declarations to be made from authorised inland premises. You must first notify customs about your shipment via an electronic communication to CHIEF. Only after permission to progress has been issued should the goods be removed from the LCP premises. Once LCP goods arrive at the port or airport, consignments shipping direct from the UK to a Third Country can only be loaded with customs permission. Once your goods have been exported under LCP you must submit an SD to CHIEF within 14 days. |
|
| |
|
| How to make an export declarations |
|
| To make an export declaration, supply the following information: |
|
- Your UK Trader Unique Reference Number (TURN), if you are registered for VAT in the UK or if you are not registered for VAT, a pseudo-TURN - from 1 July 2009 the Economic Registration and Identification (EORI) Scheme replaces both TURN and pseudo-TURN;
- Details of whom the goods are to be consigned to and the country of final destination;
- Description of your goods, including their Commodity Code;
- Shipping or flight details;
- The appropriate Customs Procedure Code (CPC) for the goods being exported;
- Correct value of the goods and their invoiced currency code.
|
|
| |
|
| Responsibilities for agents |
|
| Your agent should check the following on your behalf: |
|
- That the destination of the goods is to a third (non-EU) country (note that the Channel Islands are outside the EU);
- Different items must be given separate Commodity Codes and shouldn't be combined for convenience;
- Details of any Customs Reliefs that you have claimed, or are looking to claim, on the goods being exported.
|
|
| |
|
| What happens next? |
|
| NES will confirm to you that your exported goods have legal authority. You or your appointed agent will be notified electronically when your goods arrive at a customs-approved location and/or when they've passed beyond the UK frontier. |
|
| |
|
| Restricted goods |
|
| There are restrictions on the movement of some goods out of the UK. If you're exporting restricted goods you'll probably need an export licence. You should include the reference number of this export licence when declaring your goods under NES and produce the licence if required by Customs. |
|
| |
|
| Authorised Economic Operator (AEO) status |
|
| If you trade within the European Union as part of an international supply chain and are actively involved in customs operations you can apply for AEO status. The AEO certificate is an internationally recognised quality mark which tells people that your customs controls and procedures are efficient and compliant and that you can be considered a secure and reliable trading partner in the supply chain. AEOs may benefit from simplifications provided for under the customs rules, or from facilitations of customs controls relating to security and safety. |
|
