Guidance

Making an export declaration in your records

FindDeclare outexported how to declare goods to customscustoms, by entering their details in your records.

You should check if you need to declare goods you bring into or take out of the UK before you make an entry in your records.

If you can use simplified procedures, you can declare your goods by entering them in your own records and sending other details to customs.

Your goods must be directly exported from the UKUK. andYou you can do this when your goods are on your own premisespremises, or in an approved customs warehouse.

You can only use this when your goods do not need a pre-departure declaration.

Find out about other declarations you can make.

How to submit

Enter details of your goods into your own commercial recordsrecords, including:

  • commodity code
  • customs procedure code
  • declaration unique consignment reference (DUCR)(DUCR)
  • date and time of entry in your record for zero rating your VAT — you would account for this on your VAT return
  • purchase and, if available, sales invoice numbers
  • customs value
  • quantity of goods — for example, number of packages and items, net mass
  • details of any supporting documentation including the serial numbers

If your goods are moved to thea port or airport of export that areis linked to customs by computer (inventory linked premises), youyou’ll will need to submit form C21.

You can either:

Find out what information you need to provide inon the form.

If your goods are moved to thea port or airport of export that areis not linked to customs by computer (non-inventory linked premises)premises), you must provide a goods manifest to customs. This must include the declarationDUCR unique consignment reference to release the goods.

Presenting goods to customs

Normally, your carriercarrier, or the loader at the port will present your goods to customs. Once they’ve got permission to progress, they’ll load your goods and update the declaration.

If your carrier or loader is using a manifestmanifest, then they will not need to update the declaration.

After you submit

You must send a supplementary declaration within 14 days of making an entry in your records.

If you’re sending more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

Published 5 November 2019
Last updated 417 MarchApril 2024 + show all updates
  1. If you're sending more than one consignment of goods, you must submit your declaration by the 10th calendar day of the month following export.

  2. More information has been added about how to make a customs clearance request.

  3. First published.