HMRC has published new guidance ‘Find out when to make an Exit Summary declaration’ on the Exit Summary declaration process. Traders who move goods outside the UK or EU need to make an Exit Summary declaration if the goods are not covered by a full export declaration and contain safety and security data. The Exit Summary (EXS) declaration is a safety and security declaration which was introduced with the Export Control System (ECS) for the control of indirect exports.
An EXS declaration is required when:
an empty container is being returned under a transport contract to the shipper;
goods have remained in temporary storage for more than 14 days;
goods have remained in temporary storage for less than 14 days but the import safety and security declaration details are unknown or where the destination or consignee change;
goods are moving between two member states but the goods are routed to travel through a third country.
Traders must present their EXS declaration to customs before the goods are exported. The time limits for submission vary depending on the type of transport or shipping service used.
HMRC has published new guidance ‘Find out when to make an Exit Summary declaration’ on the Exit Summary declaration process. Traders who move goods outside the UK or EU need to make an Exit Summary declaration if the goods are not covered by a full export declaration and contain safety and security data. The Exit Summary (EXS) declaration is a safety and security declaration which was introduced with the Export Control System (ECS) for the control of indirect exports.
An EXS declaration is required when:
an empty container is being returned under a transport contract to the shipper;
goods have remained in temporary storage for more than 14 days;
goods have remained in temporary storage for less than 14 days but the import safety and security declaration details are unknown or where the destination or consignee change;
goods are moving between two member states but the goods are routed to travel through a third country.
Traders must present their EXS declaration to customs before the goods are exported. The time limits for submission vary depending on the type of transport or shipping service used.
