Apply to use simplified declarations for exports

Last updated 19 April 2024

You should check if you need to declare goods you bring into or take out of the UK before you make a simplified declaration.

You can make a simplified declaration before you take your goods out of the UK.

This declaration process is in 2 parts. You may have to use it where full details of the export consignment are not known. For example, bulk grain consignments, where the weight or value of the goods for export are not known until the vessel is loaded.

The first part of your declaration does not need as much information as a full declaration.

When the declaration is accepted, you can move your goods or move them from your premises.

You’ll still need to give customs more information, but you send it later in a supplementary declaration.

You must submit this within 14 days of your goods departing the UK. If your movement includes more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

You cannot make simplified declarations for goods:

• covered by the Agricultural Policy
• subject to export licensing (exceptions apply)
• subject to excise duty (exceptions apply)
• that require a full customs declaration

Simplified declarations cannot be used if goods are entered into a special procedure using authorisation by declaration.

Making an export declaration can be complicated. Find out how to get someone to deal with customs for you.

Types of declarations

You can use 2 types of simplified declaration:

• simplified declaration procedure
• entry in the declarant’s records

Simplified declaration procedure

The first part of this declaration is where you submit basic details of your goods to customs.

You will need to present your goods and declaration at a port or airport. Simplified declaration procedures can also be presented at a designated export place. A designated export place is an inland location approved by customs.

When your goods are cleared, you can usually then load and ship them without needing to present any supporting documents.

Supporting documents may be needed for some controlled goods which are prohibited or restricted.

You’ll still need to give customs more information, but you send it later in a supplementary declaration.

Both parts of the declaration are submitted electronically to customs. The same Declaration Unique Consignment Reference (DUCR) must be used on both parts of the declaration. This is so they can be linked and treated as a complete export declaration.

Find out how to submit pre-shipment advice.

Entry in the declarant’s records

This permits the details of the export consignment to be entered into the declarant’s records before export, without a pre-departure notification at the time of export.

You can do this when your goods are on your own premises. This type of submission can only be used for goods that do not need a pre-departure declaration. However, you must give a ‘notice of presentation’ for such goods using a form C21.

Entry in the Declarant’s Records (EIDR) at export is quite restrictive. This is because as it can only be used for direct exports and requires any pre-departure notification to be waived. For these reasons, you can only use EIDR for:

• consignments below the value of £900 being exported under the Express Industries Memorandum of Understanding
• exports to the UK Continental Shelf
• goods leaving by pipeline

You cannot clear excise goods or goods that need a licence by entering their details in your records.

You’ll still need to give customs more information, but you’ll send it later, in a supplementary declaration. If you’re sending more than one consignment, you must submit your declaration by the 10th calendar day of the month following export.

If you’re using EIDR as a fixed transport installation, you can combine the information from all your exports during a calendar month. You can then submit this on one supplementary declaration. You must submit this by the 10th calendar day of the month after export.

Find out how to make an export declaration in your own records.

Who can apply

Authorisation conditions are different for the simplified declaration procedure and entry in the declarant’s records.

Simplified declaration procedure

To become authorised to use the simplified declaration procedure, you need to:

• have a good customs compliance record, including VAT Returns and duty deferments
• have a regular pattern of customs declarations against your Economic Operator Registration Identification (EORI) number
• show how you’ll record all declarations for no less than four years after their submission date

Entry in the declarant’s records

You have to meet the same conditions that apply for the simplified declaration procedure.

You must also show that:

• you manage your business in a way that allows customs to make effective compliance checks – for example, how you maintain the audit trail, how your business records are backed up and kept secure and how you identify and handle errors related to the flow of goods and use of customs agents
• you have procedures in place to ensure you do not export prohibited goods or goods subject to a licence
• have no record of serious criminal offences related to your business activities

Your compliance record will be based on the last three years before you apply. During that period you should not have committed a serious infringement or repeated infringements of customs rules.

How to apply

You need to complete form C&E48 to apply for authorisation to use simplified declarations for exports.

Send your completed form to the Authorisations and Return Team at the following address:

Authorisations and Returns Team
Trinity Bridge House
HMRC
2 Dearmans Place
Salford
M3 5BS

If you’re a large business, send the form to your Customer Compliance Manager (CCM).

If you’re applying for entry into the declarant’s records under the Express Industries Memorandum of understanding, check if you need approval for fast parcel operators exporting under a memorandum of understanding.

HMRC will visit your premises to check your records and computer systems.

Once you’re authorised, your systems and records will be periodically audited by customs staff to check that you’re complying with the terms and conditions of your authorisation.