General information
During the assurance of a drawback export claim you should be satisfied that the export has actually taken place. When UK duty paid goods are exported to a destination outside the EU, in accordance with requirements placed by the CODE and Implementing Regulations, they must be declared on CHIEF (Customs Handling of Import and Export Freight).
There are two types of export:
a direct export- where the eligible goods leave the territory of the EU directly from an UK port or airport. For example, the goods are exported directly to America from Liverpool.
an indirect export - where eligible goods leave the territory of the EU from an EU Member State that is not the UK, but the movement originated from the UK. For example, the goods move from the UK via road on route to Switzerland via France. In this case, the French Swiss border is the point at which the goods export the EU.
SGSELSG3050 - Issuing and presentation of licences: Standard Individual Export Licences (SIELs)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
SIELs authorise a named exporter to export a specific quantity of a particular commodity to a specified overseas consignee. Licences of this type issued for large quantities are called ‘bulk’ licences.
SIELs can be used for multiple shipments. Section SGSELSG6010 details our procedure for authenticating licences. (Many DIT SIELs also authorise unspecified quantities of technology to be exported. In these cases, the SIEL is treated in the same way as an OIEL (see below) in relation to this technology, which may be exported in either tangible (e.g. manuals, floppy discs) or intangible (e.g. fax or email) form.) An export licence issued by one of the 27 EU countries will no longer be valid for export from the UK
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Send documents to support declarations for the Customs Declaration Service
If you have submitted a declaration using the Customs Declaration Service (CDS) and need to send supporting documents you can use this file upload service to send them securely.
From: Contents
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You can use this service if you need to send HMRC supporting documents, like licences or certificates of origin.
You only need to send documents to HMRC if either:
your declaration status shows a requirement for documents to be sent
you receive a direct request for documents
Before you start
How to upload documents
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PDF
Clearing goods entering, leaving or transiting the UK
Get your goods cleared by the National Clearance Hub when moving goods into, out of, or through the UK.
From: Contents
The National Clearance Hub (
NCH) handles the movement of third country goods and processes goods transiting the UK. The service is available 24 hours a day, every day of the year.
The
NCH is also responsible for the control and amendment of entries after clearance. This service is available from 9am to 5:00pm.
This guide explains the responsibilities and service levels of the
NCH and the different routes to clear consignments.
NCH responsibilities