Register for the National Export System to make an export declaration
Find out how to register for the National Export System (NES) and how to make an export declaration.
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The Customs Declaration Service will be used for declarations on goods movements to or from Northern Ireland, including goods moving from Great Britain to Northern Ireland.
All other declarations can continue to be made on the Customs Handling of Imports and Exports Freight (
CHIEF) based National Export System (
NES).
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CHIEF badge role (if you’re using a freight forwarder you do not need to apply).
Ongoing customs movements and procedures at the end of the transition period
Find out what to do if you re moving goods or have goods in customs procedures at the end of the transition period.
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Customs movements that start ahead of the end of the transition period will continue under the rules in place when the movement started, provided the goods being moved have Union status.
Goods have Union status if they’re in free circulation in the EU, having either originated in the EU or having been imported from outside the EU and released for free circulation.
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Who can claim relief
You can get this relief if you’re re-importing goods into the UK that have previously been exported. This is known as Returned Goods Relief. The relief does not apply where those goods were exported from the UK as a result of their removal from Northern Ireland.
The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, the goods cannot have been upgraded to increase their value.
The goods must also:
have been in free circulation in the UK when they were exported, unless they were originally declared to inward processing or end-use