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An export declaration (sometimes also referred to as a customs declaration) is a mandatory legal document required to export goods from the UK. It contains details about the goods, their value, destination, and the exporter, and is used by customs authorities to control and track exports.
Alternative names
A customs declaration is also known as
- Customs declaration
- Export document
- Customs document
- EXA
- EX-A
- Export declaration form
- Customs declaration form
What information is included in an export declaration?
An export declaration typically contains the following information, among others things:
- Recipient information: the name and address of the goods' recipient.
- Goods description: a detailed description of the products, including the commodity code.
- Shipment weight: the total weight of your shipment.
- Place of export: the location from which the goods are exported, such as the Port of Dover or Heathrow Airport.
What information is required in an export declaration?
- EORI Number: A unique identifier issued by HMRC that businesses need to trade goods internationally and complete customs declarations.
- Consignee Details: Information about the recipient of the goods in the destination country, including name, address, and contact details.
- Transport Details: Data on how the goods are being shipped, such as the mode of transport (air, sea, road) and carrier information.
- HS Codes: Harmonised System codes used to classify goods for customs purposes and determine duties and restrictions.
- Values and Weights: The declared monetary value and physical weight of the goods, required for calculating duties and compliance checks.
- Origin of Goods: The country where the goods were produced or manufactured, which affects tariffs and trade agreements.
When is an Export Declaration Needed?
An export declaration is required whenever goods leave Great Britain for any destination outside the UK customs territory, including the EU, or when exporting controlled or excise goods, or sending items abroad temporarily (such as for exhibitions or repairs). It is not required for goods moving within the UK, for exports from Northern Ireland to the EU under the Northern Ireland Protocol, for low-value personal items sent by post, or when using certain simplified procedures like Outward Processing Relief.
Who is Responsible for Filing an Export Declaration?
The responsibility for filing an export declaration in the UK typically lies with the exporter (the seller or owner of the goods), as they are legally accountable for ensuring compliance with customs requirements. However, exporters often delegate this task to third parties such as freight forwarders or customs brokers, who act on their behalf to submit the declaration through HMRC systems. These intermediaries are commonly used because they have the expertise and access to the necessary software.
For businesses that prefer to handle the process themselves, there is a DIY option: exporters can register for an EORI number, obtain access to HMRC’s Customs Declaration Service (CDS), and use either HMRC-approved software or the Trader Support Service (for Northern Ireland) to submit declarations directly. While this can save costs, it requires understanding customs procedures and ensuring accurate data entry to avoid delays or penalties.