Customs information paper for exporters
HMRC have published a new Customs information paper for businesses involved in the export of goods.
HMRC want to remind such businesses of the new Exit Summary Declarations (EXS) being introduced from 1 January 2011. The EXS is the final phase of the export ‘Safety and Security’ Regulations that came into force on 1 July 2009.
The EXS will apply in cases where goods are exported out of the EU under circumstances where a full export declaration is not required. From 1 January 2011, businesses will still have to send pre-departure information to Customs electronically in the form of an EXS.
HMRC will publish more details on this change shortly including a list of frequently asked questions following the publication of additional guidance by the EU Commission.
At this stage, exporters likely to be affected by this change should ensure that their computer systems are set-up to be able to file electronic EXS declarations from 1 January 2011.