UK Exports

Question 1

When No-UK goods are exported, this is called

Answer 1

Re-export

Question 2

5 Reasons for needing and export declaration

Answer 2

Trade statistics
Restrictions and statistics
VAT formalities
Export control
Possible export duty payments

Question 3

What happens to goods UK status on export from UK

Answer 3

Goods lose UK status, the are subject to VAT and duty if re-imported

Question 4

2 x basic stages of export and exit formalities

Answer 4

stage one - Goods presented with export declaration and licence if required to customs office of exit
Stage two - Goods and electronic export declaration presented to customs office of export

Question 5

3 x pre-departure procedure

Answer 5

Standard customs declaration
Re-export declaration
Exit Summary declaration

Question 6

Where should pre-departure be logged

Answer 6

If an export or re-export declaration - Customs office of export
If Exit summary declaration - Customs office of export usually

Question 7

Who is responsible for lodgement of of pre-departure declaration

Answer 7

If export or re-export declaration - anyone who is able to provide info to customs
Exit Summary Declaration - Lies with the carrier

Question 8

Pre-Departure - When?

Answer 8

Containers - 24 hours before loading
Air - 30 mins before departure
Road - 1 hour
Rail - 2 hours

Question 9

What does the customs office do with pre-departure information

Answer 9

Risk assess export prior to release

If pre-departure is waved, risk assess based on export dec when goods are presented to customs

Question 10

What is NES

Answer 10

National Export System for making export declarations

Question 11

Who should lodge the declaration

Answer 11

Can be lodged by anyone with the info unless…

if it imposed specific obligations on person, that person or there rep should make the lodgement

Question 12

Difference between UCR, DUCR and MUCR

Answer 12

UCR - Unique Consignment reference - single consignment
DUCR - Main UCR required for declarations
MUCR - Master UCR - Identify group of consignments in one area. IE a plane or container has one MUCR and contains may UCR’s

Question 13

DUCR is made up of

Answer 13

Single digit year
Country code of export
EORI
and a unique reference such as invoice number

Question 14

Hey information of UK export declaration x 10

Answer 14

EORI, INV Number, Commodity Code, CPC, Invoice Value, currency type (Must be GBP), Licence Info, Reason for Export, export and destination country

Question 15

Common Licence Types

Answer 15

OGEL - Open General Export Licence used for less restricted goods by any exporter
SIEL - Allows as quantity of specific goods to specific importer

Question 16

When is only an Exit Summary Declaration needed.

Answer 16

Example would be an empty container