EXPP2060 - Export Procedures - HMRC internal manual
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email <hmrcmanualsteam@hmrc.gov.uk> to let us know. Please check the other guidance available on GOV.UK from HMRC. A general guide to UK export procedures using the National Export System. NOTE: This manual will be affected by the new Customs legislation being introduced in May 2016 and is currently under review.
Source: gov.uk