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General information During the assurance of a drawback export claim you should be satisfied that the export has actually taken place. When UK duty paid goods are exported to a destination outside the EU, in accordance with requirements placed by the CODE and Implementing Regulations, they must be declared on CHIEF (Customs Handling of Import and Export Freight). There are two types of export: a direct export- where the eligible goods leave the territory of the EU directly from an UK port or airport. For example, the goods are exported directly to America from Liverpool. an indirect export - where eligible goods leave the territory of the EU from an EU Member State that is not the UK, but the movement originated from the UK. For example, the goods move from the UK via road on route to Switzerland via France. In this case, the French Swiss border is the point at which the goods export the EU.

United statesUnited kingdomNational clearance hubImplementing regulationsCustoms handlingExport freightFrench swissDeclaration unique consignment referenceInformation actஒன்றுபட்டது மாநிலங்களில்ஒன்றுபட்டது கிஂக்டம்தேசிய அனுமதி மையம்சுங்க கையாளுதல்ஏற்றுமதி சரக்குபிரஞ்சு சுவிஸ்அறிவிப்பு தனித்துவமான சரக்கு குறிப்பு