Declaration Unique Consignment Reference News Today : Breaking News, Live Updates & Top Stories | Vimarsana

Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom

Use this service to tell HMRC about exports that you did not notify through CHIEF when they arrived or left the UK port.

SPE14140 - Specific rules relating to Outward Processing Relief: importation: use of INF2s for split consignments(NI ONLY) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Notes: From  01st June 2020 UK trader must use the EU Customs Trader Portal to submit INFs for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures INF2s must be endorsed by the Customs authority i.e. Border Force (BF) at the point at export in respect of Outward Processing Relief (OPR) goods returni...

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 - w...