Step 1: Sale
Points to consider at this stage
Step 2: Commercial Paperwork
You should generate or obtain the following documents by the time the goods are ready for dispatch
Step 3: Goods shipped to port of loading
Most carriers will arrange to collect the goods from your premises.
Sea freight cargo has to be weighed in order to obtain a verified gross mass (VGM).
Air freight cargo will need to be x-rayed either by a regulated agent or at the airport.
More stringent checks will need to be introduced in relation to road freight exports depending on the type of Brexit.
Step 4: Export Entry
The customs agent will complete the SAD export entry which is received by HMRC who in turn will issue a P2 (which informs the tax code through what is called a P2 Tax Coding Notice).
The agent will require the following information at this stage:
Step 5: Goods cleared to depart the UK
On arrival at the destination port, the goods will be processed for clearance.
Each export is assigned a Declaration Unique Consignment Number (DUCR) to uniquely identify an export consignment.
HMRC uses the CHIEF system to electronically process Declaration for goods entering or leaving the UK (and the EU currently) through ports and airports.
CHIEF validates the entry data, preforms risk assessments to identify consignments for control checks, and communicates electronically with other Government and commercial computer systems to enable licencing controls and release of good for export by granting Positive Clearance – Permission to Progress (P2P).
Note: The following section will present the CHIEF system more in details.
Step 6: Goods Exported
Once your goods are exported the agent will receive an S8 (Movement Departure Advice) as the departure confirmation print.