Customs services only

UK Export Customs Clearance

Customs paperwork only — no transport or removals included.

In short

UK export customs clearance is the process of declaring goods leaving Great Britain to HMRC before they depart, so that the export can be controlled, recorded and — for VAT-registered sellers — evidenced for zero-rating. Export declarations are made in the Customs Declaration Service (CDS).

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Last reviewed: 15 October 2026

Overview

Exporting is only half of a cross-border movement. Goods leaving Great Britain need an export declaration on the UK side, and an import declaration in the destination country. The two are separate filings, often made by different parties, and both need to describe the goods consistently.

The export declaration records the exporter, the goods, their value, the commodity code and the destination. Once the goods physically leave, the declaration is closed and the departure is recorded electronically. That record is important: VAT-registered businesses rely on proof of export to zero-rate the sale.

For goods leaving through a roll-on roll-off port, the export declaration reference is linked to the vehicle in a GMR. For goods moving under transit, the export declaration can be combined with a T1 so that the goods travel under customs control to their EU destination.

Who this is for

UK businesses selling or sending goods to the EU or elsewhere
Sellers who need correct export evidence to support VAT zero-rating
Private individuals sending personal goods abroad who want to understand the export side

How the process usually works

1Confirm the exporter and EORIThe UK exporter needs a GB EORI number. A non-UK seller may need to appoint an indirect representative.
2Check export controlsSome goods (for example dual-use items, certain chemicals or cultural goods) need an export licence before departure.
3Prepare the declaration dataCommodity code, value, quantity, weight, destination and the customs procedure code all need to match the invoice and packing list.
4Lodge the export declarationThe declaration is submitted in CDS before the goods leave. Where transit is used, the T1 is raised alongside it.
5Link to the vehicleAt GVMS ports, the declaration reference is entered into a GMR so the movement can be checked at the border.
6Keep proof of exitRetain the departure record and commercial evidence. HMRC can ask for it when reviewing VAT zero-rating.

Documents commonly requested

Commercial invoice showing seller, buyer, Incoterms and value
Packing list
GB EORI number of the exporter
Export licence, where the goods are controlled
Transport document (CMR, bill of lading or air waybill)
Statement on origin, if the EU buyer will claim preferential duty

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Treating the export as finished without arranging the import declaration at destination
Agreeing Incoterms (for example DDP) without understanding who must pay import VAT in the EU
Not keeping proof of exit, which can put VAT zero-rating at risk
Describing goods differently on the invoice and on the declaration

Timing

Export clearance timing depends on accurate data, any licence requirements and whether HMRC selects the goods for checks. We do not promise departure times; port and carrier schedules are also outside our control.

Key regulatory dates

1 January 2021 — End of the Brexit transition period: customs declarations became required for goods moving between Great Britain and the EU. Source
4 June 2024 — HMRC's legacy CHIEF system closed for export declarations; exports moved fully to CDS. Source

Frequently asked questions

Is an export declaration the same as a T1?

No. The export declaration records goods leaving the UK. A T1 is a transit declaration that keeps goods under customs control while they travel to an office of destination, where they are then imported. Both can be used on the same journey.

Why does proof of export matter?

VAT-registered UK sellers can usually zero-rate exported goods only if they hold valid evidence that the goods left the UK within the required time limits.

Does the buyer in the EU need anything?

Yes. The goods need an EU import declaration, and the importer of record normally needs an EU EORI number. Who handles and pays for that depends on the agreed Incoterms.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form