Review the export details
We identify the exporter, consignee, goods and intended destination, then work through the information needed for the declaration.
Customs support for exports from Great Britain
Export customs clearance from Great Britain
Sending commercial goods from England, Scotland or Wales to an overseas customer? Simple Duty helps you prepare the export information and organise the customs declaration.
Contact us before collection. Share the goods details, destination and planned route so we can review the requirements and agree the work before your shipment travels.
- Shipment review
- Export declaration support
- Clear transport instructions
Plan clearance before collectionExporter, goods, route and departure arrangements
How Simple Duty helps
Prepare the export around your shipment
We review your enquiry and confirm the service scope before proceeding. Tell us early about controlled goods, an urgent departure or a shipment that has already moved.
Agree the declaration arrangements
We confirm the customs instructions and representation, and prepare the agreed declaration using the shipment documents you provide.
Explain the next steps
We clarify which references and instructions need to reach the haulier, and what to check about clearance, departure and the records for your shipment.
Before collection
Documents and details to prepare
- Exporter and consignee: legal names, addresses, the exporter’s country of establishment, GB EORI and VAT number where applicable.
- Invoice and packing list: goods, quantities, currency, value, package details, and net and gross weights.
- Product information: accurate descriptions, materials, intended use, commodity codes if known, and origin information where relevant.
- Transport plan: collection address, current goods location, destination, departure port or terminal, carrier and planned dates.
- Terms of the transaction: Incoterms, freight and insurance charges, and who is arranging transport and destination import clearance.
- Additional documents: any licences, certificates, special procedure references or evidence supporting a preferential origin claim.
Exporter and authority
Confirm who is exporting
The seller, exporter and person arranging transport are not always the same. We need to establish the correct parties and agree written customs instructions before acting.
If your business is established outside the UK, explain the arrangement at the start. A GB EORI alone does not settle who can act as exporter or which type of representation is appropriate.
Read about GB EORIFour practical steps
From enquiry to departure records
The process depends on the goods and exit location. An enquiry starts the review; it does not submit a declaration or give permission for the goods to leave.
Discuss your export- 1
Send your shipment information
Share the documents and proposed route before collection so missing details can be identified.
- 2
Confirm instructions and submit
Once the information and authority are in place, the agreed export declaration is submitted through the Customs Declaration Service (CDS). Timing and whether it must be submitted as arrived depend on the exit location and transport.
- 3
Follow clearance and border instructions
Pass the relevant references to the haulier and follow any checks or routing instructions. Customs clearance is required before the goods are allowed to leave the UK.
- 4
Check departure and keep the records
HMRC must be notified when the goods leave. Agree who will check the departure outcome and follow up missing confirmation; keep the declaration and commercial records together.
Clearance, departure and VAT
Keep the stages clear
A declaration reference, permission to export and evidence that the goods left the UK serve different purposes.
Declaration and clearance
A reference such as an MRN or DUCR identifies the declaration or consignment. Receiving a reference alone does not establish that all required customs checks are complete.
Departure confirmation
Submitting a declaration does not prove that the goods left the UK. Departure must be recorded through the relevant border process. A missing departure message needs investigation.
Evidence for VAT zero rating
Zero rating is conditional. Keep evidence of the supply and satisfactory official or commercial evidence of export, within the applicable time limits. The supplier remains responsible for meeting the VAT conditions.
Agree with your haulier
GMR and safety and security
For routes using the Goods Vehicle Movement Service (GVMS), agree who creates the goods movement reference (GMR). The haulier needs the correct export references, including the relevant DUCRs, and must follow the route’s border instructions.
A combined export declaration can cover UK safety and security requirements. Where these are not covered, check whether a separate exit summary declaration (EXS) is required. The carrier is responsible for ensuring any required standalone EXS is submitted, even when a third party files it.
Destination entry requirements are separate. Agree who handles any required entry summary declaration and import formalities in the receiving country.
Destination and special goods
Check both ends of the journey
GB export clearance does not complete the destination import. Confirm that the receiver can import the goods and arrange any local declarations, taxes and documents.
Controlled goods may need licences or certificates; sanctions and restrictions must also be checked. Shipping goods from GB does not automatically give them UK preferential origin.
This page covers commercial exports from Great Britain to destinations outside the UK, including the EU. Northern Ireland movements, temporary exports, returns and other special procedures need a separate assessment.
Common questions
Before the goods leave
Start with the exporter, destination and transport plan.
Do exports from GB to the EU need a declaration?
Commercial exports from GB to the EU generally need an export declaration. Destination import and safety and security requirements must also be arranged.
Does an export declaration automatically allow VAT at 0%?
No. The supplier must meet the VAT zero-rating conditions and hold the required evidence of supply and export within the relevant time limits. A submitted declaration alone is not proof of departure.
Is IE599 the UK export confirmation?
IE599 relates to EU export processes. For a GB export, check the CDS departure outcome and retain the evidence required under UK rules.
What if the goods have already left Great Britain?
Send the existing declaration references, departure date, route and transport documents. We will assess the issue and possible next steps; do not assume a standard advance export declaration can simply be made after departure.
Can you guarantee clearance before my booked departure?
No. Complete information and early instructions help planning, but timing also depends on the goods, border processes and any checks by the authorities. Tell us your booking and deadline when enquiring.
Official guidance
Plan your export from GB
Information checked on 18 October 2026. Read GOV.UK guidance on exporting goods, export declarations and departure, VAT export evidence, exit summary declarations and GVMS references.
Prepare your next export
Arrange your export enquiry before collection
Tell us what is leaving Great Britain, where it is going and when it will travel. We will review the details and explain the next steps.