For Export consignments, Martintrux Dover will work with Exporters to;
Classify the goods for Customs purposes.
Establish any Licensing requirements of any Government Department.
Identify if the goods qualify for Preferential Duty Rates in the intended Country of Destination, and additionally advise which Preference Certificate or Declaration is appropriate to provide the benefit to the recipient.
Ensure that goods leaving any form of Customs Control, Bond or Suspense Regime, are correctly presented to enable swift discharge of presumed liability.
Consider any Customs Regime which could be applied in order to obtain a later benefit; perhaps the goods are being shipped for further manufacture and return to the UK or EU or are otherwise intended only to be Exported temporarily.
Establish the correct Value for Customs Purposes.
Arrange endorsement of any Preference Certificate or other official document as required.
Most Traders simply want their consignments to be released through Customs for shipment as soon as possible. The minimum requirement is to present a ‘New Export System – EX’ declaration before the goods leave the UK; usually referred to as a ‘NES’ in the UK, but as an ‘EX’ in other EU Member States.
Although a UK Export must be presented and declared before the consignment leaves the UK, an Export Procedure is not completed until the consignment is recorded as leaving the territory of the EU. For a shipment to China via Ocean Freight, the Place of Export might be Felixstowe: For a shipment to Morocco via Road and Ferry, the Place of Export might be Cadiz in Spain, the vehicle loads on another ferry to Tangiers. The Exporter is not entitled to Zero-Rate the sale for VAT purposes unless a NES is presented along with the goods in the UK and the NES is then recorded as being present when the goods exit the territory of the EU.
The Exporter always has an obligation to have a correct NES Declaration presented at the appropriate time – even for ‘Ex Works’ sales.
If the goods are leaving a UK Customs Control, Bond or Suspense Regime, the correct Customs Procedure Code must be quoted on the NES at the time of UK Departure – it cannot be amended after UK Departure so a Customs Debt may be incurred the moment a consignment ships.
Goods proper to any particular Regime; IPR, OPR, Ex Bonded Warehouse, Temporary Export, etc. – should be highlighted very clearly on the Sales Invoice and all other Shipping Documents.
Always prepare a separate packing list showing gross and nett weights for individual packages and commodities therein. Show other quantities as appropriate; linear metres, square metres, number of units, etc.
Exporters must obtain and retain a copy of the NES, or the official DUCR reference number for the declarations, to back up eligibility of VAT Zero-Rating the Sale.