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Official guidance
VAT Export and Removal of Goods from the UK

VEXP40000 · Customs Declaration Service (CDS) and New Computerised Transit System (NCTS)

  • VEXP40100 · Background
  • VEXP40200 · Customs Declaration Service and New Computerised Transit System (NCTS): CDS Declaration Instructions
  • VEXP40300 · New Computerised Transit System (NCTS): Definition of direct and indirect exports for customs purposes
  • VEXP40400 · New Computerised Transit System (NCTS): overview
  • VEXP40500 · New Computerised Transit System (NCTS): goods subject to the Common Transit procedure
  • VEXP40600 · New Computerised Transit System (NCTS): goods subject to the Union Transit procedure
  1. Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Contents
  2. Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Background

VEXP40100 | Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Background

From HM Revenue & Customs · VAT Export and Removal of Goods from the UK

A Customs declaration is required for all goods exported. The Customs Handling of Import Freight (CHIEF), including the National Export System (NES), was the official computer system for declaring exports until 2024. Following a phased migration from late 2023, no declarations have been made on CHIEF since July 2024.

All export entries are now declared electronically on the Customs Declaration Service (CDS). Guidance about CDS, including making a declaration can be found on the following links:

  • Check if you need to declare goods you bring into or take out of the UK - Gov.UK

  • Making a full export declaration - Gov.UK

  • CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS) - Gov.UK

Exports prior to July 2024 should have been declared in accordance with the procedures and customs requirements described in UK Trade Tariff: volume 3 for CHIEF - Gov.UK

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