If you are a UK haulier moving goods outside the UK and you haven’t filled out a full customs export declaration, you’ll need to make an exit summary declaration.

Most of the goods exported from the UK are typically covered by a complete export declaration, including safety and security data. Therefore, while an exit summary declaration is not a common requirement for UK hauliers, they are submitted similarly to an export declaration.

This article will discuss what an exit summary declaration is, who must submit one, and when you are required to make it.

What is an Exit Summary Declaration?

An exit summary declaration is documentation that permits a UK haulier to transport goods out of the UK to the EU. The documentation acts in the same way as a full customs export declaration, which is required for the same reason.

As of 1 October 2021, all exports from the UK to the EU will require an exit summary declaration. This change comes as a result of the temporary waiver for safety and security requirements on exports from the UK no longer being recognised.

Who Must Submit an Exit Summary Declaration?

The operator of the means of transport that is being used to export goods outside the UK is required to submit an exit summary declaration. Whether they are driving a road vehicle, a train, or an aircraft, the operator is legally responsible for ensuring that the UK customs authority is provided with complete pre-departure safety and security information.

While you can avail yourself of the option of having an intermediary fill out the exit summary declaration requirement on your behalf, we recommend you do it yourself to avoid any unnecessary hassle.

When to Submit an Exit Summary Declaration

Below are listed the situations that require an exit summary declaration to be submitted:

  • Containers or vehicles are moving under a transport contract require an exit summary declaration.
  • Goods to be exported have been in temporary storage for over a fortnight.
  • Goods to be exported have been in temporary storage for under a fortnight, but details of the import safety and security declaration are unknown.
  • Goods to be exported are moved under transit, and there is no full export declaration.

Lastly, UK hauliers do not require an exit summary declaration when:

  • Goods are being transported to Northern Ireland from Britain.
  • Goods are being transported between Great Britain and Northern Ireland under common transit procedures
  • Exports of electrical energy
  • Goods being transported via pipeline
  • Goods are moving in a traveller’s personal baggage.
  • Empty containers that are not moving under a transport contract.

Final Words

In the wake of the post-Brexit transition period, the UK has had to revamp some of the documentation and permits required by UK hauliers to transport goods to the EU.

To learn more about making an exit summary declaration, check out HM Revenue and Customs’ post on gov.uk here.

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