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April 2018

This notice cancels and replaces Notice 275 (May 2016).

1 Introduction

1.1 What is this notice about?

This Notice provides general information on Customs requirements for UK Export procedures and processes. This Notice does not replace the law. It is meant to be a helpful guide to the UK National Export System (NES).

You may need to refer to other Notices issued by HM Revenue & Customs (HMRC) VAT, Excise and Common Agricultural Policy (CAP) processes depending on the type of goods and Customs Procedure Code being used for your export.

In particular, you may find the following useful—

1. ��

   —�������� Notice 197 “Receipt into and removal from an excise warehouse of excise goods”.

2. ��

   —�������� Notice 3001 “Customs special procedures for the Union Customs Code (ie Temporary Admission, Inward Processing Relief, Outward Processing relief)”

3. ��

   —�������� VAT Notice 703 “Export of goods from the UK” - this VAT notice explains the special VAT arrangements under which you can zero-rate the supply by way of sale, lease or hire of freight