Jurisdiction(s):
United Kingdom

Export declarations from Great Britain: requirements, timing by transport mode, data fields, CDS/GVMS processes, 'arrived' presentations and departure reporting

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical direction on completing an export declaration for goods leaving Great Britain. It explains when a declaration is required, what information a customs declaration must contain, how to lodge it, and what happens once it has been sent.

Introduction

Customs declarations enable government to:

monitor the movement of goods across borders
ensure tariffs and duties are settled
secure compliance with import and export requirements
confirm that goods are safe and lawful

Accordingly, declarations are required both when goods enter the UK (an import declaration) and when they leave it (an export declaration).

When is an export declaration needed?

An exporter must make an export declaration when:

goods depart from Great Britain
the shipment is commercial rather than personal
the goods are controlled, restricted, or excise items

Check before you submit

Before submitting, check whether the location from which the goods are leaving requires the export declaration to be made as ‘arrived’. Marking your goods as ‘arrived’ means you are digitally presenting...

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Web page updated on 22/05/2026

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