EXPP9080 - Non statistical exports: exports not cleared in the exporter's Member State
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 바카라 사이트 from HMRC.
Most exports will be cleared in the exporter바카라 사이트™s Member State. Only where there are 바카라 사이트˜duly justified good reasons바카라 사이트™ why this was not possible, the export declaration may be made in the UK.
Examples of 바카라 사이트˜duly justified good reasons바카라 사이트™ are change of contract and diversion of goods. Closure of a customs office is not a 바카라 사이트˜duly justified good reason바카라 사이트™.
Where Customs is satisfied that a good reason exists an export declaration should be made in the UK. The EAD will be returned to you for forwarding to the exporter in the other Member State.