Guidance

Sending goods to the EU through roll on roll off ports or the Channel Tunnel

Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK.

From:
HM Revenue & Customs
Published
4 December 2018
Last updated
26 July 2024 鈥� See all updates

If you use roll on roll off locations to transport goods out of the UK, you鈥檒l need to submit customs declarations and pay any Customs Duty, excise duty or VAT due.

Exporting from the UK to the EU

To be ready, you鈥檒l need to:

Making a combined safety and security and customs declaration

If you鈥檙e exporting goods from the UK to the EU you will need to check:

You or your customs agent will need to complete a combined safety and security and customs declaration before the goods get to the departure port.

You鈥檒l be able to do this using the Customs Declaration Service.

If you do this yourself, you鈥檒l need to enter the correct Customs Duty tariffs.

You鈥檒l need to include the registration number of the vehicle you鈥檙e using to transport your goods on the declaration. Ask the company that鈥檚 exporting your goods (usually a haulier) for the number. You鈥檒l need this so you can complete the combined export and safety and security declaration in full.

If you鈥檙e transporting unaccompanied goods on a trailer or in a container, you鈥檒l need to include the trailer or container number on your declaration.

Once you鈥檝e submitted the combined customs and safety and security declaration HMRC will send you a notification giving you a route 1, 2, 3 or 6. The meaning of each of those is:

  • Route 1: Documentary checks required 鈥� send a copy of the export entry and supporting documents by email to the National Clearance Hub and wait for permission to progress to be granted or for further instruction
  • Route 2: Asks you to make sure the haulier or driver transports your goods to a designated export place or authorised premises, so that we can make customs checks before we give you clearance 鈥� you must supply a copy of the export entry and supporting documents by email to the National Clearance Hub
  • Route 3: Post departure documentary check 鈥� send a copy of the export entry and supporting documents by email to the National Clearance Hub or post to:

Freepost RTGR-LSCG-LTJS
HM Revenue and Customs
National Clearance Hub
Ralli Quays
3 Stanley Street
Salford
M60 9LA
United Kingdom

  • Route 6: Gives permission to progress to port

HMRC usually examines goods at:

  • premises we鈥檝e approved
  • a designated customs office

If HMRC tells you that you must make your goods available for examination, you should arrange for this at one of these locations. HMRC may ask you to make your goods available for inspection at a specific location.

Exporting excise duty-suspended goods

If you鈥檙e exporting excise duty-suspended goods under an electronic administrative document (eAD) using Excise Movement and Control System (EMCS), you must give HMRC a full departure message so that we can complete the export and account for any duty refund or discharge any liability. You can do this by either:

  • submitting online forms to HMRC along with evidence of export
  • arranging for a third party intermediary to update HMRC IT systems

If you鈥檙e exporting excise goods using the Customs Supervised Export (CSE) simplification through a roll on roll off (RoRo) port, you do not need to submit a departure message, but must make sure adequate evidence of export is retained as specified in section 13.10 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Exporting UK excise duty-paid goods

If you鈥檙e exporting UK excise duty-paid goods, to claim a refund of UK duty you must satisfy the conditions of drawback. This is where eligible excise goods have not been and will not be consumed in the UK. Goods must either be:

  • exported outside the UK
  • warehoused for export

To claim for drawback, you鈥檒l need to check that you and your goods are eligible.

You鈥檒l need to complete a notice of intention to claim drawback and send it to the drawback processing centre. You鈥檒l also need to prepare any documentation you need to accompany the goods.

You鈥檒l need to make your goods and any accompanying documentation available for inspection and wait the minimum period of notice in case we decide to inspect. If you鈥檙e going to export the drawback goods, this is at least 2 full business days鈥� notice between the day we get your form and the day you intend to export the goods.

When the notice of intention period ends you鈥檒l be able to export your goods as notified on your form. After you鈥檝e exported your goods you can complete and submit your drawback claim form with supporting evidence.

The processing centre will then process your claim and make a decision about your claim.

Updates to this page

Published 4 December 2018
Last updated 26 July 2024 show all updates

  1. References to Customs Handling of Import and Export Freight (CHIEF) removed as this service is no longer available.

  2. CHIEF will no longer assume departure of goods at any roll on roll off ports after 5 days 鈥� CHIEF will now assume departure after 15 days at all locations.

  3. Information about what evidence to retain when exporting excise goods using the Customs Supervised Export (CSE) simplification through a roll on roll off (RoRo) port has been added.

  4. The 'Assumed Departure' section has been added.

  5. First published.

Sign up for emails or print this page

Contents

Part of Get UK customs clearance when exporting goods: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps to get your goods for export through UK customs if you鈥檙e managing the process yourself.

    Getting customs clearance can be complicated. You can hire a transporter or customs agent to make the export declaration and get your goods through UK customs.

    1. Hire someone to deal with customs for you

    Your business and goods must be ready to export before you can get customs clearance.

    1. Find out about exporting goods from the UK
    1. Check if you need to make an export declaration

  2. Step 2 Set up your business for making export declarations

    You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.

    1. Check what systems and software you need to make declarations

  3. and Get permission to export plant products or controlled goods

    For some controlled goods, you'll need to apply for a standard individual export licence instead.

    1. Apply for a standard individual export licence
    1. Check the exporting goods from the UK guidance if you're not sure which licence you need

  4. Step 3 Check if you can make the customs process quicker

    There are processes that can make clearing customs quicker and easier to manage if you have to make customs declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if you can use Common Transit to move your goods more quickly
    3. Find out about getting Authorised Economic Operator status

  5. Step 4 Declare your goods for export

    1. Find out when and how to make an export declaration

  6. Step 5 Get the goods across the UK border

    The goods must be taken to the port or UK border location named in the export declaration.

    At the border, you or your transporter will need:

    • the 鈥榤aster reference number鈥� from the export declaration
    • the invoice
    • any export licences or certificates needed

    Customs staff might check the goods before allowing them to cross the UK border.

    1. You are currently viewing: Find out about customs procedures if you're taking goods out of the UK by road

  7. Step 6 Get the goods released if they're held up at the UK border

    The goods may be held up at customs, for example if:

    • you do not have the right licences for the goods or business
    • they did not pass inspection
    • they have been combined with a shipment that has been held up

    If this happens you will be told why.

    1. Contact the National Clearance Hub to get help