SPE15860 - Removals for export: removals to the continental shelf

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.

Goods may be exported to the UK continental shelf by using one of the following declaration processes:

  • full declarations (normal procedure)
  • SDP
  • EIDR - non-excise goods only

All customs declarations must be made electronically.

To use SDP or EIDR prior authorisation is required. Applications for these procedures are made using form and marked as UKCS.

If SDP or EIDR is used, a supplementary declaration must be submitted within 14 days of the exportation.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.