EXPP8020 - Guidance on other procedures: Export procedure
A declaration on an Export Safety and Security (ESS) form is only required when the MiB goods are for export to a country outside the EU or to one of the 'special territories'. Any departing traveller who has MiB goods needs to be dealt with as quickly as possible in order that the traveller does not miss his flight.
The traveller will present the goods to the officer together with a completed export declaration (ESS and copy) and other export documentation such as an export licence.
For commercial goods below the £600 threshold the export 'Low value' procedure can be used.
MiB can be declared through the use of an ESS or, alternatively, the traveller may arrange for goods to be declared to the National Export System (NES). Details of NES procedures can be found in Notice 275. If goods are entered to the NES, electronic clearance will have to be granted before release may be given.
Travellers who fail to pre-enter MiB goods or to declare goods subject to export licensing may be considered for offence action or Customs Civil Penalties.