SGSELSG5050 - Particular Destinations: Goods being exported under particular regimes:

Note: This manual is under review following Brexit and is likely to be withdrawn.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 GOV.UK from HMRC.

Temporary Exportations under Carnets

Licensable goods being temporarily exported under ATA carnets must also be covered by a valid export licence.

Top of page

Exportations from Customs Warehouses

DBT licensable goods being exported from Customs warehouses require a valid export licence even if they were deposited there:

  • for exportation only; or
  • under an import licence endorsed as valid for goods for re-exportation.

Top of page

Free Zones

Licensable goods exported from a free zone must be covered by a valid export licence.