A Customs declaration is required for all goods exported. NES
is an electronic based system which allows exporters to lodge an
export entry with Customs before the goods leave the UK. Up until
March 2002 Customs declarations were paper based. After this date a
phased implementation programme was introduced and now all export
declarations have to be cleared electronically before shipment can
take place. The option to submit a paper declaration - C88 Single
Administrative Document (SAD) is now only available for standard
full pre-entry procedures at the frontier.
Detailed guidance and information on NES is contained in C3-2
New Export System and Notice 276 New Export System.
