When did UK exports move to the Customs Declaration Service?

HMRC moved export declarations to CDS from 31 March 2024, when the older NES/CHIEF export system closed.

Does an export declaration clear my goods into France or Spain?

No. The EU country of arrival needs its own import declaration. The export declaration only covers the goods leaving Great Britain.

Do I need proof of export?

If you are a VAT-registered business zero-rating the sale, yes. HMRC expects you to keep evidence that the goods left the UK.

Can I use this service for a house move to the EU?

You can ask about the customs paperwork. Transport and removals are not included in this service; we have a separate removals enquiry.

UK Export Customs Documentation

Customs services only — transport and removals are not included.

In short: A UK export declaration is the customs declaration made on HMRC's Customs Declaration Service before goods leave Great Britain; it produces a Movement Reference Number (MRN) and, once the goods exit, the evidence many businesses need to support zero-rating for VAT.

Goods leaving Great Britain for the EU are exports. An export declaration is normally needed before the goods leave, and the receiving EU country then needs its own import declaration. Getting both sides consistent avoids most delays.

Since 31 March 2024, UK export declarations are made on the Customs Declaration Service (CDS), which replaced the older CHIEF/NES system. Dimond Movers helps you understand what the export side needs and how it connects to the EU import.

The usual export steps

Check whether the exporter needs a GB EORI number (businesses generally do).
Classify the goods with the correct commodity code and check for export licences, for example for controlled or dual-use goods.
Make the export declaration on CDS before the goods leave, and receive the export MRN.
Arrange how the goods will cross the border: an export declaration only, or a transit movement (T1) that carries the goods under customs control to an EU office.
Keep proof of export. For VAT-registered businesses this evidence supports zero-rating the sale.

Export is only half the job

An export declaration from the UK does not clear the goods into the EU. The EU country of arrival needs an import declaration, usually with an EU EORI number for the importer, and EU safety and security data under ICS2. Our EU customs page explains the destination side.

Private individuals moving their belongings from the UK to an EU country usually deal with the destination country's own relief for people changing residence. Requirements differ between EU member states, so the destination rules should be checked early.

Export or transit?

A plain export declaration is often enough when goods are cleared at the EU border on arrival. A T1 transit declaration is used when the goods should travel under customs control to an inland office in the EU before clearance. The two are complementary, not alternatives to an export declaration in every case. Our T1 transit page explains the difference.

Documents usually needed

GB EORI number (businesses)
Commercial invoice or itemised inventory
Packing list with weights and package count
Commodity codes and any export licence
Consignee details in the EU, including their EORI number where needed
Transport and route details for the crossing

Common mistakes to avoid

Making the export declaration but forgetting the EU import side.
Different descriptions or values on the export and import paperwork.
Not keeping proof of export for VAT records.
Leaving export licences until the last minute for controlled goods.

Timing

Timings depend on HMRC, the EU customs office and any checks. We will be clear about what is in your control and what is not, and will not promise a departure or clearance time.

Frequently asked questions

When did UK exports move to the Customs Declaration Service?: HMRC moved export declarations to CDS from 31 March 2024, when the older NES/CHIEF export system closed.
Does an export declaration clear my goods into France or Spain?: No. The EU country of arrival needs its own import declaration. The export declaration only covers the goods leaving Great Britain.
Do I need proof of export?: If you are a VAT-registered business zero-rating the sale, yes. HMRC expects you to keep evidence that the goods left the UK.
Can I use this service for a house move to the EU?: You can ask about the customs paperwork. Transport and removals are not included in this service; we have a separate removals enquiry.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: 15 October 2026.