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The Export Best Practice Guide

Article Date: 13 May 2012

HMRC have published The Export Best Practice Guide and have a section dedicated to the role of the exporter and freight agent.

This section explains the legal responsibility to ensure that goods are accurately declared when leaving the UK.

It also recommends what you need to supply in writing to your freight forwarder for each consignment. The last section deals with the ex works scenario and states that the seller is declared as the exporter.

It is the legal responsibility of the declarant to ensure that goods are accurately declared and presented to HMRC prior to the goods leaving the UK. If the exporter employs a freight agent to declare goods on his behalf he must ensure he supplies them with the appropriate information to submit a legal declaration.

Click here for a check list to help exporters/freight agents in avoiding Customs Civil Penalties (CCPs).

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