Please see the link below for UK Government information in relation to new requirements for Exit Summary Declarations (EXS) that will apply from 1 October 2021 to export shipments from Great Britain to EU member states, where not covered by a full, combined export/safety and security declaration.
Most exports from Great Britain to EU member states will have had their safety and security requirements met from 1 January 2021 through a combined customs export declaration, which contains safety and security information. The person(s) normally responsible for submitting a combined declaration is the exporter of the goods, or their representative.
An EXS is required in cases where the export consignments are not covered by a combined export declaration.
A temporary EXS waiver has been in place from 1 January 2021 to 30 September 2021, for two categories of movements:
- empty pallets, containers and vehicles being moved under a transport contract to the EU (and to other countries for which a pre-departure declaration was not required before 31 December 2020), and;
- goods in RoRo vehicles where there would otherwise be a requirement for an EXS. This will include, for example, transit movements using RoRo.
From 1 October 2021 safety and security information (through either a combined export declaration or an EXS) will be required on all movements out of Great Britain to the EU, unless permanently exempt. You can find more information about those exceptions on gov.uk.
Safety and security export declarations are not required for goods moving on direct shipping services from Great Britain to Northern Ireland, or for goods moved under common transit procedures from Great Britain to the Republic of Ireland, where the goods are destined for Northern Ireland. They may be required – in an extremely limited number of cases – for movements out of Northern Ireland, if not qualifying for unfettered access or supported by an export declaration.
EXS are required for the following categories of shipment:
- empty pallets, containers, vehicles being moved under a transport contract (including any empty reusable packaging such as stillages, roll cages etc.). A transport contract, or contract of carriage, is an agreement between a carrier and shipper or passenger, setting out each party’s duties and rights.1 Further guidance on declaring reusable packaging can be found here Declaring reusable packaging for Great Britain imports and exports – GOV.UK
- goods that have remained in temporary storage for more than 14 days
- goods that have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed
- goods that are moved under transit using either a transit accompanying document (TAD) or a transit security accompanying document (TSAD), or a Transports Internationaux Routier (TIR) Carnet document, where there is no separate combined export/safety and security declaration
1 We are advised by HMRC that whether or not a haulier has a transport contract with their customer for returning empty movements, the transport contract with Stena Line for the ferry crossing is relevant here.
Please note (30/9/21) – HMRC guidance in this area has been reviewed and this advice may no longer be correct. We are seeking clarification and will update accordingly as soon as possible.
Please see the linked webpage at the introduction of this update for details of the latest times for EXS submission.
As previously advised, responsibility for completing safety and security declarations for unaccompanied shipments is passed to our customers under our terms and conditions. Responsibility for safety and security declarations for driver accompanied shipments already sits with the haulage company.
By checking in a unit for shipment, the customer confirms that they have completed and submitted the EXS, take all responsibility for the accuracy, sufficiency and completeness of the EXS and that Stena Line has no liability in the event of missing or incorrect data.
In limited circumstances – for empty shipments and shipments of returned empty packaging – at our GB East coast ports (Harwich and Killingholme together with Immingham from January 2022), Stena Line may be able to complete EXS declarations for you; further guidance will be given in a separate, specific update.
Which EXS process?
The linked webpage at the introduction to this update sets out the two types of EXS declaration to submit and how to submit them in CHIEF (or CDS ex Northern Ireland):
You will need to submit an ‘arrived’ EXS declaration in CHIEF if:
- you are exporting goods from GB to the EU via Roll On Roll Off (RoRo) through a port which is not inventory linked, or
- you are exporting goods from GB to the EU via any transport mode through Dover, Holyhead or Eurotunnel.
- For Stena Line services, this covers exports through
- Belfast (in very limited circumstances)
- Harwich – from 1 October 2021 to 31 October 2021 2
- Killingholme – from 1 October 2021 to 31 October 2021 2
- From 1January 2022, the Movement Reference Number (MRN) for these EXS’s must be included in a Goods Movement reference (GMR) in GVMS, and the GMR added to your booking for crossings from Fishguard, Holyhead and Belfast.
Insert Exit Summary ‘IEXS’
You will need to submit an IEXS declaration in CHIEF if:
- you are exporting goods from GB to the EU by any transport mode via an inventory linked port.
- For Stena Line services, this covers exports through
- Harwich – from 1 November 2021 2
- Killingholme – from 1 January 2021 2
- Immingham (service to Rotterdam commences January 2022)
Stena Line system integration to Destin8 at Harwich, Killingholme and Immingham
2 Stena Line services from/to Harwich and Killingholme will not be inventory linked until 1 November 2021 (this planned integration date may be subject to change and will be re-confirmed during October). The type of EXS you will submit when departing through these locations will change at the date that Stena Line systems are integrated to the port community system Destin8.
Further guidance will be published soon, specifically covering booking and process requirements for both exports and imports via these locations from the date of integration.
On 14 September, along with delays to checks on SPS goods being imported to GB from the EU, UK Government announced delays to import safety and security (ENS) requirements with a postponement from 1 January 2022, to 1 July 2022; we will advise further on ENS responsibilities for entry to Great Britain in due course.