Q: I recently sent a package to a freight forwarder in Germany for onward shipment to our customer in Ukraine. The forwarder has now asked for an EX1. Where can I obtain a copy of this form?
A: The EX1 is not so much a form as a document that is generated by the customs clearance procedure for the export of goods from an EU member state, in this instance from the UK. The EX1, now known as the EAD (Export Accompanying Document) is the proof that the goods have been declared for export. Although you have been requested by your customer to send the goods to Germany, they are for onward shipment to a country outside the EU. They therefore constitute a UK export and as such should have been declared to Customs in the UK before being shipped to Germany. As you are now trying to remedy the situation after the event there are three possible courses of action for you to take.
The first is to contact the freight forwarder and explain that the goods were not declared to Customs prior to leaving the UK and therefore an EAD was not raised. You should ask if they could clear the goods via German customs under the terms of article 791 of Commission Regulation 2454 which makes provision for goods to be declared for export in another member state "where there are duly justified good reasons." You are reliant here on both the forwarder and German customs agreeing to this, which they may not do.
The second option is to contact a customs agent here in the UK and ask them to try and make a retrospective entry on your behalf. The third option is to submit a copy of the C88 ESS (also known as the Single Administrative Document) to the National Clearance Hub. This should be accompanied by a letter explaining the situation, requesting that they consider your manual C88 for entry to the CHIEF system and asking for a copy of the EAD. Please note that Customs can request that the goods be returned to the UK first.
The C88 can be found on the HMRC website (www.hmrc.org.uk) under "Forms”. The NCH address is: HMRC National Clearance Hub, Custom House, Furness Quay, Salford M50 3ZZ.
If you need help with a trade procedures query, call the Helpdesk on
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Return to SITPRO News: Issue 71, Winter 2009/2010