Under UK customs rules, the exporter is the party established in the United Kingdom who decides to export the goods and is responsible for the data in the export declaration in the CDS system. A company not established in the UK in practice uses a customs representative established in the UK — confirm the specifics of your case in HMRC guidance.
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Who is the exporter under UK rules
The exporter is a party established in, or with a permanent place of business in, the United Kingdom that is party to the commercial contract with a consignee outside the UK and decides to remove the goods from the UK customs territory. The export declaration is lodged in CDS on its behalf, and it must hold an active EORI number issued by HMRC.
What the exporter is responsible for
The exporter is responsible for correct tariff classification and value, and for complete identifying data for the goods and consignee in the declaration. A checklist linking documentation requirements to the duties of logistics, accounting and the person responsible for compliance reduces the risk of errors before the declaration enters the system.
What about a Polish company with no UK establishment?
As a rule, a Polish company without a UK establishment is not the exporter within the meaning of UK rules. In practice it agrees with its counterparty who acts as the exporter, or uses a customs representative established in the UK. The split of duties for shipments from Poland to the UK is described in exporting to the UK - who is responsible for clearance, and the data needed in the export document checklist.
Exporter and customs representative
Under indirect representation the agent and the exporter are jointly and severally liable for the customs debt, whereas under direct representation the agent acts in the exporter's name and is generally not jointly liable (GOV.UK: Customs debt liability). More in direct and indirect customs representation. In the agreement with your agent, set out the division of duties, deadlines for passing documents and who approves the content of the declaration.
Records and evidence of export
HMRC requires records of goods declared to it to be kept for 4 years (GOV.UK). The exporter's archive should include copies of CDS export declarations (with the MRN), invoices, transport documents (CMR, B/L, AWB), the evidence of export needed to zero-rate the supply for VAT, and correspondence with HMRC. Corrections are made under HMRC's CDS procedure, keeping the documents that justify the change.
Not sure who is the exporter in your shipment? Get in touch - Easy Clearance is a customs agency registered in CDS, with a UK EORI number.
Frequently asked questions
Who is considered the exporter under UK customs rules?
Under HMRC rules, the exporter is a party registered or with a permanent place of business in the United Kingdom, who is party to the commercial contract with the consignee outside the UK and on whose behalf the export declaration is lodged. The exporter must hold an active EORI number issued by HMRC.
Can a Polish company with no UK establishment act as the exporter under UK rules?
As a rule, no — UK rules require the exporter to be a party registered or trading in the United Kingdom. A Polish company not established in the UK should agree with its counterparty who acts as the exporter, or use a customs representative established in the UK (the representative must be established in the UK — GOV.UK). It is worth confirming your specific case in HMRC guidance.
What documents must the exporter prepare before submitting a UK export declaration?
The exporter should have: a commercial invoice with full details of both parties and the value of the goods, a packing list, a transport document (CMR or B/L), any export licences required for controlled goods, a certificate of origin if required by the destination country's rules, and an EORI number. All documents must be consistent in terms of quantity, value and description of the goods.
What is the difference between the exporter and a customs representative in the UK?
The exporter is the business that owns the goods or is party to the commercial transaction, on whose behalf the goods are removed from the UK. A customs representative (customs broker or customs agency) is a party authorised to act when lodging the declaration. Under direct representation, responsibility for the accuracy of the data rests solely with the exporter; under indirect representation, it is joint and several between the exporter and the customs agent.
What are the consequences of incorrectly naming the exporter on a UK export declaration?
Incorrectly naming the exporter can mean having to correct the declaration, difficulty proving entitlement to VAT zero-rating (evidence of export), and penalties under customs law, including criminal liability in deliberate cases.
Related guides
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