05 October 2021 
Andrea Marshall, Tax Specialist
Update as at 11/10/21
Find out when to make an exit summary declaration has been updated with a distinction between long and short rail journeys - basically meaning that for short rail journey (less than 2 hours in duration), the ESD needs to be completed within 1 hour before the goods leave and for long rail journeys (over 2 hours in duration) the ESD needs to be submitted within 2 hours before the goods leave.
Update as at 1/10/21
Find out when to make an exit summary declaration has been updated further
An exit summary declaration is required when an empty pallet, container or vehicle is being moved under a transport contract (including empty reusable packaging such as stillages or roll-cages). It is also required where goods are moved under transit and there is no full export declaration. The temporary waiver for safety and security requirements on exports from Great Britain ended on 30 September 2021.
These declarations are the responsibility of shippers, hauliers, etc, but members may be asked for additional information in order for the declaration to be completed.
Sending goods to an overseas customer using rules of origin gives high level guidance on checking if the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from, so that lower duty rates may be payable on the arriaval of goods into overseas countries.
Update as at 15/9/21
Find out when to make an exit summary declaration has been corrected, as safety and security export requirements have applied to all movements out of Great Britain since 1 January 2021. From 1 July 2022, an entry summary declaration will be required for goods imported into Great Britain from the EU.
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Export Declarations will usually be submitted by your Customs Agent, but if you would like to know more, then HMRC have updated two guidance notes that provide an overview to the process:
