At present, the United Kingdom is still a member of the European Union. The free movement of goods exists in the EU. Customs formalities for goods leaving the EU and intended for the United Kingdom will be reinstated from the moment the United Kingdom leaves the EU.

Union goods destined to leave the customs territory will be placed under the export procedure. A re-export declaration will be lodged for non-Union goods that leave the customs territory.

Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the competent customs office of export within a specific time-limit. The pre-departure declaration contains the particulars necessary for risk analysis for security purposes. In cases where no customs declaration or re-export declaration was lodged before the departure of the goods, an exit summary declaration will be lodged at the customs office of exit.

Goods leaving the customs territory of the Union will be subject to customs supervision and will be presented to the customs office of exit. Following verification, if necessary, the goods may be released by the customs office of exit. When they are released for exit, the customs office of exit will be responsible for the supervision of those goods until they have left the customs territory.

 Brexit export flow, maritime transport (non-transit) (PDF, 168.7 KB)