Search Legislation

Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

 Help about what version

What Version

Close

This is a legislation item that originated from the EU

After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.

The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.

Status:

This is the original version (as it was originally adopted).

Documentation to be submitted on outright exportation

(a) Goods declaration form and content
8. Standard

Forms for the goods declaration for outright exportation shall conform to the official model laid down by the customs authorities.

The customs authorities shall require only such particulars as are deemed necessary for the assessment and collection of any export duties and taxes chargeable, any repayment of, or exemption from, internal duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing.

Note

The customs authorities generally require:

(a)

particulars relating to persons:

  • name and address of declarant,

  • name and address of exporter,

  • name and address of consignee;

(b)

particulars relating to transport:

  • mode of transport,

  • identification of means of transport;

(c)

particulars relating to the goods:

  • country of destination,

  • description of the packages (marks and numbers, number and kind),

  • description of the goods,

  • gross weight,

  • net weight or other quantity,

  • value;

(d)

particulars for the assessment of any export duties and taxes chargeable:

  • tariff heading,

  • rates of export duties and taxes,

  • amount of export duties and taxes;

(e)

other particulars:

  • statistical item number applicable to each description of goods,

  • reference to documents submitted (for example, export licence, health or other certificate);

(f)

place, date and signature of the declarant.

9. Recommended practice

When they are considering revision of present forms or preparation of new forms for the goods declaration for outright exportation, the customs authorities should use as far as possible the layout key in Appendix I in accordance with the Notes in Appendix II.

(b) Acceptance of a commercial document in lieu of an official form
10. Recommended practice

The customs authorities should, as far as possible, provide that, instead of using an official form, the declaration of the goods may be made by lodging a commercial document (for example, the invoice) containing the necessary particulars relating to the goods to be exported.

Notes
1.The customs authorities are usually satisfied with a commercial document where the goods to be exported are not liable to export duties and taxes and do not give rise to repayment of or exemption from internal duties and taxes and the goods declaration is not used for the compilation of statistics.
2.A recommendation on an aligned invoice layout key for international trade has been adopted within the Economic Commission for Europe (ECE). This layout key is reproduced at Appendix III.
3.The customs authorities may accept commercial documents produced by automatic data-processing techniques.
11. Recommended practice

The customs authorities should, in agreement with the other authorities competent in matters of external trade, ensure that all the documents required in connection with outright exportation can be included in a standard series of external trade documents.

Note

By using a standard series of external trade documents aligned on the layout key of the Economic Commission for Europe (or compatible with it) the information common to these documents can be reproduced by the one-run method on pre-printed or blank forms.

(c) Number of copies to be submitted
12. Recommended practice

The customs authorities should reduce, so far as possible, the number of copies of the goods declaration or the commercial document required to be lodged by the declarant.

(d) Documents to be submitted in support of the goods declaration or commercial document
13. Standard

In support of the goods declaration or commercial document to be lodged by the declarant, the customs authorities shall require only those documents considered necessary by them to permit control of the operation and to ensure compliance with all requirements relating to the application of relevant restrictions or other regulations.

Note

The customs authorities may require, where appropriate, production of an export licence and a phytopathological or other health certificate.

(e) Periodic lodgment of goods declaration or commercial documents
14. Standard

Where a person frequently exports goods, the customs authorities shall allow, under such conditions as may be laid down by them, a single goods declaration, or a consolidated return setting out the necessary particulars, to cover all exportations by that person in a given period.

Notes
1.The customs authorities may grant this facility subject to the conditions that the exporter keeps proper commercial records and that the necessary control measures can be taken.
2.The customs authorities may require the declarant to produce, at each exportation, a copy of the transport document or some other supporting document.
3.The customs authorities may accept consolidated returns produced by automatic data-processing techniques.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources