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Export Control System (ECS)
The Export Control System (ECS) is one of a range of EU initiatives being introduced to improve existing customs electronic processing by achieving write off for indirect exports electronically instead of relying on stamped paperwork. In addition the opportunity has been taken by the EU to request additional “Safety and Security” information, 24 hours in advance of loading. The Safety and Security information will enable risk profiling to be carried out to identify and stop terrorist atrocities.
Background
The present system of stamping paper “travelling Copy 3” documents as goods exit the EU is unwieldy and prone to error. The overall objective of ECS is to provide an electronic write off for the Indirect Export; VAT authorities in each EU Member State can then use official ECS information (write off) for evidence of export to support VAT zero rating and for audit purposes.
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Export Control System functionality
When ECS is introduced to the UK the current Travelling Copy 3 will be replaced with an Export Accompanying Document (EAD) which will have a bar coded Message Reference Number (MRN) that uniquely identifies the movement within the ECS system. The UK CHIEF system will advise the ECS of an indirect export and identify the intended Office of Exit, this will mean the current NES declaration will be enhanced to include the office of exit.
Some Member States have already introduced ECS Office of Export functionality which means that EADs are being received in the UK as the Office of Exit. |
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IMPLEMENTATION OF ECS IN THE UK
Please see the following customs information papers
CIP (09) 31 ECS Implementation summary
CIP (09) 32 Export Control System (ECS) Implementation deadlines for the lodgement of customs export declarations
CIP (09) 33 Export Control System (ECS) Implementation - Single Transport Contract (STC)
CIP (09) 42 ECS Indirect Exports
CIP (09) 45 UK Office of Exit processing
CIP (09) 48 ECS on Form C88-ESS
Also please see information on the new EORI Registrations - HMRC EORI FAQs |
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