UK Export declarations to Special Territories

Posted on: 15/12/2016

Under the Union Customs Code, movements to Special (Fiscal) Territories must be declared under the normal export or re-export rules.  HMRC have issued a warning that there will be an increase in validation of these customs declaration to Special Territories that will occur in July 2017.  Exporters must ensure that the export declarations are being made in a correct manner.  Further information is in Customs Information Paper (CIP) 63 (2016)

The Special (Fiscal) Territories of the EU are:

  • ·         the Aland Islands
  • ·         the Canary Islands
  • ·         the Channel Islands
  • ·         French Guiana
  • ·         Guadeloupe
  • ·         Martinique
  • ·         Mount Athos
  • ·         Reunion

Gibraltar is treated as a third country not a special territory.

Effective from 1st July 2017

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