S&S declarations are the responsibility of the carrier and are an essential piece of the declaration process.

UK Export customs declarations made under the National Export System (NES) and submitted to HMRC are in fact combined Customs and Safety & Security Declarations. This means that when a NES export  declaration is submitted to HMRC, an Exit Summary Declaration (EXS) is made at the same time, thus eliminating the need to provide a separate declaration. Nothing changes here and this system of combined declarations will continue.

However, there are certain circumstance where a NES export declaration isn't applicable. These include:

• Empty pallets, empty containers and/or empty trailers being moved under a transport contract **
• Goods which remain in storage for more than 14 days
• Goods which have remained in temporary storage for less than 14 days, but the import Entry Summary Declaration (ENS) details are unknown, or the destination consignee has changed
• Goods being moved under Transit using a Transit Accompanying Document (TAD)

For these movements, for which an EXS hasn't previously been required (under HMRC's temporary waiver), from 1 October 2021 an Exit Summary Declaration (EXS) will now be required.

Full details can be found here:

Find out when to make an exit summary declaration - GOV.UK

** A transport contract (a contract of carriage), is an agreement between the carrier (shipping line, airline, ferry operator) and the shipper or passenger, setting out each party’s duties and rights.