SPE15840 - Removals for export: supporting evidence of export
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Examples of the types of commercial documents required to be produced as supporting evidence of export are as follows:
| Customers orders | Contracts |
|---|---|
| Correspondence | Copy export invoices |
| Advice notes | Consignment notes |
| Packing lists | Insurance and freight charges |
| Evidence of payment/Credit transfer documentation | Receipts |
All of the above documents must clearly identify - the exporter, the customer, the goods (including the means of identification such as the serial number) and the export destination.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.