HM Revenue and Customs
Post and Parcels Declarations Team
100 Parliament Street
LONDON
SW1A 2BQ
Customs treatment of post and parcel exports
- From:
- HM Revenue & Customs
- Published
- 27 April 2023
- Last updated
- 28 April 2025 — See all updates
This consultation has concluded
Read the full outcome
Detail of outcome
A new authorisation scheme which will require foreign designated postal operators who operate Extra Territorial Offices of Exchange (ETOEs) and their sites to be authorised by HMRC. The authorisation will allow HMRC to proportionately control ETOE exports, similar to other low value exports, whilst still allowing goods to be exported using postal processes.
A further review into the Export Memorandum of Understanding (MoU) and Transhipment MoU to clarify the rules and ensure that both facilitations align with other similar customs facilitations. This will ensure that guidance is clear and users of these facilitations have certainty over the processes they should follow. HMRC will also investigate de-coupling the Transhipment MOU from the Export MOU.
Original consultation
Summary
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
This consultation closesran atfrom
to
Consultation description
This consultation seeks to understand who makes use of the Export Memorandum of Understanding (MoU) and Extra Territorial Offices of Exchange (ETOEs) and why, before looking at each procedure individually to establish ways in which the UK’s post and parcels export regime could be improved.
The objective is for HMRC to establish how the customs treatment of low-value post and parcel exports can be developed to enable the smooth flow of these goods out of the UK, while ensuring appropriate due diligence is applied to help protect the countries and territories we export to while complying with our international obligations.
This consultation will be of interest to express operators who are authorised to use the Export MoU; designated postal operators who operate ETOEs in the UK; and express operators who operate ETOEs in the UK. GB businesses that export low-value goods may also wish to read this consultation to better understand the post and parcel export industry.
HMRC will be holding webinars regarding this consultation where policy officials will explain the consultation questions and how to respond. If you would like to attend one of these webinars, please contact HMRC by emailing postandparcelexports@hmrc.gov.uk by 12 May 2023.
Documents
Ways to respond
Email to:
postandparcelexports@hmrc.gov.uk
Write to:
Share this page
SharingThe willfollowing links open the page in a new tab
Updates to this page
Published 27 April 2023
Last updated 28 April 2025
href="#full-history">+ show all updates
-
Published consultation outcome and summary of responses.
-
First published.
Sign up for emails or print this page
Consultation description
This consultation seeks to understand who makes use of the Export Memorandum of Understanding (MoU) and Extra Territorial Offices of Exchange (ETOEs) and why, before looking at each procedure individually to establish ways in which the UK’s post and parcels export regime could be improved.
The objective is for HMRC to establish how the customs treatment of low-value post and parcel exports can be developed to enable the smooth flow of these goods out of the UK, while ensuring appropriate due diligence is applied to help protect the countries and territories we export to while complying with our international obligations.
This consultation will be of interest to express operators who are authorised to use the Export MoU; designated postal operators who operate ETOEs in the UK; and express operators who operate ETOEs in the UK. GB businesses that export low-value goods may also wish to read this consultation to better understand the post and parcel export industry.
HMRC will be holding webinars regarding this consultation where policy officials will explain the consultation questions and how to respond. If you would like to attend one of these webinars, please contact HMRC by emailing postandparcelexports@hmrc.gov.uk by 12 May 2023.
Documents
Ways to respond
Email to:
postandparcelexports@hmrc.gov.uk
Write to:
Share this page
SharingThe willfollowing links open the page in a new tab
Updates to this page
Published 27 April 2023
Last updated 28 April 2025
href="#full-history">+ show all updates
-
Published consultation outcome and summary of responses.
-
First published.
Sign up for emails or print this page
Ways to respond
Email to:
postandparcelexports@hmrc.gov.uk
Write to:
Share this page
SharingThe willfollowing links open the page in a new tab
Updates to this page
Published 27 April 2023
Last updated 28 April 2025
href="#full-history">+ show all updates
-
Published consultation outcome and summary of responses.
-
First published.