How to complete a 88/ESS/LOI


Does anyone have a completed C88/ESS/LOI that I can look at as I have never completed one of these before.

Thanks in advance


Hi Kerry

If you would be interested in using our customs declaration software to complete you export customs declarations we can provide for that for you. If necessary we can provide a test / demo system for you to practise on as well. Please contact with us via our web site and we can exchange details.

Howard @e-customs Ltd


Information on the Customs requirements for exporting is given in HMRC Public Notice 275. All notices can be found on our website under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

Further detailed information regarding exporting goods outside the EU can be found on our website by using the following link

You may find the Export Best Practice Guide particularly helpful

HM Revenue & Customs
Customs International Trade & Excise

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