These are made by exporters for Customs purposes. There are various forms available. The Customs check that the necessary licences are obtained. There are no export taxes but export control is necessary for various reasons: for exampie, some exports are prohibited. Duty-paid goods may be eligible for refund when reexported. It is also necessary to check that goods, which are dutiable if for home use but not if for export, are not relanded. A Customs officer may attend the loading of a ship to see that no goods are loaded without the necessary licence. Dutiable bonded goods are examined to see that they are properly shipped and not relanded. The taking on of ships’ stores is also supervised. If dutiable they are put in a sealed store and cannot be used till outside British waters. Rummaging continues during the loading of a ship. When loading is complete the captain applies for a clearance outward certificate. This will be given provided all regulations have been observed. The ship may then sail. Within six days the captain or shipping company must also deliver an ‘outward manifest‘ giving details of export cargo. Exporters of goods not controlled must give ‘specifications’ to the Customs authorities for statistical purposes.
Reference: The Penguin Business Dictionary, 3rd edt.