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Posted Thu, 14 Oct 2021 21:04:44 GMT by Mark Pether
an empty pallet, container or vehicle is being moved under a transport contract (including empty reusable packaging such as stillages or roll-cages) A transport contract, or contract of carriage, is an agreement between a carrier and shipper or passenger, setting out each party’s duties and rights. Can anyone explain what this actually means please? Does it mean if a haulier is shipping an empty trailer back to their depot in France, they don't need to complete one, but if the exporter and importer details are different companies, then they do? As a ferry operator, how can you tell what needs a declaration and what doesn't before boarding?
Posted Thu, 21 Oct 2021 13:22:57 GMT by HMRC Admin 2
Hi,

We need more context regarding your scenario in order to give you an appropriate answer.

Please could you provide the link to any guidance you are referring to in your question if possible?

Thank you.
Posted Fri, 22 Oct 2021 16:07:24 GMT by azpolic
Hi. I have actually the same question. Scenario is haulier takes back the reusable packaging back to EU, I understand the EXS declaration is required, but I am confused about who should be consingee and consignor in this case? Can this be the haulier company for both? Thanks
Posted Fri, 29 Oct 2021 08:26:06 GMT by HMRC Admin 19
Hi,

Yes, the haulier can be named as both consigner and consignee on the documentation. 

Thank you.

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