What is CSE (Customs Supervised Exports)?

Under the CSE procedure, businesses must submit an export declaration to the relevant customs authorities, and must ensure that the goods are presented to customs for inspection and clearance before they are exported. The customs authorities will check that the goods match the description on the export declaration, and that all relevant customs duties and taxes have been paid or secured.

The CSE procedure is typically used for high-risk or sensitive goods, such as dual-use goods, military equipment, or goods subject to export controls. The procedure allows customs authorities to closely monitor the movement of these goods and to ensure that they are not being used for illegal or unauthorised purposes.