{"analytics_identifier":null,"base_path":"/browse/business/buying-selling-outside-great-britain","content_id":"c731b2bc-f873-4035-b8fa-9f64344d2c75","description":"Import goods to Great Britain and export goods","details":{"groups":[{"content_ids":["7dbefa2e-794d-4786-aee1-8f88d1af4922","ad4c8908-3ad1-4e7d-a569-c615aa53401b","19319409-c259-4550-9beb-08cb3716588f"],"name":"Before you start trading"},{"content_ids":["849f71d1-f290-4a8e-9458-add936efefc5"],"name":"Import goods to the UK"},{"content_ids":["1788fc40-3d9e-48a9-8a21-0099109eaf2e","2da00363-4cff-4e29-9a12-bb89d328e07c","dfeb6065-ec26-4bba-9ff5-cbe482b4c03f"],"name":"Fix import problems"},{"content_ids":["b9347000-c726-4c3c-b76a-e52b6cebb3eb"],"name":"Export goods from the UK"},{"content_ids":["355faef0-1527-4bf0-bed0-e99e5baf6952","8c72ee64-4943-4a4a-ada2-2826158348c2"],"name":"Find overseas markets and opportunities"},{"content_ids":["8a0e397a-920f-45e4-96d4-0d11981bce8c","9039ee4e-625b-4f74-aa94-f0be95461302"],"name":"Trade 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EU"}],"style":"choice","type":"list"},{"text":"What you need to do is different if you are:","type":"paragraph"},{"contents":[{"href":"https://www.gov.uk/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland-from-1-january-2021","text":"moving goods between Great Britain and Northern Ireland or Northern Ireland and the EU"},{"href":"https://personal.help.royalmail.com/app/answers/detail/a_id/106","text":"sending goods through the post (Royal Mail guidance)"},{"href":"/take-goods-sell-abroad","text":"taking a small amount of goods personally to sell abroad"},{"href":"/taking-goods-out-uk-temporarily","text":"taking goods temporarily out of the UK"}],"style":"choice","type":"list"},{"contents":[{"href":"https://www.business.gov.uk/export-from-uk/learn/categories/","text":"Learn about exporting, including making export plans, on Business.gov.uk"}],"type":"list"}],"title":"Check if you need to follow this process"},{"contents":[{"contents":[{"href":"/check-duties-customs-exporting","text":"Check duties, rules and restrictions for your goods in the destination country"}],"type":"list"}],"title":"Check the rules for exporting your goods"},{"contents":[{"text":"There are special rules and you may need to get licences or certificates if you are exporting any of the following:","type":"paragraph"},{"contents":[{"href":"/government/collections/guidance-on-exporting-live-animals-or-animal-products","text":"animals and animal products"},{"href":"/government/collections/importing-and-exporting-plants-and-plant-products","text":"plants and plant products"},{"href":"/guidance/export-drugs-and-medicines-special-rules","text":"drugs and medicines"},{"href":"/guidance/export-medical-devices-special-rules","text":"medical devices"},{"href":"/guidance/export-chemicals-licences-and-special-rules","text":"chemicals"},{"href":"/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances","text":"ozone-depleting substances and F-gases"},{"href":"/guidance/controls-on-radioactive-sources","text":"radioactive substances"},{"href":"/guidance/export-diamonds-special-rules","text":"diamonds"},{"href":"/guidance/export-art-antiques-and-cultural-goods-special-rules","text":"art works, antiques and culturally significant goods"},{"href":"/guidance/importing-and-exporting-waste","text":"waste shipments"},{"href":"/guidance/controls-on-torture-goods","text":"goods that could be used for torture or capital punishment"},{"href":"/guidance/firearms-and-export-control-forms","text":"firearms, ammunition and related equipment"},{"href":"/guidance/export-controls-military-goods-software-and-technology","text":"military goods, services and technology"},{"href":"/guidance/export-controls-dual-use-items-software-and-technology-goods-for-torture-and-radioactive-sources","text":"items that can have both civil and military uses"}],"style":"choice","type":"list"}],"logic":"and","title":"Apply for any licences you need to export your goods"},{"contents":[{"text":"You need an EORI number that starts with GB to export goods from England, Wales or Scotland.","type":"paragraph"},{"text":"If you move goods to or from Northern Ireland you may need one that starts with XI.","type":"paragraph"},{"contents":[{"href":"/eori","text":"Get an EORI number"}],"type":"list"},{"contents":[{"href":"/vat-registration/when-to-register","text":"Check if you need to register for VAT"}],"type":"list"},{"text":"There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.","type":"paragraph"},{"contents":[{"href":"/guidance/using-simplified-declarations-for-exports","text":"Find out about using simplified declaration procedures"},{"href":"/guidance/what-you-need-to-move-goods-between-or-through-common-transit-countries-including-the-eu","text":"Check if you can use Common Transit to move your goods"},{"href":"/guidance/authorised-economic-operator-certification","text":"Check if Authorised Economic Operator status is right for you"}],"type":"list"}],"title":"Get your business ready to export"},{"contents":[{"text":"The business or person receiving the goods may need:","type":"paragraph"},{"contents":[{"text":"to make an import declaration in their country"},{"text":"licences or certificates to receive goods from the UK"}],"style":"choice","type":"list"},{"text":"Check whoever you are sending the goods to is able to import them into their country.","type":"paragraph"}],"logic":"and","title":"Check whoever's receiving the goods can import them"},{"contents":[{"text":"You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. ","type":"paragraph"},{"contents":[{"href":"/guidance/appoint-someone-to-deal-with-customs-on-your-behalf","text":"Find out how to hire someone to deal with customs for you"},{"href":"/export-customs-declaration","text":"Find out how to make export declarations yourself"},{"href":"/transport-goods-from-uk-by-road","text":"Find out how to transport goods out of the UK by road"}],"type":"list"}],"title":"Decide who will make export declarations and transport the goods"},{"contents":[{"text":"You must find the right commodity code to classify the goods you're exporting.","type":"paragraph"},{"text":"Your customs agent or transporter might be able to help you with this.","type":"paragraph"},{"contents":[{"href":"/guidance/finding-commodity-codes-for-imports-or-exports","text":"Find the right commodity code for your goods"}],"type":"list"}],"title":"Classify your goods"},{"contents":[{"text":"The completed invoice and any licences or certificates must travel with the goods.","type":"paragraph"},{"text":"When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.","type":"paragraph"},{"text":"You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.","type":"paragraph"},{"contents":[{"href":"/guidance/get-proof-of-origin-for-your-goods","text":"Get proof of origin for your goods"}],"type":"list"},{"text":"You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.","type":"paragraph"},{"contents":[{"href":"/guidance/vat-on-goods-exported-from-the-uk-notice-703","text":"Check if you can zero rate the goods for VAT"}],"type":"list"}],"title":"Prepare the invoice and other documentation for your goods"},{"contents":[{"text":"If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.","type":"paragraph"},{"contents":[{"href":"/export-customs-declaration","text":"Make an export declaration and get your goods cleared by UK customs"}],"type":"list"},{"text":"You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.","type":"paragraph"},{"contents":[{"href":"/guidance/returning-goods-to-the-uk","text":"Check how to bring goods back into the UK if they were rejected for import at another country’s border"}],"type":"list"}],"title":"Get your goods through customs"},{"contents":[{"text":"You must keep commercial invoices and any customs paperwork. ","type":"paragraph"},{"text":"If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.","type":"paragraph"},{"contents":[{"href":"/charge-reclaim-record-vat/keeping-vat-records","text":"Find out how to record the goods in your VAT accounts"}],"type":"list"},{"text":"If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.","type":"paragraph"}],"title":"Keep invoices and records"}],"title":"Export goods from the UK: step by step"}},"document_type":"step_by_step_nav","links":{"parent":[{"api_path":"/api/content/browse/business/buying-selling-outside-great-britain","api_url":"https://www.gov.uk/api/content/browse/business/buying-selling-outside-great-britain","base_path":"/browse/business/buying-selling-outside-great-britain","content_id":"c731b2bc-f873-4035-b8fa-9f64344d2c75","description":"Import goods to Great Britain and export goods","document_type":"mainstream_browse_page","links":{},"locale":"en","public_updated_at":"2026-03-23T14:41:30Z","schema_name":"mainstream_browse_page","title":"Buying and selling outside of Great Britain","web_url":"https://www.gov.uk/browse/business/buying-selling-outside-great-britain","withdrawn":false}]},"locale":"en","public_updated_at":"2025-06-27T11:45:41Z","schema_name":"step_by_step_nav","title":"Export goods from the UK: step by step","web_url":"https://www.gov.uk/export-goods","withdrawn":false},{"api_path":"/api/content/import-goods-into-uk","api_url":"https://www.gov.uk/api/content/import-goods-into-uk","base_path":"/import-goods-into-uk","content_id":"849f71d1-f290-4a8e-9458-add936efefc5","details":{"step_by_step_nav":{"steps":[{"contents":[{"text":"Follow these steps if you're moving goods permanently to: ","type":"paragraph"},{"contents":[{"text":"England, Wales or Scotland (Great Britain) from a country outside the UK"},{"text":"Northern Ireland from a country outside the UK and the EU "}],"style":"choice","type":"list"},{"text":"What you need to do is different if you are: ","type":"paragraph"},{"contents":[{"href":"/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland-from-1-january-2021","text":"moving goods between Great Britain and Northern Ireland or from the EU to  Northern Ireland"},{"href":"/goods-sent-from-abroad","text":"getting goods through the post"},{"href":"/duty-free-goods","text":"bringing goods in your luggage for personal use"},{"href":"/guidance/bringing-merchandise-to-the-uk-in-your-baggage","text":"bringing goods in your luggage, car or van to use in your business or sell"},{"href":"/guidance/temporary-admission","text":"bringing in goods temporarily"},{"href":"/guidance/returning-goods-to-the-uk","text":"bringing goods back into the UK after they were rejected at another country’s border"},{"href":"/moving-to-uk","text":"moving to the UK with your belongings"}],"style":"choice","type":"list"}],"title":"Check if you need to follow this process"},{"contents":[{"text":"You need an Economic Operators Registration and Identification number (EORI number)  that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.","type":"paragraph"},{"text":"If you move goods to or from Northern Ireland, you may need one that starts with XI.","type":"paragraph"},{"contents":[{"href":"/eori","text":"Get an EORI number"}],"type":"list"},{"text":"If you store goods in the UK for sellers outside the UK, you may need to apply to the Fulfilment House Due Diligence Scheme.","type":"paragraph"},{"contents":[{"href":"/guidance/fulfilment-house-due-diligence-scheme","text":"Find out if you need to apply to the Fulfilment House Due Diligence Scheme"}],"type":"list"},{"text":"There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.","type":"paragraph"},{"contents":[{"href":"/guidance/using-simplified-declarations-for-imports","text":"Find out about using simplified declaration procedures"},{"href":"/guidance/authorised-economic-operator-certification","text":"Check if Authorised Economic Operator status is right for you"}],"type":"list"}],"title":"Get your business ready to import"},{"contents":[{"text":"The business sending you the goods may need:","type":"paragraph"},{"contents":[{"text":"to make an export declaration in their country"},{"text":"licences or certificates to send goods to the UK"}],"style":"choice","type":"list"},{"text":"Check whoever is sending the goods is able to export them from their country.","type":"paragraph"}],"logic":"and","title":"Check the business sending you the goods can export to the UK"},{"contents":[{"text":"You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. ","type":"paragraph"},{"text":"Most businesses that import goods use a transporter or customs agent.","type":"paragraph"},{"contents":[{"href":"/guidance/appoint-someone-to-deal-with-customs-on-your-behalf","text":"Find out how to hire someone to deal with customs for you"}],"type":"list"}],"title":"Decide who will make customs declarations and transport the goods"},{"contents":[{"text":"You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence. ","type":"paragraph"},{"text":"Your customs agent or transporter might be able to help you with this. ","type":"paragraph"},{"contents":[{"href":"/guidance/finding-commodity-codes-for-imports-or-exports","text":"Find the right commodity code for your goods"}],"type":"list"}],"title":"Find out the commodity code for your goods"},{"contents":[{"text":"When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.","type":"paragraph"},{"contents":[{"href":"/guidance/how-to-value-your-imports-for-customs-duty-and-trade-statistics","text":"Work out the value of your goods for customs"}],"type":"list"}],"logic":"and","title":"Work out the value of your goods"},{"contents":[{"text":"You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from. ","type":"paragraph"},{"contents":[{"href":"/guidance/import-and-export-goods-using-preference-agreements","text":"Find out if you can pay a lower rate of Customs Duty because of a trade agreement"}],"type":"list"},{"text":"You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.","type":"paragraph"},{"contents":[{"href":"/guidance/check-if-you-can-pay-a-reduced-rate-of-customs-duty","text":"Check other ways you can pay a lower rate of Customs Duty"}],"type":"list"}],"title":"Find out if you can reduce your Customs Duty"},{"contents":[{"text":"You may be able to delay sending information about goods or paying Customs Duty.","type":"paragraph"},{"contents":[{"href":"/guidance/check-if-you-can-delay-customs-duty-and-import-vat","text":"Check if you can delay your Customs Duty"}],"type":"list"}],"logic":"and","title":"Find out if you can delay your Customs Duty"},{"contents":[{"text":"There are special rules and you may need to get licences or certificates if you are importing any of the following:","type":"paragraph"},{"contents":[{"href":"/government/collections/guidance-on-importing-and-exporting-live-animals-or-animal-products","text":"animals and animal products"},{"href":"/government/collections/importing-and-exporting-plants-and-plant-products","text":"plants and plant products"},{"href":"https://www.food.gov.uk/business-guidance/importing-high-risk-foods","text":"high risk food"},{"href":"/guidance/apply-for-a-certificate-to-import-a-veterinary-medicine-into-the-uk","text":"veterinary medicines"},{"href":"/guidance/import-a-human-medicine","text":"human medicine"},{"href":"/guidance/controlled-drugs-import-and-export-licences","text":"controlled drugs"},{"href":"https://www.hta.gov.uk/hta-guidance-coding-and-import-tissues-and-cells-human-application","text":"tissues and cells for human application"},{"href":"/guidance/importing-and-exporting-waste","text":"waste shipments"},{"href":"/guidance/labelling-f-gas-equipment-you-produce-import-or-install","text":"products containing F gas"},{"href":"/guidance/precursor-chemical-licensing","text":"precursor chemicals"},{"href":"http://www.hse.gov.uk/pic/","text":"hazardous chemicals"},{"href":"https://www.onr.org.uk/our-work/what-we-regulate/civil-nuclear-security-and-safeguards/import-licensing/","text":"nuclear material (on the Office for Nuclear Regulation website)"},{"href":"/guidance/import-controls-on-offensive-weapons","text":"guns, knives, swords and other weapons"},{"href":"/guidance/import-controls","text":"weapons and goods that could be used for torture or capital punishment"}],"style":"choice","type":"list"}],"title":"Check if you need a licence or certificate for your goods"},{"contents":[{"contents":[{"href":"/guidance/labelling-and-marketing-standards-from-1-january-2021","text":"Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods"}],"type":"list"}],"title":"Check the labelling, marking and marketing rules"},{"contents":[{"text":"If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.","type":"paragraph"},{"contents":[{"href":"/import-customs-declaration","text":"Make an import declaration yourself and get your goods cleared by UK customs"}],"type":"list"}],"title":"Get your goods through customs"},{"contents":[{"text":"If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. 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