Check duties and customs procedures for exporting goods

The UK has left the EU Find out what this means for you

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

rules and restrictions
tax and duty rates
what exporting documents you need

You need to be in the UK to use this service. If you’re a UK company overseas, contact the Department of International Trade.

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Before you start

You’ll need to know what your product is made of to get the correct information about how to export it.

Example If you’re exporting chocolate, you’ll need to know if it contains added cereal, fruit or nuts.

Step 1 Check if you need to follow this process
You need to follow this process if you're moving goods to a country outside the EU.

What you need to do is different if you are:
1. Get exporting advice on great.gov.uk
Step 2 Check the rules for exporting your goods
Check if you need a licence or certificate to export your goods from the UK. You also need to check if there are any restrictions or special rules in the country you want to export to.
1. Check if you need a UK licence or certificate to export your goods
2. You are currently viewing: Check the duties, rules and restrictions for your goods in the destination country
The rules for trading with some countries outside the EU might change from 1 January 2021.
1. Check if the UK has negotiated a trade agreement with the country you will be exporting to
Step 3 Register your business for exporting
1. Get an EORI number
2. Check if you should register for VAT
You can apply for simplified declaration procedures and for Authorised Economic Operator status. These are most suitable for businesses that export goods regularly.
1. Find out about using simplified declaration procedures
2. Check if Authorised Economic Operator status is right for you
Step 4 Apply for a licence or certificate if you need one
How soon you need to start the application process and what you need to do depends on the type of goods you’re exporting.
1. Apply for a licence or certificate if you need one
Step 5 Decide who will make customs declarations and transport the goods
You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. Most businesses that export goods use a transporter or customs agent.
Step 6 Classify your goods
You must find the right commodity code to classify the goods you're exporting.

Your customs agent or transporter might be able to help you with this.
1. Find the right commodity code for your goods
Step 7 Prepare the invoice and other documentation for your goods
The completed invoice and any licences or certificates must travel with the goods.

When filling in the value of your goods on the invoice, use the price you’re selling them for. List separately any freight or export insurance you included in the price. For free samples, use the market value of the goods.

You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.
1. Check if you can zero rate the goods for VAT
Step 8 Get your goods through customs
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.
1. Make an export declaration and get your goods cleared by UK customs
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.
Step 9 Keep invoices and records
You must keep records of commercial invoices and any customs paperwork.

If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

If you're VAT registered, record the goods in your VAT accounts and report them on your VAT Return. You'll need to do this even if you zero rated them.
1. Find out how to record the goods in your VAT accounts
2. Fill in your VAT Return

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Check duties and customs procedures for exporting goods

Before you start

Step 1 Check if you need to follow this process

Step 2 Check the rules for exporting your goods

Step 3 Register your business for exporting

Step 4 Apply for a licence or certificate if you need one

Step 5 Decide who will make customs declarations and transport the goods

Step 6 Classify your goods

Step 7 Prepare the invoice and other documentation for your goods

Step 8 Get your goods through customs

Step 9 Keep invoices and records

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Help us improve GOV.UK

Help us improve GOV.UK

Before you start

Part of Export goods to countries outside the EU: step by step

Step 1: Check if you need to follow this process

Step 2: Check the rules for exporting your goods

Step 3: Register your business for exporting

Step 4: Apply for a licence or certificate if you need one

Step 5: Decide who will make customs declarations and transport the goods

Step 6: Classify your goods

Step 7: Prepare the invoice and other documentation for your goods

Step 8: Get your goods through customs

Step 9: Keep invoices and records

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Step 1 Check if you need to follow this process

Step 2 Check the rules for exporting your goods

Step 3 Register your business for exporting

Step 4 Apply for a licence or certificate if you need one

Step 5 Decide who will make customs declarations and transport the goods

Step 6 Classify your goods

Step 7 Prepare the invoice and other documentation for your goods

Step 8 Get your goods through customs

Step 9 Keep invoices and records