Check duties and customs procedures for exporting goods

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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 for International Trade.

Start now

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
Follow these steps if you're moving goods permanently from:
- England, Wales or Scotland (Great Britain) to a country outside the UK
- Northern Ireland to a country outside the UK and 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
1. You are currently viewing: Check duties, rules and restrictions for your goods in the destination country
and Apply for any licences you need to export your goods
There are special rules and you may need to get licences or certificates if you are exporting any of the following:
Step 3 Get your business ready to export
You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

If you move goods to or from Northern Ireland you may need one that starts with XI.
1. Get an EORI number
1. Check if you need to register for VAT
There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.
and Check whoever's receiving the goods can import them
The business or person receiving the goods to may need:
- to make an import declaration in their country
- licences or certificates to receive goods from the UK
Check whoever you are sending the goods to is able to import them into their country.
Step 4 Decide who will make export 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.
Step 5 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 6 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. 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.

You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.
1. Get proof of origin for your 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 7 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 8 Keep invoices and records
You must keep commercial invoices and any customs paperwork.

If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.
1. Find out how to record the goods in your VAT accounts
If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

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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

and Apply for any licences you need to export your goods

Step 3 Get your business ready to export

and Check whoever's receiving the goods can import them

Step 4 Decide who will make export declarations and transport the goods

Step 5 Classify your goods

Step 6 Prepare the invoice and other documentation for your goods

Step 7 Get your goods through customs

Step 8 Keep invoices and records

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Part of Export goods from the UK: step by step

Before you start

Part of Export goods from the UK: step by step

Step 1: Check if you need to follow this process

Step 2: Check the rules for exporting your goods

and Apply for any licences you need to export your goods

Step 3: Get your business ready to export

and Check whoever's receiving the goods can import them

Step 4: Decide who will make export declarations and transport the goods

Step 5: Classify your goods

Step 6: Prepare the invoice and other documentation for your goods

Step 7: Get your goods through customs

Step 8: 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 Get your business ready to export

Step 4 Decide who will make export declarations and transport the goods

Step 5 Classify your goods

Step 6 Prepare the invoice and other documentation for your goods

Step 7 Get your goods through customs

Step 8 Keep invoices and records