Business tax

Import, export and customs for businesses: detailed information

• From: HM Revenue & Customs, Department for International Trade, Department for Environment, Food & Rural Affairs, HM Treasury, Trade Remedies Investigations Directorate
  + 9 more
  Driver and Vehicle Licensing Agency, Border Force, Export Control Joint Unit, Cabinet Office, Food Standards Agency, Closed organisation: Foreign & Commonwealth Office, Government Chemist, Public Health England, and Rural Payments Agency

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Quick links

• Import goods from outside the EU: step by step
• Export goods to countries outside the EU: step by step
• Prepare to import goods from the EU to Great Britain from 1 January 2021
• Prepare to export goods from Great Britain to the EU from 1 January 2021

Get started

• Starting to import
• Exporting and doing business abroad
• Get an EORI number
• Get someone to deal with customs for you
• Due diligence when making customs declarations

Procedures and reliefs

• Check if you can delay Customs Duty and import VAT
• Check if you can pay a reduced amount of Customs Duty
• Import and export procedures
• Contact lists of providers who support Customs Freight Simplified Procedures

Specific goods and services

• Importing vehicles into the UK
• Log in to use the Notification of Vehicle Arrivals (NOVA) service
• Taking a vehicle out of the UK
• Import and export controls
• Import and export of manufactured goods
• Importing food
• Port health authorities: monitoring of food imports
• Importing plants and fresh produce using the PEACH system
• Rules of origin for imported and exported goods

Prepare information for your declaration

• Finding commodity codes for imports into or exports out of the UK or EU
• Customs Freight Simplified Procedures: excluded procedure codes
• Working out the value of your imports
• Exchange rates from HMRC in CSV and XML format

Declare your goods

• Customs declarations for goods you bring or receive into the UK or EU
• Customs declarations for goods you send out of the UK or EU
• When we select your goods for inland pre-clearance checks

Carriers and freight forwarders

• Transporting goods
• Register to make an entry summary declaration
• Making an entry summary declaration

Pay import duty and VAT

• Check how to pay duties and VAT on imports
• Refunds and waivers on customs debt by HMRC
• Get copies of your duty deferment statements
• Anti-dumping duty measures

Storing goods

• Apply for the Fulfilment House Due Diligence Scheme

Moving goods in the EU

• Union Transit: moving goods between 2 EU territories
• Get your business ready to move goods to the EU or Common Transit countries
• Moving your goods to the EU or Common Transit countries
• Use the New Computerised Transit System
• Submit union transit declarations through NCTS
• Declare goods you’ve moved in or out of the UK using Intrastat

Notices, forms and manuals

• Import and export forms
• Import and export notices: numerical order
• Excise notices: storing and moving goods
• Tariff notices
• Tariff quota notices
• Tariff stop press notices
• Customs information papers
• Import and export: HMRC manuals

Help and support

• Customs Declaration Service
• Help and support for international trade