Business tax

Import, export and customs for businesses: detailed information

• From: HM Revenue & Customs, Department for International Trade, Department for Environment, Food & Rural Affairs, Department for Business and Trade, HM Treasury
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  Foreign, Commonwealth & Development Office, Driver and Vehicle Licensing Agency, Border Force, Cabinet Office, Department for Business, Energy & Industrial Strategy, Department for Transport, Trade Remedies Authority, Animal and Plant Health Agency, Closed organisation: Foreign & Commonwealth Office, Government Chemist, Home Office, Closed organisation: Public Health England, and Rural Payments Agency

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Quick links

• Check how to import or export goods
• Import goods into the UK: step by step
• Export goods from the UK: step by step
• Trading and moving goods in and out of Northern Ireland
• Taking humanitarian aid out of Great Britain to support Ukraine
• Customs Declaration Service

Get started

• Get an EORI number
• Get someone to deal with customs for you
• Due diligence when making customs declarations
• Software developers providing customs declaration software

Reduce and delay duty

• Check if you can pay a reduced amount of Customs Duty
• Check if you can delay customs payments and declarations
• Check if you can use transit to move goods to the EU and Common Transit Convention countries

Declare your goods

• Check if you need to declare goods you bring into or take out of the UK
• Finding commodity codes for imports into or exports out of the UK
• Guidance for preferential rates of duty and rules of origin
• Exchange rates from HMRC in CSV and XML format
• UK Trade Tariff: volume 3 for CDS
• UK Trade Tariff: volume 3 for CHIEF

Carriers and freight forwarders

• Check if you need to make an entry summary declaration
• Making an entry summary declaration
• Find out when to make an exit summary declaration

Pay import duty and VAT

• How to pay duties and VAT on imports from outside of the UK
• Get copies of your duty deferment statements
• Get your postponed import VAT statement
• Use a cash account for Customs Declaration Service declarations
• Pay for imports declared using the Customs Declaration Service
• Check how to get your import VAT certificate (C79)

After you've declared

• Amend or cancel a Customs Declaration Service import declaration
• Refunds and waivers on customs debt by HMRC
• When we select your goods for inland pre-clearance checks
• Archiving your trade documents
• Trading goods with the EU: when to declare using Intrastat

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
• Port health authorities: monitoring of food imports
• Importing plants and fresh produce using the PEACH system

Storing goods

• How to use a customs warehouse
• Apply to operate a customs warehouse
• Managing your customs warehouse
• Apply for the Fulfilment House Due Diligence Scheme
• Excise notices: storing and moving goods

Freeports

• Apply to be a UK Freeport customs site operator
• Operating a UK Freeport customs site
• Get your business ready to use a UK Freeport customs site
• Declaring goods and paying tax when using a UK Freeport customs site

Notices, forms and manuals

• Forms for import and export
• Tariff notices
• Tariff quota notices
• Tariff stop press notices

Help and support

• HMRC email alerts, videos and webinars about importing and exporting