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, Foreign, Commonwealth & Development Office
  + 12 more
  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

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

Get started

• Get an EORI number
• Get someone to deal with customs for you
• Archiving your trade documents
• Due diligence when making customs declarations

Reduce and delay duty

• Check if you can pay a reduced amount of Customs Duty
• Check if you can delay customs payments and declarations

Prepare information for your declaration

• Finding commodity codes for imports into or exports out of the UK
• Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
• Pay less Customs Duty on goods from a country with a UK trade agreement
• Sending goods to an overseas customer using rules of origin
• Exchange rates from HMRC in CSV and XML format

Declare your goods

• Check if you need to declare goods you bring into or take out of the UK
• Software developers providing customs declaration software
• Excluded procedure codes when using simplified declarations for import in Customs Handling of Import and Export Freight (CHIEF)
• When we select your goods for inland pre-clearance checks
• Trading goods with the EU: when to declare using Intrastat

Pay import duty and VAT

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

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

Freeports

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

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

Moving goods through common transit countries

• Using common or union transit to move goods into, through and out of the UK
• Check if you can use transit to move goods to the EU and common transit countries
• Moving your goods to common or EU transit countries
• Submit union transit declarations through NCTS

Notices, forms and manuals

• Forms for import and export
• Excise notices: storing and moving goods
• Tariff notices
• Tariff quota notices
• Tariff stop press notices

Help and support

• Help and support for international trade