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Business tax

Import, export and customs for businesses: detailed information

From:
HM Revenue & Customs, Department for International Trade, Department for Environment, Food & Rural Affairs, Foreign, Commonwealth & Development Office, HM Treasury
+ 13 more
Driver and Vehicle Licensing Agency, Border Force, Cabinet Office, Export Control Joint Unit, Animal and Plant Health Agency, Department for Business, Energy & Industrial Strategy, Department for Transport, Driver and Vehicle Standards Agency, 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 into the UK: step by step
  • Export goods from the UK: step by step
  • Trading and moving goods in and out of Northern Ireland

Get started

  • Get an EORI number
  • Get someone to deal with customs for you
  • International trade paperwork
  • 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
  • Working out the value of your imports
  • Check if you can claim a preferential rate of duty
  • 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
  • When we select your goods for inland pre-clearance checks
  • Declare goods you’ve moved in or out of the UK 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
  • Importing food
  • Port health authorities: monitoring of food imports
  • Importing plants and fresh produce using the PEACH system

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

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

Moving goods through common transit countries

  • Check if you can use transit to move goods to the EU and common transit countries
  • Get your business ready to move goods to the common or EU countries
  • Moving your goods to common or EU transit countries
  • Submit union transit declarations through NCTS

Notices, forms and manuals

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

Help and support

  • Help and support for international trade

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