Mutual Recognition (EU/EEA)

Mutual Recognition Regulation across the EEA If you are exporting ‘non-harmonised goods’ such as pet animals, foodstuffs, furniture, fireworks, tobacco, vehicles or precious metals, you need the technical ...

C INCOTERMS

Cost and Freight Cost Insurance Freight Under Cost and Freight (CFR) and Cost Insurance Freight (CIF), the seller is responsible for arranging and paying for the main carriage. The risk of damage and loss rests with ...

Services, Companies & Firms

Effect of Brexit In the absence of no Brexit or a very limited Brexit, it  appears that the general EU right to provide services based on the establishment in one state in other states and to establish branches and ...

Ireland and Services Issues

Regulation of Services The regulation of services usually involves the authorisation, licensing and qualifications of the service provider. This may involve the authorisation or licensing of a company or firm, an ...

Using Fast Parcel Operator

Using a fast parcel operator to import and export How to use a fast parcel operator and the rules they must follow when making customs declarations. Published 1 August 2012 Last updated 23 July 2019 — see all updates ...

Imports Overview UK

Basic import requirements The basic obligations are to identify the commodity code pay VAT complete VAT return register with CHIEF clear goods imported using CHIEF pay import duty where applicable check if licenses ...

Import Customs Procedures UK

Import Obligations All goods entering the EU (customs territory)  must be presented to customs or placed under a customs procedure by a trusted trader. There must be a declaration and return to the customs authority. ...

Export Customs Procedures UK

Overview Goods exported out of the European Union must be entered under an export procedure and declared to customs.  The document used to do this is the Single Administrative Document.  It is a multi-functioning ...

Import Procedure (EU/UK) I

Transit to EU (or UK post Brexit) Before commencement,  the exporter must issue an export declaration to it customs office responsible for the company in its country. After receiving approval from its customs ...

Import Procedure (EU/UK) II

Declaration to Customs Treatment After the presentation of goods, the importer making the declaration must within a reasonable time declare which of the authorised Customs approved treatment it wishes to assign the ...

Import Procedure (EU/UK) III

Customs Examination Customs authorities are obliged to conduct a customs examination when it is clearly called for. The person declaring the goods is responsible for transporting and producing the documents to ...

Export Procedure (EU/UK)

General Requirements Goods leaving the European Union must do so in accordance with the export procedure laid down in customs law. Export formalities apply including the common commercial policy measures and in some ...

Tariff Issues

The EU Common Customs Tariff The European Unions Common Customs Tariff sets out the rules and the rates of duty applicable to imports into the European Union.  The EU Common Customs tariff is a three volume guide ...

VAT on EU Trade Overview

Imports into EU State from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in the UK correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and ...

EU VAT on Non-EU Trade Overview

Export outside the EU The following deals with the purchase and sale of goods and the provision of services to and from outside EU member states.  The rules are different for supplies within the EU.  The EU has a ...

Import Control & Security System EU

Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...

Import Customs Procedures EU

Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...

VAT on Goods EU / Non EU Issues

VAT on the Sale of Goods VAT applies to the “supply of for monies or other value” of goods or services by taxable persons within the State.  Taxable persons are persons who are or should be registered for VAT.  VAT ...

Transit Procedures

Internal Transit From the European Union perspective, the transport of goods across the United Kingdom “land bridge” will be undertaken pursuant to the internal transit procedure after Brexit. In contrast to ...

Brexit and Customs Issues

Brexit Risk In the absence of a Withdrawal Agreement, there is a risk that the UK may cease to be a member of the European Union on 29 March 2019 without a transition period. This is a so-called hard Brexit. The ...

Customs Warehousing

Types of Warehouse Customs warehousing is a procedure by which non-EU goods may be stored in EU territory without being subject to import duties.  Duty becomes payable when the goods are released into free ...

Importing / Exporting after Brexit

Brexit Customs Risk After Brexit, the European Union customs laws will no longer apply to the United Kingdom. If there is a transitional period, they will continue to apply until the end of the transitional period. ...

Various Relieving Procedures

Outward Processing I Outward processing is a customs procedure which allows goods to be exported out of the EU for processing and then re-imported, with relief granted from import duties on the EU content of the ...

The Customs Tariff

The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching ...
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