Category Archives: Customs Procedures
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 ...
Customs Freight Simplified Procedure UK
Overview Customs Freight Simplified Procedure (CFSP) is an electronic customs declaration for speeding up the importation of goods. When CFSP goods arrive at a frontier from outside the EU, an initial declaration ...
UK Customs Administration
Administration HMRC (Her Majesty’s Revenue and Customs) undertake the function of customs duty collection and administration in the UK on behalf of the EU. HMRC also control prohibited and restricted goods, ...
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 ...
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 ...
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 ...
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 ...
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 ...
Some Customs Control Issues
Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to ...
Duty Relief
Duty relief for imports and exports Duty relief schemes allow you to pay less or no duty on imports and exports from and to non-EU countries. If you are importing or exporting in the EU, you won’t have to pay any ...
Single Administrative Documents
Guidance The Single Administrative Document for import and export The Single Administrative Document (form C88) details your goods and their movement around the world. Published 2 August 2012 Last updated 6 April ...
National Export System
Guidance Use the National Export System to make an export declaration If you’re an exporter you must use the National Export System (NES) to declare your exports to countries outside the EU. Published 2 August ...
Temporary Storage
Guidance Temporary storage for imports Use temporary storage to defer duty payments when you’re importing from outside the EU. Published 3 August 2012 Last updated 25 September 2018 — see all updates From: HM ...
Outward Processing Relief
Guidance Outward Processing Relief Find out how EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country. Published 6 August 2012 Last updated 2 October 2017 ...
Loading For Export
Guidance Loading goods for export from the UK How to submit arrival and departure messages at UK ports and airports. Published 1 August 2012 Last updated 5 April 2016 — see all updates From: HM Revenue & Customs ...
Inward Processing
Guidance Inward Processing Find out how to get duty relief when importing goods for processing and subsequent re-export. Published 6 August 2012 Last updated 18 April 2018 — see all updates From: HM Revenue & ...
Import Control System
Guidance Import Control System The Import Control System (ICS) automates import procedures so traders have to submit information about goods only once. Published 10 August 2012 Last updated 24 August 2015 — see all ...
Fulfilment Houses
Guidance Apply for the Fulfilment House Due Diligence Scheme Find out if you need to register to store goods in the UK for sellers established outside the EU. Published 6 November 2017 Last updated 28 February 2019 ...
EU End Use Relief
Guidance End-Use Relief Find out how to claim relief on duty for certain goods imported into the EU that are put to a specific use. Published 6 August 2012 Last updated 12 February 2019 — see all updates From: HM ...
EU Duty Suspension and Tariff Quotas
Guidance Duty suspensions and tariff quotas Temporary duty suspensions and tariff quotas for importing raw materials, components and semi-finished products into the European Community. Published 6 August 2012 Last ...
EU Union Transit
Guidance Union Transit: moving goods between 2 EU territories How to use Union Transit to move non-EU goods within the EU and to move goods to or from the special territories. Published 10 August 2012 Last updated 21 ...
NCT Transit System
Guidance How to use the online NCTS Updated 1 March 2018 Contents 1.Completing New Computer Transit System (NCTS) electronic declarations and messages 2.Offices or premises 1. Completing New Computer Transit System ...