Tariff Quotas
Guidance UK Trade Tariff: tariff quotas and ceilings Published 1 January 2009 Contents 1.General information 2.Administration 3.Quota information in the UK Trade Tariff 4.The ceiling system 5.More information ...
Category Archives: Goods – Customs & Trade
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Customs - An Overview (33)
Customs Forms (15)
Customs Procedures (37)
Customs System (18)
Exports (2)
Imports (13)
Rules of Origin (12)
Transit (17)
UK Customs Code (Post Brexit) (57)
UK New Border Model (24)
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 ...
Valuation
Guidance How to value your imports for customs duty and trade statistics Requirements of the import valuation system and methods for determining the value of goods produced outside the EU, for customs and VAT ...
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 ...
Freight Forwarding
Guidance Freight forwarding: moving goods Freight forwarders oversee the worldwide movement of cargo, packing, documentation and customs clearance, on behalf of importers and exporters. Published 12 September 2012 ...
Freight Forwarder Issues
Guidance Freight forwarding: managing risk Understand how trading conditions and insurance can limit the financial risk for freight forwarders. Published 23 August 2012 Last updated 13 June 2013 — see all updates ...
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 ...
Customs Warehouse
Guidance How to set up a customs warehouse to store goods Find out how to set up and use a customs warehouse as a trader to store goods with duty or import VAT suspended. Published 6 August 2012 Last updated 4 June ...
CHIEF Customs System
Guidance Customs Handling of Import and Export Freight: the current system for processing trader declarations Use the CHIEF system to process declarations for goods entering and leaving the UK or EU through ports and ...
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 ...
Authorised Economic Operators
Guidance Authorised Economic Operator for imports and exports Find out about the benefits of Authorised Economic Operator (AEO) status, who can be an AEO and how to apply. Published 21 September 2012 Last updated 7 ...
Tariff Preferences
Guidance UK Trade Tariff: preferential trade arrangements for countries outside the EU Updated 19 September 2018 Contents 1.Background 2.Alphabetical list of countries eligible for preference 3.List of countries ...
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 ...
Supplementary Export Declarations
Guidance Supplementary Declarations for exports How to submit Supplementary Declarations electronically for goods exported outside the EU: the process for using the National Export System. Published 2 August 2012 ...
National Clearance Hub
Guidance National Clearance Hub for goods entering, leaving or transiting the European Union How to get your goods cleared by the National Clearance Hub when moving third country goods into, out of, or through the ...
Anti-Dumping Duties
Anti-Dumping Duty measures Find the most recently applied Anti-Dumping Duty measures. Published 4 June 2014 Last updated 1 August 2019 — see all updates From: HM Revenue & Customs Contents 2300 to 2349 2250 to ...
VAT Postal Procedure
Notice 143: a guide for international post users Updated 18 January 2018 Contents Foreword 1.Introduction 2.Postal packages imported (arriving) from countries outside the EU 3.Charges 4.Postal packages received from ...
Intrastat
Declare goods you’ve moved in or out of the UK using Intrastat Contents When you must register Make an Intrastat declaration When you must register You must register for Intrastat if, in the last calendar year, your ...
Tariff Decision Appeals
Guidance UK Trade Tariff: appeals Published 1 January 2009 Contents 1.Background 2.Requests for rulings to HMRC 3.Other measures 1. Background The staff of HM Revenue and Customs (HMRC) will help traders in every ...
Tariff Suspension and Reduction
Guidance Suspensions or reductions from Customs Duty for UK Trade Tariff Updated 31 July 2019 Contents 1.Background 2.General temporary suspensions 3.Goods imported for use in particular aircraft 4.Goods for certain ...
Tariff Reliefs
Guidance UK Trade Tariff: relief from customs and excise duties and VAT Updated 2 September 2016 Contents 1.Introduction 2.Arrangement of reliefs 3.Reliefs 1. Introduction This guidance sets out the scope, nature of ...
Declaration Reference
Guidance The importance of the Declaration Unique Consignment Reference The DUCR and the optional Part suffix is the main reference key to any Customs Handling of Import & Export Freight (CHIEF) declaration. ...
Temporary Admission
Guidance Temporary admission Find out how re-exporting goods imported from outside the EU may make them eligible for complete or partial relief on duty and import VAT. Published 6 August 2012 Last updated 18 April ...
New Customs and VAT Legislation UK Parliament
Important Notice- See the Disclaimer and our Term of Use above Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website Contact McMahon Legal
Importing into GB in 2021 Basic UK Guidance
Guidance Declaring goods brought into Great Britain from the EU from 1 January 2021 You can record goods in your own records and make a supplementary declaration up to 6 months later. You will not need to submit an ...