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 required and obtain the requisite licence Importers are usually able to reclaim import VAT. HMRC may allow approved importers to have to […]

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Import Customs Procedures EU (UK)

Import Obligations All goods entering the EU (customs territory)  must be declared to customs and placed under a customs procedure. There must be a declaration and return to the customs authority.  The declaration must be made for all goods at the first point of arrival in the EU. It is usually made before the importation. […]

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Export Customs Procedures EU (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 form which also functions as the export declaration.  It may also serve as the transit declaration and import declaration. The Single […]

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Favourable Customs Procedures

Duty Suspense and Relief There is a range of facilities provided by customs to enable duties and taxes on goods to be relieved or suspended for certain periods.  This would apply, for example, to goods being imported or exported for repair.  It also applies to goods being stored for a certain period of time until […]

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Trade within the EU

Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States.  Custom duties arise when goods are imported into the European Union or when they are released into free circulation from a customs control process. In […]

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Importing in the EU

Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied to imports into each country. On joining the European Economic Community in 1973, Ireland and the UK […]

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Duty Suspensions and Reliefs

Overview There are a number of customs procedures to delay and suspend payment of duty which may be beneficial to traders.   Generally, goods are not released into free circulation by customs until import duty and VAT has been paid.   If goods are imported regularly, it is possible to open up an account with HMRC to […]

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Transit Procedures

Overview Custom transit procedures facilitate movement of both EU and non-EU goods between EU and EFTA States by removing border formalities and the requirement to pay tax at every frontier.  There are two similar procedures. The Community Transit System applies to goods not in free circulation transiting other member states or travelling between member states […]

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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, collect statistical information and play a significant part in the application of the Common Agricultural Policy. Customs controls generally take place at a port […]

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Customs Simplified Procedures (EU/(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 known as a Simplified Frontier Declaration is submitted by the trader to allow the release of the goods.  Subsequently, details of the consignment […]

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Authorised Economic Operators

Authorised Economic Operators The (EU) Community Customs Code provides for Authorised Economic Operators.  They are traders who are deemed low risk and compliant with customs obligations. As AEOs they may qualify for and may enjoy certain relaxations from standard customs controls. Persons may be approved as AEOs at all levels in the international supply chain.  […]

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Anti-Dumping measures

Definitions An EU Regulations sets out the procedure for the imposition of anti-dumping measures in the European Union. Material injury: substantial injury to EU industry, e.g. loss of market share, reduced price levels and/or reduced profitability, caused by the dumped imports. Like product: a product which is identical or closely resembles the product under consideration. Dumping margin: the […]

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Anti-Subsidy Measures

A Regulation sets out the European Union (EU) rules on the protection against subsidised imports from non-EU countries and the conditions for the application of countervailing measures. A subsidy is a financial contribution, such as a grant or loan, usually paid by the government of a non-EU country, which confers benefit to a business or industry […]

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EU Surveillance

Overview EU Regulations sets out common rules for the application of safeguard measures to imports from certain non-EU countries that may cause serious injury or the threat of serious injury to EU producers, and for the surveillance of those imports. The rules for products from five countries differ from the EU’s general common rules for […]

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EU Safeguarding Measures

Common Rules for Imports The general principle products should be freely imported without being subject to any quantitative restrictions (e.g. quotas), unless there are safeguard measures in place. For the purpose of transparency, in 2015 the EU common rules for imports provice common rules for the import of products into the EU from other countries; […]

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EU Withdrawal Note Customs & Indirect Tax

NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF CUSTOMS AND INDIRECT TAXATION The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on European Union. This means that, unless a ratified withdrawal agreement1 […]

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UK HMRC Customs Import Procedures

UK Trade Tariff: imports and community transport inwards Updated 4 May 2018 Contents 1. Rules 2. Standard import procedures (including customs warehouse removals – general requirements) 3. Import Control System (ICS) 4. Other import procedures 5. Imports to certain regimes 6. Special requirements for certain goods 7. Documents to accompany declarations 8. Check List 9. […]

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UK HMRC Customs Export Notes

Notice 275: Customs export procedures Updated 18 April 2018 Contents Foreword 1. Introduction 2. The NES 3. Legal roles and responsibilities 4. Export processes 5. Simplified Procedures 6. Indirect Export processes 7. Exports carried under a STC 8. Evidence to satisfy the VAT zero-rating rules through NES 9. What are prohibited and restricted goods? 10. […]

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