Category: Customs Procedures [UK]

The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020   Introduction This notice should be read in conjunction with: the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (“the Origin Regulations”) the Trade Preference Scheme (EU Exit) Regulations 2020 (“the TPS Regulations”)   The following text has […]

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 […]

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 […]

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 […]

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; […]

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 duty. Trading outside the EU Where the EU has a Free Trade Agreement in place with another country you […]

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 Revenue & Customs Contents Temporary storage for imported goods Application and authorisation process Temporary storage facilities Forms of handling allowed in temporary […]

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 — see all updates From: HM Revenue & Customs Contents How Outward Processing Relief (OPR) works Types of OPR authorisation Apply […]

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 & Customs Contents IP authorisation Conditions and requirements Equivalence How to move IP goods How to export and dispose of IP goods […]

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 Revenue & Customs Contents Eligible goods How to claim End-Use Relief on imports How to use […]

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 updated 14 March 2018 — see all updates From: Department for International Trade Contents Application criteria Apply for duty suspension and tariff quota When you can apply […]

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 2019 — see all updates From: HM Revenue & Customs Contents Goods you can […]

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 2299 Anti-Dumping Duty is an Import Duty charged in addition to normal Customs Duty and applies across the whole EU. It […]

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 other EU countries 5.Exports 6.Quality of service 7.Extracts from the law 8.Glossary of terms Your rights and obligations Foreword This notice cancels and replaces Notice 143 […]

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 and main conditions attached to various reliefs available from Customs Duty, Excise Duty and VAT. Entitlement to relief generally depends on certain conditions being […]

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 2018 — see all updates From: HM Revenue & Customs Contents Goods eligible for TA Authorisation for TA Select suitable authorisation […]

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