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Guide+to+Importing+and+Exporting%3A+Breaking+Down+the+Barriers (1)

Guide+to+Importing+and+Exporting%3A+Breaking+Down+the+Barriers (1)

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Published by Salman Javed

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Published by: Salman Javed on Aug 28, 2011
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08/28/2011

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Guide to Importing & Exporting
Breaking down the Barriers
Version 31 – July 2011
1
 
H M REVENUE & CUSTOMS WELCOME YOU TO THENEW IMPORTERS AND EXPORTERS STARTER PACK
Contents*denotes new or updated information in this version of the pack(i) Introduction
 Who is this publication aimed at? 6HM Revenue & Customs (HMRC) 6UK Border Agency (UKBA) 7Border Force (BF) Officers 7The National Clearance Hub (NCH) 7Regional Business Education and Support Teams (BESTs) 8Why would I come into contact with HM Revenue & Customs and the UK BorderAgency? 8Can I use an Agent to act on my behalf? 8What is an Import? 9What is an Export? 9Countries of the EU 9Why do I need to be aware of this? 9How to use this Pack? 10VAT, Excise and Customs Helpline 10Tariff Classification Service 10Notices 10Acknowledgements 10
(ii) A Guide To Import Procedures
 The Tariff 11UK Trade Tariff 12Why are HM Revenue & Customs and the UK Border Agency interested in mygoods? 12The Single Administrative Document (SAD) C88 12Import Declaration 12Can I use an Agent to make an import declaration on my behalf? 12What is Economic Operator Registration Identification (EORI)? 13Structure of the EORI number 13How to obtain an EORI number in the UK 13How quickly will I be notified of my EORI number? 14
*
Authorised Economic Operator (AEO) 14What is the Commodity Code? 14What is the Customs Procedure Code (CPC)? 15Payment of Import Duty and VAT 15What is the Import Value? 16How do I determine the customs value of my goods? 16Valuation Declarations 16Rates of Exchange 16What documentation will I have when I import? 16What is temporary storage? 17How does temporary storage work? 17What do I need to do to be authorised as a temporary storage operator? 18
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What is meant by “Customs Control”? 18What is a Deferment Account and how does it work? 18
Version 31 – July 2011
2
 
 
What are Preferential Rates of Duty? 19What are Customs Freight Simplified Procedures (CFSP)? 20What are Single Authorisation for Simplified Procedures (SASP)?
 
20Can I personally bring commercial goods, purchased outside the UK,back with me? 20Further Information 21Business Link Website 21An example of a completed C88 form 22Am I likely to need an import licence or permit? 24What are Common Agricultural Policy (CAP) Licences? 24How will I know if I need a CAP licence? 24What are Department for Business, Innovation and Skills (BIS) Licences? 24What are Department for the Environment, Food & Rural Affairs (DEFRA)Documents? 25When will I need a Department for Environment, Food & Rural Affairs (DEFRA)Document? 25Aflatoxins 26When will I need a Forestry Commission Inspection Document? 27When will I need a European Commission Licence? 27What are Health & Safety Executive (HSE) controls? 27When will I need an Office of Communications (Ofcom) Licence? 28When will I need a Health Certificate? 28What are Environment Agency controls? 28When will I need a Kimberley certificate? 29When will I need a Catch Document? 29When will I need an Office for Civil Nuclear Security (OCNS) Licence? 29When will I need a Department for Energy and Climate Change (DECC) importlicence? 29Offensive Weapons 30Firearms 31Realistic Imitation Firearms (RIFs) 31What are Tariff Quotas? 33Who imposes Tariff Quotas? 33Will I be involved in Tariff Quotas? 33How do I request a share of the Quota? 33What happens to my request? 34Where can I get further advice? 34What are Import Preferences? 35
*
What are the Import Preference Schemes? 35
*
What is meant by the “origin” of the product / goods? 36Roles and Responsibilities 36What if my goods are not transported directly to the UK? 36Can certificates be obtained retrospectively or replacements obtained? 36What happens if I cannot get a certificate in time? 37Can I claim a preference for every import? 37
*
What if the quota is used up? 37
(iii) A Guide To Export Procedures
 The Tariff 38UK Trade Tariff 39Why are HM Revenue & Customs and the UK Border Agency interested in mygoods? 39
*
Export Declaration 39What happens if I use an Agent to make an export declaration on my behalf? 39What is Economic Operator Registration Identification (EORI)? 40
Version 31 – July 2011
3

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