Who is this publication aimed at?
H M Revenue & Customs (HMRC)
Why do I need to be aware of all this?
How to use this Pack?
VAT, Excise and Customs Helpline
Tariff Classification Service
UK Trade Tariff
The Single Administrative Document (SAD) – C88
Can I use an Agent to make an import declaration on my behalf?
What is Economic Operator Registration Identification (EORI)?
Structure of the EORI Number
How to obtain an EORI number in the UK
How quickly will I be notified on my EORI number?
What is the Commodity Code?
What is the Customs Procedure Code (CPC)?
Payment of Import Duty and VAT
What is the Import Value?
How do I determine the customs value of my goods?
Rates of Exchange
What documentation will I have when I import?
What is temporary storage?
What do I need to do to be authorised as a temporary storage operator?
What is a Deferment Account and how does it work?
What are Preferential Rates of Duty?
What are Customs Freight Simplified Procedures (CFSP)?
What are Single Authorisation for Simplified Procedures (SASP)?
Authorised Economic Operator (AEO)
Business Link website
Am I likely to need an import licence or permit?
What are Common Agricultural Policy (CAP) Licences?
How will I know if I need a CAP licence?
What are Department for Business, Innovation and Skills (BIS) Licences?
When will I need a Forestry Commission Inspection Document?
When will I need a European Commission Licence?
What are Health & Safety Executive (HSE) controls?
When will I need an Office of Communications (Ofcom) Licence?
What are Environment Agency controls?
When will I need a Kimberley certificate?
When will I need a Catch Document?
When will I need an Office for Civil Nuclear Security (OCNS) Licence?
Realistic Imitation Firearms (RIFs)
What are Tariff Quotas?
Who imposes Tariff Quotas?
Will I be involved in Tariff Quotas?
How do I request a share of the Quota?
What happens to my request?
Where can I get further advice?
What are Import Preferences?
What are the Import Preference Schemes?
Roles and Responsibilities
What if my goods are not transported directly to the UK?
What happens if I cannot get a certificate in time?
Can I claim a preference for every import?
What if the quota is used up?
What happens if I use an Agent to make an export declaration on my behalf?
How do I make an export declaration?
National Export System (NES) Export Declarations
When are the declarations made?
How is an export declaration made?
What details need to be declared?
Declaration Unique Consignment Reference (DUCR)
WCO Recommendation for DUCR
What is a Commodity Code?
What is a Customs Procedure Code (CPC)?
Are there any export taxes?
What if my goods don't go directly from the UK to outside the EU?
Can I personally take goods directly to the customer?
Do I have to keep any documents?
Am I likely to need an export licence?
How do I know if I need a licence?
What types of licences are there?
What are Export Preferences?
What evidence is required?
What happens to my EUR1 once it has been completed?
What if an error is made?
What happens if documents are lost?
What if a preference document is not issued at the time of export?
What is Community Transit (CT)?
Status of the goods
What is the New Computerised Transit System (NCTS)?
Combined Community Transit / Safety and Security (S&S) Declarations
How can I submit NCTS declarations?
E-mail via EDCS
HM Revenue and Customs NCTS web channel
NCTS XML (Extensible Mark-Up Language) declaration channel
Location of the goods
What are the control procedures?
What is simplified transit?
Community status documents
Transports Internationaux Routiers (TIR)
Procedure at the Office of Entry into the Community
Procedure at the Office of Destination
What are Duty Relief procedures?
When might they be of use?
What are the schemes?
What is Inward Processing Relief (IP)?
How does IP work?