Topic

International Trade

Exporting, importing, customs, and global market access

Customs & Border

Import licences for controlled goods

Some goods, including endangered species, controlled drugs, firearms, nuclear materials and sanctioned goods, need an import licence from the right authority before they are shipped to the UK. Border Force cannot issue one at the border, and goods arriving without a licence will be seized.

Aviation cargo security compliance

If you ship or handle air cargo, the Civil Aviation Authority can certify you as a Known Consignor, for businesses sending their own goods, or a Regulated Agent, for forwarders and handlers. Secure cargo then travels without extra screening, provided you keep up security training, procedures and records.

Register for and pay the UK carbon border adjustment mechanism (CBAM)

From 1 January 2027, if your business imports aluminium, cement, fertiliser, hydrogen, iron or steel goods, you must keep a record of each one and register with HMRC once their customs value passes the threshold. You then file returns and pay a charge based on the emissions embodied in the goods.

Import duties, VAT and payment options

When you import goods into Great Britain you may pay customs duty, import VAT and sometimes excise or anti-dumping duty. If you are VAT-registered, Postponed VAT Accounting lets you declare and recover import VAT on the same return, and a duty deferment account lets you pay duty monthly.

Correct a customs declaration error or make a voluntary disclosure

If you find a mistake on a customs declaration after your goods are released, tell HMRC and pay any underpaid duty and import VAT. Use form C2001 for a single declaration; telling HMRC before it asks usually reduces the penalty, often to nil.

Make a customs declaration on CDS for an import into Great Britain

You must make a customs declaration to HMRC through the Customs Declaration Service for almost every commercial import into Great Britain. Before the goods arrive, get a GB EORI number, appoint a customs intermediary or connect your own software, and arrange how you will pay duty and import VAT.

Choose and work with a customs agent

Most businesses use a customs agent or freight forwarder to make customs declarations, but you stay liable for what is declared. Choose an agent that suits your goods and trade, agree direct or indirect representation in writing, and authorise them in the Customs Declaration Service before they use your accounts.

Make an export customs declaration

Goods leaving Great Britain need an export declaration, made by you or by an agent you instruct in writing. You need a GB EORI number, a Customs Declaration Service subscription and the right commodity code, and you must declare before the goods leave, by a deadline set by the transport mode.

Apply for customs warehousing authorisation

Customs warehousing lets you store non-UK goods without paying import duty or import VAT until they are released or re-exported. Apply to HMRC on form SP1 with a Customs Comprehensive Guarantee in place; HMRC aims to decide within 120 days.

The six customs valuation methods

The customs value of imported goods determines how much import duty you pay. Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018 sets out six valuation methods that must be applied in strict order. This reference covers each method, the evidence you need, and the most common pitfalls.

What the Windsor Framework means for businesses

Since October 2023, the Windsor Framework has governed how goods move from Great Britain to Northern Ireland. Goods staying in the UK can use the green lane with minimal paperwork, while goods at risk of entering the EU go through the red lane with full customs checks.

Get an EORI number for importing or exporting

You need an EORI number to move goods between Great Britain and any country outside the UK, or between Great Britain and Northern Ireland. A GB EORI is free and usually issued online within minutes; trade involving Northern Ireland may also need an XI EORI.

Apply for simplified customs declarations for imports

If you import regularly, HMRC can authorise you to clear goods at the border with less information and send the full declaration later. You can use the simplified declaration procedure, entry in your own records, or both, but you need a good compliance record, suitable software and a duty deferment account.

Rules of origin for preferential trade

To get reduced or zero tariffs under a UK trade agreement, your goods must originate in the UK under that agreement's rules: wholly obtained here, or processed enough to meet the product-specific rule. You prove origin with a statement on origin or certificate, and keep supporting records for 4 years.

Register for the UK Internal Market Scheme

If you regularly move goods from Great Britain to Northern Ireland for sale or use there, apply for the UK Internal Market Scheme. It lets you declare goods 'not at risk' of entering the EU and use the green lane, avoiding full customs declarations and EU tariffs.

Take samples and equipment abroad temporarily

When you take samples, demonstration kit or exhibition goods out of Great Britain and bring them back, you can avoid paying import duty on them again. Decide how to declare the goods before you travel, use an ATA Carnet where the destination accepts one, and claim Returned Goods Relief when you return.

Get Authorised Economic Operator status

Authorised Economic Operator status shows HMRC and partner customs authorities that your part of the supply chain is secure and well controlled. Any business established in the UK and active in international trade can apply online, and HMRC audits you before deciding within 120 days.

Get a customs comprehensive guarantee

A customs comprehensive guarantee covers the duty and import VAT you owe, or could owe, across your customs activity under one authorisation. You need one for regular transit movements and, when HMRC asks, for special procedures or storage. HMRC can reduce or waive the amount your guarantor must cover.

Trade Documentation

UK Space Industry Licensing

Obtain licences for satellite operations, launches, and space activities.

Defence Security Clearances

Understand SC and DV security clearance requirements for defence contractors.

Become a MOD supplier

The Ministry of Defence keeps no preferred supplier list, so any business can bid. Register free on the Defence Sourcing Portal, Contracts Finder and Find a Tender, meet the cyber and security requirements each tender sets, then bid under the Procurement Act 2023.

UK Export Controls for Defence Products

Navigate UK Strategic Export Control requirements for military and dual-use goods.

Understanding UK export licensing and controls

When you need an export licence, how to apply, and the serious penalties for exporting controlled goods without authorisation.

ITAR Compliance for UK Companies

Comply with US ITAR regulations when handling US defence articles.

Export Markets

Choosing the right export route to market

Agents, distributors, direct sales, e-commerce, licensing, or joint ventures - how to select the best market entry model.

Trade Finance

Choose UK Export Finance support for your exports

Match your need to a UK Export Finance product: insurance if a buyer might not pay, the Export Working Capital Scheme to fund a contract, the Bond Support Scheme to release cash tied up in bonds, or a Buyer Credit Facility to finance your overseas buyer. Most guarantees go through your bank.

Logistics & Shipping

Find your product safety duties in the supply chain

Under the General Product Safety Regulations 2005 your duties depend on whether you are a producer or a distributor, decided by what you actually do rather than what you call yourself. Putting your own name on a product makes you its producer, and importers fall into the producer role.

Arrange export shipping and documents

Choose how the goods travel, agree an Incoterm with your buyer, decide whether a freight forwarder or parcel courier will handle the move, and prepare the documents that travel with each shipment: a commercial invoice, a packing list, a transport document and any licence or certificate.

Publish a modern slavery statement

If your organisation carries on business in the UK, supplies goods or services and has a turnover of £36 million or more, including its subsidiaries, you must publish a modern slavery statement for each financial year, approved by its board or equivalent and linked prominently from your homepage.

Guides

How UK customs works after EU exit

Commercial goods entering Great Britain can owe customs duty, import VAT and excise duty at once, under three separate regimes. VAT-registered businesses can account for import VAT on their VAT return, and Northern Ireland follows a separate regime under the Windsor Framework.

Apply UKCA marking to your products

UKCA marking shows a product you make meets the Great Britain rules. Assess it against the product regulation, complete any third-party assessment, draw up a Declaration of Conformity and technical file, then affix the mark. For 21 product regulations, CE marking is an alternative with no end date.

Claim preferential origin under a UK trade agreement

If you import goods into Great Britain from a country with a UK free trade agreement, you may pay a reduced or zero rate of duty. You must show the goods meet that agreement's rules of origin, hold valid proof of origin and keep the evidence for at least four years.

Apply for inward processing authorisation

Inward processing lets you import goods to repair, alter or manufacture without paying import duty or import VAT, as long as you re-export them or pay duty on release. You need HMRC authorisation and a guarantee, and a bill of discharge within 30 days of each throughput period ending.

When customs debt arises and what HMRC can do

Customs debt can arise long after goods clear the border: breaching a customs warehousing or inward processing condition creates a debt at the duty rate on the date of the breach. Each contravention can also bring a civil penalty of £1,000 or £2,500.

Employ staff who cross the border between Northern Ireland and Ireland

British and Irish citizens can live and work on either side of the Northern Ireland border without immigration permission, but as an employer in Northern Ireland you still check their right to work. Work out which country's employment law, tax and National Insurance apply before someone starts, especially if they work on both sides.