Topic
Exporting, importing, customs, and global market access
Customs warehousing lets you store non-UK goods without paying import duty or import VAT until they leave the warehouse for free circulation. This guide walks you through the SP1 authorisation application, the stock accounting and guarantee requirements, and the HMRC pre-authorisation visit.
Read guideHow to decide if you need a customs agent, choose the right type for your business, understand costs and liability, and set up the necessary authorisations in CDS.
Read guideHow to amend a customs declaration after goods have been released, or make an unprompted voluntary disclosure of historic underdeclarations to HMRC. Covers the C2001 route, the National Clearance Hub route for systemic errors, and the penalty mitigation available when you tell HMRC before they ask.
Read guideThe 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.
Read guideHow to declare exports, what documentation you need, and how to avoid the most common costly customs errors.
Read guideHow to get an Economic Operators Registration and Identification (EORI) number to move goods between the UK and other countries. Covers GB EORI for Great Britain trade and XI EORI for Northern Ireland trade under the Windsor Framework.
Read guideRegister for CDS, classify goods with commodity codes, choose between full and simplified declarations, use customs agents, and understand penalties for errors.
Read guideUnderstand the types of import charges, calculate customs duty and import VAT, use Postponed VAT Accounting, set up duty deferment, claim preferential rates, and access customs duty reliefs.
Read guideHow to get import licences for controlled goods including endangered species, controlled drugs, firearms, nuclear materials, and sanctioned goods. Covers which authority to apply to, fees, and application processes.
Read guideHow to prepare and submit a standard customs import declaration on HMRC's Customs Declaration Service (CDS) for goods entering Great Britain. Covers data gathering, commodity-code classification, customs procedure code, valuation, duty and import VAT, submission via software or a customs intermediary, query notes, and the four-year record-keeping rule.
Read guideHow to apply for UKIMS authorisation to move goods from Great Britain to Northern Ireland with simplified customs requirements. Covers eligibility, benefits, the application process, and ongoing obligations for GB-NI traders.
Read guideHow to prove your goods qualify for reduced tariffs under UK trade agreements.
Read guideHow GB businesses can sell products in Northern Ireland under the Windsor Framework's dual regulatory regime. Covers the choice between UK and EU product rules, CE and UKNI marking requirements, 'Not for EU' labelling, UKIMS membership, and how to determine which regulatory route to follow for your products.
Read guideHow UK businesses move goods between Great Britain and Northern Ireland under the Windsor Framework. Covers UKIMS authorisation, NIRMS for food products, EORI numbers, customs declarations, duty relief, and VAT requirements.
Read guideBusiness visas, travel insurance, temporarily exporting samples/equipment, and tax/NI for overseas work.
Read guideSpeed up border clearance with Simplified Declaration Procedure (SDP), Entry in Declarant's Records (EIDR), Authorised Economic Operator (AEO) status, Customs Comprehensive Guarantee (CCG), and Inward Processing Relief for manufacturers.
Read guideAn explainer guide to the Windsor Framework for businesses trading between Great Britain and Northern Ireland. Covers the green and red lane system, UKIMS authorisation, product marking requirements, and key implementation dates.
Read guideWhen you need an export licence, how to apply, and the serious penalties for exporting controlled goods without authorisation.
Read guideAgents, distributors, direct sales, e-commerce, licensing, or joint ventures - how to select the best market entry model.
Read guideGovernment-backed funding, insurance, and guarantees for UK exporters - record £14.5 billion support in 2024-25.
Read guideFreight methods, Incoterms, commercial invoices, packing lists, and working with freight forwarders.
Read guideHow to comply with Section 54 Modern Slavery Act 2015. Covers the £36 million turnover threshold, statement content requirements, publication deadlines, government registry, due diligence expectations, and enforcement.
Read guideWho is responsible for product safety at each stage of the supply chain. Explains the duties of manufacturers, importers, distributors, and online marketplace operators under the General Product Safety Regulations 2005 and the Product Regulation and Metrology Act 2025, including the new UK Responsible Person requirement.
Read guideInward processing (IP) suspends import duty and import VAT on goods you bring in to process, repair, or alter. This guide walks through scoping the operation, securing a guarantee, applying via form SP1, and discharging the goods to either re-export or duty-paid release.
Read guideStep-by-step guide for claiming a reduced or zero tariff rate on goods imported into Great Britain under a UK free trade agreement (FTA). Covers identifying the relevant FTA, determining the product-specific rule of origin, obtaining a valid proof of origin, entering the preference code on your CDS declaration, and keeping records for the four-year retention period.
Read guideHow the Common Travel Area, cross-border employment rules, and shared institutions affect businesses operating across the Northern Ireland and Republic of Ireland border. Covers InterTradeIreland programmes, the all-island Single Electricity Market, and tax treatment of cross-border workers.
Read guideA strategic explainer for importers and finance directors of the UK customs debt regime under Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018, the civil penalty tiers in Schedule 1 (with sections 25 to 28 of the Finance Act 2003), and the criminal offences under sections 50, 167 and 170 of the Customs and Excise Management Act 1979. Frames customs compliance as a continuing obligation rather than a transactional one.
Read guideA strategic explainer of the post-Brexit customs framework for goods imported into Great Britain. Walks the architecture of the Taxation (Cross-border Trade) Act 2018 and its family of "(EU Exit)" Regulations. Names the three concurrent border liabilities — customs duty, import VAT, and excise — and flags that Northern Ireland operates a separate regime under the Windsor Framework.
Read guideUse this audit checklist before your goods arrive at the GB frontier. Work through each item and confirm you can answer "yes" with documentary evidence. If you answer "no" to any item, fix it before shipment leaves the exporter.
Read guideHow to comply with UK product marking requirements when placing goods on the Great Britain market. Covers when UKCA marking is needed, the December 2024 CE marking recognition policy, conformity assessment routes, and documentation requirements.
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