Customs, taxes and declarations

Product classification

The first step in any goods export or import transaction is to classify your product.

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Tax and duty liabilities

Generally, taxes and duties aren't paid by exporters but the registered importing company.

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Rules of origin

Rules of origin determine the economic nationality of goods being exported and imported.

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Place of Supply for service providers

The 'place of supply' is the place where you make a supply and where you may be charged and pay VAT.

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Customs declarations

You must submit an export declaration and get clearance from customs before the goods are allowed to leave the UK.

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UK VAT

As a UK VAT registered business, you can charge VAT at zero rate provided you have proof of export from the UK.

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Hiring someone to conduct declarations on your behalf

Different types of businesses can help you export, including freight forwarders, customs agents, and fast parcel operators.

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Moving goods through a third country

Understand how to move goods through a third country, including using Union Transit.

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Taking goods temporarily out of the UK

Understand how you can claim for relief on duty if you’re taking goods out of the UK on a temporary basis.

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Customs special procedures

Customs special procedures allow you to store, temporarily use, process or repair goods and get relief from import duty.

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