Introduction Simplified Administrative Accompanying Document is compulsory for circulation of excisable goods. When a seller wishes to send products within the European Union and has already paid the excise duties, it must establish a SAAD on paper. The SAAD is used to send goods under ‘duty paid’ or ‘duty under deferment account /guarantee’ status. This [...]
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Introduction Authorised Economic Operator status is an internationally recognised quality mark that shows your business’s role in the international supply chain is secure and has customs control procedures that meet Authorised Economic Operator standards and criteria. The MRN Format There are 2 types of status: Authorised Economic Operator Customs Simplification (AEOC) Authorised Economic Operator Security [...]
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Introduction The MRN is a customs identification number that’s created each time a declaration is submitted for importing or exporting goods. The number generated is bespoke, allowing your goods to be uniquely linked to you. As such, it forms an important part of the audit process for your declarations. The MRN Format The MRN is [...]
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Introduction Most consignments of animals, animal products and products of non-animal origin from non-EU countries must come through a Border Control Post (BCP), previously known as a Border Inspection Post (BIP). Such products must undergo certain veterinary checks in accordance with European Directives. These rules apply to both commercial and personal traffic. UK border control [...]
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Introduction Outward Processing allows traders from the United Kingdom to temporarily export goods from the UK for processing or repair in an EU country or any other country in the rest of the world. The process enables the traders to claim full OR partial duty relief when the goods are re-imported to the United Kingdom. [...]
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Introduction We've entered the summer vacation season, and in light of recent changes to travel guidelines, we'd like to remind you of the new rules that took effect on the 1st of Jan this year. Whether you're travelling between the UK and the EU for business or pleasure, you'll need to be aware of new [...]
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Introduction Inward processing enables imports of raw materials or semi-manufactured items to be processed for re-export within the UK, without the companies requiring to pay customs tax or VAT on the imported goods. There are two distinct ways; one permits suspension of the duty, while the other requires less or delayed payment. Authorisation Requirement by [...]
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Introduction Customs valuation is the process of determining the value of goods or commodities for Government taxation purposes. The customs value serves as the foundation for the following activities: computing the customs duty, imposed as a percentage of the total worth of the products and is known as 'ad valorem' duty calculating the VAT on [...]
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