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Customs Procedures - Customs Warehouse

Customs Procedures | A quick guide to using customs warehousing to store the goods and delay duty payments

Introduction Customs warehousing is a process that enables non-UK products to be stored in the UK duty-free. When the commodities are released into free circulation, duty becomes payable. Additionally, a warehouse may be authorised as a tax warehouse. If the warehouse is not a customs and tax warehouse, excise duty will be charged when the [...]

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RETURNED GOODS RELIEF

Customs Procedures | How to use Returned Goods Relief (RGR) to obtain tax relief if you’re reimporting goods into the UK

Introduction The Returned Goods Relief (RGR) programme enables a physical item that was previously imported into a territory, to be reintroduced into that territory without the need to repay tax (because this was accounted for at the time of its initial import). Aircraft are ideal examples of 'goods' that often move between jurisdictions and tax [...]

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Temporary Admission

Customs Procedures | A quick guide to using Temporary Admission to avoid paying duty

Introduction With a Temporary Admission authorisation, you can keep imported goods in the UK for up to two years before re-exporting them. You will be exempted from paying the import duty or VAT on these items. To use Temporary Admission, you must request authorisation.  Some examples of such goods can be professional equipment, auction items, [...]

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Outward Processing

Customs Procedures | A quick guide to Outward Processing to claim full or partial duty relief when the goods are re-imported to the UK

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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travelling to Europe

Are you planning a trip to Europe? Determine what preparations you must undertake.

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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Customs Procedures Inward Processing

Customs Procedures | A quick guide to Inward Processing to delay or pay less duty on goods you import to process or repair

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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Customs Valuation Methods

A Quick Guide to Customs Valuation Methods to Determine the Value of Goods while Filing Customs Declarations

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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UK-EU Rules of Origin

A quick guide to UK-EU rules of origin for traders and its post-Brexit implications on customs declaration processing

Introduction To qualify for preferential tariff treatment under the UK-EU Trade and Cooperation Agreement (TCA), post-Brexit, businesses must demonstrate the origin of goods traded with the European Union (EU). If goods do not match the origin standards, they will not be eligible for preferential treatment and will be subject to customs taxes (tariffs). To take [...]

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