Check if your goods need an import licence/certificate, for example if you are selling food or livestock?

Appoint someone to handle your customs clearance, you can do this yourselves but there is an investment needed in software and training which would usually only suit larger importers. An intermediary can be your logistics company or an independent broker or organisations such as the local Chamber of Commerce.

You can at this point decide to either submit a full declaration or delay it for six months.  If you are not importing regularly, it is recommended that a full declaration is done at the time of import.

Classify your goods and obtain the commodity code (also referred to as a tariff number).  This can be done through the UKGT (UK Global Tariff) and assistance can be provided by HMRC if you are unsure how to do so.

If duty is payable, you can either pay this at the time of import or apply for a duty deferment account.

Import VAT is also payable on most imports and can either be paid on arrival, through a deferment account or, Postponed VAT accounting (PVA).  Postponed VAT accounting is a way for UK VAT-registered businesses to account for import VAT on their VAT Return rather than paying it immediately upon entry of the goods into the UK.

Finally, ensure that you have an invoice with full value, terms of trade (INCOTERMS), and commodity code shown. If you are claiming duty free entry through EU origin the invoice must show the correct declaration as per the TCA as follows:

The exporter of the products covered by this document (Exporter’s reference number ERN) declares that, except where otherwise clearly indicated, these products are of UK preferential origin.

In the EU the ERN will be the exporters Registered Exporter (REX) number. These are allocated if the exporter has exports consignments with a total value exceeding 6,000 euros.

If in doubt we are available to help.