Importing and exporting goods
– what you need to know
If you are thinking about bringing goods or products into the UK from outside the
European Union (EU) or sending goods or products to non-EU countries, you’ll need
to know what procedures you’ll have to follow, and what charges and duties you’ll
need to pay.
Here we tell you about:
• what we mean by importing and exporting
• using an agent
• what you need to do
• how to complete the forms
• charges and payments
• shopping on the internet
• what records you need to keep
• where to get more help.
What we mean by importing and exporting
• You ‘import’ when you bring goods or products into the UK from countries
outside the EU for personal or business purposes.
• You ‘export’ when you send goods or products from the UK to countries outside
the EU.
For more information and an up to date list of the EU countries, go to
www.gov.uk/browse/business/imports-exports
Using an agent
The regulations and paperwork for importing and/or exporting goods can seem
complicated, so many people use an agent. If you employ an agent as:
• a direct representative, the agent will make the Customs declaration on your
behalf acting in your name. You are regarded as the ‘declarant’ and you are
therefore liable for any Customs debt.
• an indirect representative, they’ll make the declaration in their name and they
are therefore regarded as the declarant. In this case there is joint liability for any
Customs debt.
You should take particular care to check the accuracy of any Customs declarations
made on your behalf. We recommend that you get copies of all your import and
export declarations (form C88) and check these against your own invoices to
establish that the goods have been declared properly.
What you need to do
Before you can import or export, you need to get an Economic Operator Registration
and Identification (EORI) number. For information on the EORI Scheme, how to apply,
and for a copy of the application form, go to customs.hmrc.gov.uk/eorischeme
Submit the form by email to eori@hmrc.gsi.gov.uk
If you are importing or exporting goods, you must make a full declaration by
completing form C88 Single Administration Document (SAD).
If you need help
For help and advice on international
trade, phone the VAT, Excise & Customs
Helpline on 0845 010 9000.
Open Monday to Friday 8am to 8pm.
Customers with hearing difficulities
can phone the Textphone service on
0845 000 0200.
Customers with particular
needs
If you need extra help, please let us
know. For example, if:
• English is not your first language
• you would like us to use a certain
format to communicate with you,
for example, Braille, large print or
Text Relay
• you would like us to visit you at
home because it is difficult for you
to get to one of our offices.
For more information go to
www.hmrc.gov.uk/contactus/
particular-needs.htm
What if you are unhappy
with our service
If you are unhappy with our service,
please tell the person or office you
have been dealing with. They will
try to put things right. If you are
still unhappy, they will tell you how
to complain.
There is more information on our
website. Go to www.hmrc.gov.uk/
complaints-appeals/how-to-complain/
make-complaint.htm
Your tax obligations
For information that will help you
understand your tax obligations
when importing or exporting, go to
www.gov.uk/starting-to-import
The Tariff
Volume 3 of the Tariff contains a guide
on how to complete the forms and is
generally available at libraries.
For information about accessing the
online Integrated Tariff, including an
online demonstration, go to
www.uk-customs-tariff.com
Export controls and licences
For information on export controls
and licences, go to
www.gov.uk/starting-to-export
Importing
Once an import declaration is submi