Importing goods to the UK

The full collection of guides and resources on GOV around importing/exporting
https://www.gov.uk/topic/business-tax/import-export 
 

HMRC Imports and Exports - General Enquiries Team
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries

This step-by-step tool guides you through the different stages of importing goods to the UK from any country.  
It contains links to useful guidance and resources to help you at each stage, covering topics such as:  

- getting an EORI number 
- tax and duties 
- whether you’ll need a license or certificate 
- making customs declarations and how to hire someone to do that for you 
- finding your commodity codes 
- working out the value of your goods 
- labelling your goods
- keeping invoices and claiming VAT refunds 
 
https://www.gov.uk/import-goods-into-uk 

You need an Economic Operators Registration and Identification number (EORI number) to import goods into England, Wales or Scotland.

Since the UK left the EU, the number should now start with GB, so you'll need a new one if you have an EORI that does not start with GB.

If you move goods to or from Northern Ireland, you may need one that starts with XI.

You can read more about EORI numbers and how they are used here:

https://www.gov.uk/eori

The UK Global Tariff applies to all goods imported into the UK, unless they are exempt because of a trade agreement between the UK and the country you import from, or if tariffs are suspended on your particular goods. 

How to check the tariffs that will apply to goods you import: 
https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk
 
You can also view the tariff tracker here: https://www.gov.uk/trade-tariff 

HMRC video guide to the online trade tariff https://www.youtube.com/watch?v=Dlz_qSSYdvc

Rules of origin help you work out where your goods originate from, and which goods qualify for lower or no Customs Duty (zero tariffs) because of free trade agreements with other countries.  Rules can depend on factors such as whether your goods are made from parts that all originate from the same country, or even how much of the production process took place in the country.  You can read more about the rules and what they mean here: 
https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin  

If you are moving goods between the UK and the EU, getting this right is important, as Rules of Origin are a key part of the UK’s Trade and Cooperation Agreement with the EU
https://www.gov.uk/government/collections/rules-of-origin-for-goods-moving-between-the-uk-and-eu

Most businesses get someone else to complete customs declarations for them.  Although businesses who hire someone to handle it on their behalf are still responsible for due diligence for their customs declarations, it can still help cut down on administration especially if you are new to trading internationally, or have a lot of goods being processed.  If you want to find someone to complete declarations, the below pages help you - 

How you can hire a person or business to deal with customs for you:
https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf

Using an express operator to import and export for you (formerly known as a fast parcel operator):
https://www.gov.uk/guidance/using-a-fast-parcel-operator-to-import-and-export

If you decide to make customs declarations yourself, this step-by-step guide explains what you need to do.

Since 1 October 2022, businesses are no longer able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system.
 
If you import or export goods that require a declaration now, you need to use the Customs Declaration Service (CDS). It can take time for businesses to complete the move from one system to the other, so you should start as soon as possible.

Customs Declaration Service
https://www.gov.uk/government/collections/customs-declaration-service

If you get stuck, there are step-by-step tools to help you whether you are importing or exporting
 
Trader Dress Rehearsal Service - this allows you to practice making customs declarations to get used to the new system: 
https://www.gov.uk/guidance/using-the-trader-dress-rehearsal-service 

HMRC has launched the Advance Valuation Ruling service for businesses importing goods to the UK. 

Traders with a GB EORI number (or their agent) can apply online to HMRC for an advanced valuation ruling, to get confirmation on the correct method to use to calculate the value of their goods. 

It does not confirm whether the value itself is correct, but the trader can use the ruling to calculate the value of their goods on their import declaration.

The application must be made before the goods are imported.  The ruling will be legally binding for three years. 

https://www.gov.uk/guidance/apply-for-an-advance-valuation-ruling

The National Clearance Hub (NCH) handles the movement and processing of goods moving into, out of, or through the UK. They also process declarations that need further checks on them. How you do this depends on whether you are using the Customs Declaration Service or not. For more information about what they do visit: 
https://www.gov.uk/guidance/national-clearance-hub-for-goods-entering-leaving-or-transiting-the-eu 
 
They can be reached in different ways including a webchat service:  https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-clearance-hub 

Freeports are special areas within the UK’s borders where different economic regulations apply. 
There are Freeports at 8 sites around the country.

These sites benefit from a range of customs measures, allowing imports to enter the Freeport custom sites with simplified customs documentation and delay paying tariffs. This means that businesses operating inside designated areas in and around the port may manufacture goods using these imports, before exporting them again without paying the tariffs and benefit from simplified customs procedures.

Eligible businesses based in UK Freeports (such as new businesses or those demonstrating high growth) also enjoy a range of tax incentives, such as

• Enhanced structures and buildings allowances
• Enhanced capital allowances for plant and machinery
• Secondary Class 1 National Insurance contributions relief for eligible employers on the earnings of eligible new employees up to £25,000 per annum for up to 3 years
• Stamp Duty Land Tax relief
• Business Rates relief

These benefits will run until 30 September 2031 for English Freeport special tax sites, or 30 September 2034 for Scottish Green Freeport, Welsh Freeport (including the Welsh Freeports Subsidy Scheme) and Investment Zone special tax sites.

To learn more about locating in a Freeport, visit the range of information and webinar resources here:
https://www.gov.uk/guidance/freeports

To learn about the benefits of locating in a Freeport, HMRC have produced a helpful webinar and an induction pack for businesses to use.

The Border Target Operating Model (BOM) is a new approach to importing goods into Great Britain now that the UK has left the EU (except Northern Ireland).  

It aims to simplify and digitise imports to the UK, with new processes for import declarations and security controls on food products, live animals, animal products, plants or plant products at the border.  To read more visit the guidance on GOV.UK. 

The scheme cuts tariffs and simplifies trading rules for developing countries, helping UK businesses to import goods from them more easily.  There are 65 countries included, and it replaces the UK’s Generalised Scheme of Preferences.  Guidance on how businesses use the scheme is available online, along with information for specific products, and a video on how it can help UK businesses and consumers.  
https://www.gov.uk/government/collections/trading-with-developing-nations

New controls were introduced in January 2024 on imports to the UK of: 

- animal products 
- plants 
- plant products

These include health certificates, Common Health Entry Document (CHED) import notifications and use of IPAFFS to manage these.  You can access more details on the regulations here, with individual guides based on whether your imports come from an EU country or not.

HMRC Youtube channel provides a wide range of helpful videos on import and export activities:
https://www.youtube.com/@HMRCgovuk

If you move goods between Britain and the EU, you can sign up for webinars and watch videos here:  
https://www.gov.uk/government/collections/webinars-and-videos-for-organisations-that-trade-with-the-eu