Collection

Import, export and customs for businesses: detailed information

Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.

• From: HM Revenue & Customs
• Published: 12 February 2024

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Quick links

• Check how to import or export goods
• Import goods into the UK: step by step
  • 5 November 2024
• Export goods from the UK: step by step
  • 4 November 2024
• Trading and moving goods in and out of Northern Ireland
  • 24 October 2024
  • Guidance
• Taking humanitarian aid out of Great Britain to support Ukraine
  • 22 March 2022
  • Guidance
• Customs Declaration Service
  • 4 March 2024
  • Collection

Get started

• Get an EORI number
• Get someone to deal with customs for you
  • 21 August 2024
  • Guidance
• Due diligence when making customs declarations
  • 5 September 2024
  • Guidance
• Software developers providing customs declaration software
  • 10 October 2024
  • Guidance

Reduce and delay duty

• Check if you can pay a reduced amount of Customs Duty
  • 5 August 2021
  • Guidance
• Check if you can delay customs payments and declarations
  • 30 April 2021
  • Guidance
• Check if you can use transit to move goods to the EU and Common Transit Convention countries
  • 19 January 2023
  • Guidance

Declare your goods

• Check if you need to declare goods you bring into or take out of the UK
• Finding commodity codes for imports into or exports out of the UK
  • 22 August 2022
  • Guidance
• Guidance for preferential rates of duty and rules of origin
  • 19 June 2023
  • Collection
• CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS)
  • 13 June 2023
  • Collection
• UK Trade Tariff: volume 3 for CHIEF
  • 19 February 2024
  • Collection

Carriers and freight forwarders

• Making an entry summary declaration
  • 20 November 2024
  • Guidance
• Find out when to make an exit summary declaration
  • 15 August 2024
  • Guidance

Pay import duty and VAT

• How to pay duties and VAT on imports from outside of the UK
  • 19 July 2024
  • Guidance
• Get copies of your duty deferment statements
  • 12 August 2024
  • Guidance
• Get your postponed import VAT statement
  • 4 July 2024
  • Guidance
• Use a cash account for Customs Declaration Service declarations
  • 9 March 2023
  • Guidance
• Pay for imports declared using the Customs Declaration Service
  • 9 September 2024
  • Guidance
• Check how to get your import VAT certificate (C79)
  • 13 November 2024
  • Guidance

After you've declared

• Amend or cancel a Customs Declaration Service import declaration
  • 16 February 2024
  • Guidance
• Refunds and waivers on customs debt by HMRC
  • 1 September 2022
  • Guidance
• When we select your goods for inland pre-clearance checks
  • 17 January 2022
  • Guidance
• Archiving your trade documents
  • 13 August 2024
  • Guidance
• Trading goods with the EU: when to declare using Intrastat

Specific goods and services

• Importing vehicles into the UK
• Log in to use the Notification of Vehicle Arrivals (NOVA) service
• Taking a vehicle out of the UK
• Import and export controls
  • 1 October 2012
  • Collection
• Import and export of manufactured goods
  • 1 October 2012
  • Collection

Storing goods

• How to use a customs warehouse
  • 15 October 2024
  • Guidance
• Apply to operate a customs warehouse
  • 8 December 2023
  • Guidance
• Managing your customs warehouse
  • 7 May 2024
  • Guidance
• Apply for the Fulfilment House Due Diligence Scheme
  • 6 December 2022
  • Guidance
• Excise notices: storing and moving goods
  • 7 December 2023
  • Collection

Freeports

• Apply to be a UK Freeport customs site operator
  • 1 October 2024
  • Guidance
• Operating a UK Freeport customs site
  • 30 September 2022
  • Guidance
• Get your business ready to use a UK Freeport customs site
  • 31 March 2022
  • Guidance
• Declaring goods and paying tax when using a UK Freeport customs site
  • 1 October 2022
  • Guidance

Notices, forms and manuals

• Forms for import and export
  • 29 June 2020
  • Collection
• Tariff notices
  • 23 August 2024
  • Collection
• Tariff quota notices
  • 1 August 2019
  • Collection
• Tariff stop press notices
  • 8 December 2022
  • Collection

Help and support

• HMRC email updates, videos and webinars about importing and exporting
  • 16 April 2024
  • Guidance

Published 12 February 2024