Knowledge base · 15 articles
Guides in the “Customs basics” category — UK ↔ EU customs clearance, imports, exports and T1/T2 transit, based on gov.uk, HMRC and EU law.
Intrastat is a statistical reporting system that applies only to trade in goods within the European Union. Check the 2026 statistical thresholds, who must file a declaration, by when and what penalties apply for failing…
How to find the CN code of goods in TARIC, ISZTAR/PUESC and the UK Trade Tariff. The structure of HS/CN/UK codes, typical mistakes and when to apply for a BTI or ATaR.
Customs value is the basis for calculating duty, import VAT and other charges. Find out how the transaction value method works, which costs must be added to the price of the goods and how to convert the value from a…
The most common mistakes in customs clearance are incorrect classification of goods under an HS code, the importer or exporter lacking a valid EORI number, and discrepancies between the declaration data and the…
Restricted goods are products whose import into or export from the UK needs a licence, permit or certificate on top of the customs declaration — for example medicines, weapons, chemicals, dual-use goods and CITES…
In summary: for 'how does a UK deferment account work', the key is to run the process according to current official guidance, with a clear split of responsibilities…
A simplified declaration lets you lodge an import declaration with a limited data set when goods arrive in Great Britain and provide the full data later. It needs HMRC authorisation and a deferment account.
EXW, FCA and DAP differ in which party to the sale contract is responsible for transport and for export and import clearance: under EXW the buyer clears the goods for export and import, under FCA the seller clears…
Customs duty and import VAT are two separate charges levied at clearance. Duty depends on the goods' tariff code and origin and is calculated on the customs value (the goods price plus transport and insurance to the…
Regime 42 (CPC 4200) releases goods for free circulation without import VAT when they go on to another EU country. See how it works, how it differs from Regime 40, and the proof you need.
In summary: when it comes to 'who is the exporter under UK rules', the key is to run the process according to current official guidance,…
ENS declaration explained: what an entry summary declaration is, who files it, deadlines by transport mode for the EU (ICS2) and Great Britain, and what changed on 31 January 2025.
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