Knowledge base · 15 articles

Customs basics – Page 2

Guides in the “Customs basics” category — UK ↔ EU customs clearance, imports, exports and T1/T2 transit, based on gov.uk, HMRC and EU law.

Articles

Customs basics4 min

The Difference Between T1 and Direct Import

T1 is a Union transit procedure run through the NCTS system, which suspends the collection of duty and VAT until the transit is closed at the office of destination. Direct import, on the other hand, means releasing the…

Customs basics9 min

UK Export Declaration: How It Works (CDS)

How a UK export declaration works in CDS: when it is needed, who submits it, timing, data required, proof of export for zero-rated VAT, and common mistakes.

Customs basics11 min

What Is Customs Clearance?

Customs clearance is declaring goods to customs so they can be lawfully imported or exported. Learn the steps, documents and customs procedures in the UK.

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Goods, a vehicle or a house move crossing the UK–EU border?

Tell us what you are moving and where. We will tell you which documents you need, how long clearance takes and what to avoid — in plain language.

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