Knowledge base · 38 articles
Guides in the “Customs procedures” category — UK ↔ EU customs clearance, imports, exports and T1/T2 transit, based on gov.uk, HMRC and EU law.
You determine the origin of goods by checking whether they were wholly obtained in a country or sufficiently processed there; origin is not the same as a 'Made in' mark or the country of purchase. Duty rates,…
GB EORI number: who needs one, how it differs from XI, how to apply on GOV.UK, how to check a number and what to do when your company details change.
An HS code is a 6-digit international product number. See how it differs from CN, TARIC and the UK commodity code, how to find yours and what a wrong code can cost.
Rules of origin (ROO) determine which country goods are treated as coming from, and that decides whether you can claim zero or reduced duty under a trade agreement such as the UK–EU TCA. To apply them to a product,…
A GMR is a reference number from GVMS that links customs declarations to your vehicle. See who creates it and when, which details to enter and how to check its status.
T1 document explained: how UK to EU transit works, T1 vs T2, the guarantee, required documents, the steps and common closing mistakes. Based on gov.uk and the UCC.
The ATA Carnet is a "passport for goods": temporary export of samples, equipment and trade fair goods without duty. Who issues it, validity, use between the UK and the EU, GMR/GVMS and common mistakes.
A CPD Carnet (Carnet de Passages en Douane) is an international customs document that lets you temporarily take a vehicle into certain non-EU countries without paying import duty and taxes there.
CN22 and CN23 are customs declarations for postal items containing goods or gifts sent from the UK to another country. With Royal Mail you use a CN22 for items valued under £270 and a CN23 for items over £270;…
TARIC is the EU database of customs duty rates, anti-dumping measures, quotas and prohibitions. Check how the code is structured, how to use the Commission's search tool and ISZTAR4, and how it differs from the UK Trade…
IOSS (Import One-Stop Shop) lets a seller account for VAT on goods worth up to EUR 150 sent to EU consumers in a single monthly return, so the customer does not pay VAT on delivery. It has applied since 1 July 2021 and…
Under Article 210 of the Union Customs Code, special procedures fall into four categories: transit, storage, specific use (temporary admission and end-use) and processing (inward and outward processing). Release for…
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