Knowledge base · 42 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.
VAT rules before July 2021. Until 1 July 2021, businesses in and outside the EU selling goods to consumers in the European Union could bring goods into the EU without VAT being charged, as long as the shipment's value…
Free circulation This principle covers not only goods produced within the Union, but also imported goods that have been released for free circulation after the import duties charged on them have been paid. Purpose and…
Rules of origin play an extremely important role in international trade, forming the basis for determining exactly where a given product comes from. Rules of origin play an extremely important role in international…
Have you ever wondered how to make the process of paying duty and tax on imported goods easier? A duty deferment account could be the answer. In this article you'll learn what a duty deferment account is and how to set…
Inward and Outward Processing Relief (IPR and OPR) are customs procedures that let companies import goods from abroad to carry out specific operations on them — such as manufacturing, repair or processing — without…
What is an EORI number? An EORI number (Economic Operators Registration and Identification number) is required if you move goods: between Great Britain (England, Scotland and Wales) or the Isle of Man and other…
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