Import Procedures

Getting it Right at the Border

by Gail Leeson • 1 May 2025
Any trader moving animal or plant products over the borders into the UK will attest to the difficulties experienced if goods are not presented precisely as required by the cross-border IT systems supporting the UK Import Regulations.

Exporters, Importers and Declarants – Who Can Act and Who is Liable?

by Bernard O'Connor • 19 March 2025
The question of who can appear on a UK Customs declaration is one that is not as simple as it might seem when it comes to the current rules and regulations, as laid down in UK legislation and in the UK Trade Tariff, Volume 3 for CDS. So, who can act as an exporter, importer or declarant and where does that leave them in terms of liability for the declaration and for the Customs debt?

Food Imports – What Happens at our Border?

by Andy Baker • 5 February 2025
In a recent episode of the BBC's "Countryfile," the program highlighted ongoing challenges UK importers face, particularly those dealing with food products. The episode highlighted concerns that have persisted since the UK departed from the European Union, emphasising that several issues remain unresolved at the borders, with limited solutions currently in place.

Importers – Is your Customs Broker making you non-compliant?

by Bernard O'Connor • 21 November 2024
I recently handled a shipment from an overseas supplier for a piece of electrical equipment that happened to be valued under £135.00.

From Green Lanes to Not-At-Risk Goods: Understanding UKIMS in Practice

by Niamh O'Connor • 19 November 2024
The EU Exit introduced numerous challenges for UK traders, many of which have been resolved over time. However, trading with Northern Ireland (NI) remains particularly complex. The Windsor Framework was developed to address these complexities, introducing a phased approach to implementing final regulations for Northern Ireland. This process began in October 2023 with the UK Internal Market Scheme (UKIMS) launch.

Workaround for Establishment Numbers when Using IPAFFS

by Lucille Roche • 18 June 2024
We have been made aware that a number of our clients are encountering issues with IPAFFS, specifically with the system not recognising approved establishment numbers and displaying a 'not found ' message. We promptly received a workaround from DEFRA a month ago and have since sent a follow-up enquiry to determine when the issue will be resolved. We understand the importance of this issue and will keep our members updated on the progress. In the meantime, please find the workaround below;

Putting Regulation into Working Practice - NTI 2953: Russian Import Sanctions

by Gail Lesson • 3 June 2024
For UK businesses involved in the supply chain of commodities restricted by the Russian Import Sanctions, it can be challenging to determine whether their goods for import are affected by the sanctions and, if so, to what extent. The regulations governing sanctions on Russian imports have been subject to change as the sanctions on Russia have progressed, and it can be an arduous task to place goods for import within evolving, moving boundaries. 

Overview of Common Errors in the 31 Jan SPS BTOM (Border Target Operating Model)

by Gail Leeson • 14 May 2024
HMRC have issued some BTOM guidance on some of the most common SPS errors experienced by traders and their agents at the border. The list includes errors up to the end of January 2024, with the view that publishing errors and guidance on how to avoid the mistakes may be helpful as we advance.

DEFRA Identifies Common Errors Detected in Sample Health Certificate Checks and Issues IUU Documentation Reminder

by Lucille Roche • 12 March 2024
Since January 31st, DEFRA's documentary SPS checks have revealed numerous common errors. Additionally, there has been some confusion regarding the documentation required for fishery product consignments. DEFRA has responded by issuing guidance to clarify both processes.

FAQ's

  • My boss would like to know the broad category of processes we can receive import duty relief on when we bring goods in from outside the EU?

    According to UK Customs, the following seven processes may come under a duty relief regime, but remember you must understand the duty relief procedure fully as entitlement is generally dependent on certain conditions being met and the procedure followed. For further information use Volume 1 of the Tariff or the Trade Tariff on GOV.UK.


    • Re-imported goods either re-imported unaltered or after process abroad (Notices 236 and 235);
    • Temporary admission (Notice 3001+ https://www.gov.uk/guidance/temporary-admission)
    • Reliefs for goods for specified descriptions or goods imported or used in specified circumstances, eg charities, rejected imports, etc;
    • Goods relieved of customs duty unconditionally, including education, scientific and cultural materials;
    • Goods relieved from Customs duty and VAT, eg documents, printed matter, advertising material
    • Goods imported for process and re-export or release for free circulation (Notice 3001)
    • End Use Relief on certain named goods (Notice 3001) 
  • If items are brought into the UK for repair from the USA and the Importer of Record does not have an IP authorisation are there any schemes they could utilise to reduce the VAT and duty?

    Under the UK/EU import duty relief schemes any EORI registered company (formerly known as the VAT number) can apply for Inward processing relief (IP) at the time of arrival of the goods under the simplified procedure (called Authorisation by Customs Declaration) covered by CPC 51.00.001 and Economic Code ECO02 for repair (but the goods must not be replaced). This suspends both duty and VAT on condition that a customs guarantee is in place to cover the amount, otherwise the amount must be paid and reclaimed later. The maximum usage of this system is 3 times in a 12 month period or £500k of goods value whichever is reached first. The application request is made on the C88/SAD import entry in Box 44. This gives 6 months for the repair and on export a Bill of Discharge BOD3 must be sent to the National Import Reliefs Unit (NIRU) in Belfast showing the export entry number under CPC 31.51.000.

  • We bring in textiles and clothing from Singapore and currently most of it incur a duty rate of 12%. We understand that the EU has a Free Trade Agreement with Singapore and we asked our suppliers if they could issue preference statement so we can claim a lower import duty rate. They have come back and confirmed that some of the goods they ship to us do qualify under the FTA but others don’t, but they have said that there isn’t much point them making these declarations yet as the duty hasn’t changed. I thought FTAs always meant that the customs duty rates became zero. Is this something to do with the UK leaving the EU in January 2021, are we excluded from the Agreement?

    The FTA between the EU and Singapore FTA did come into force on 21st November 2019 and, while the UK is in the Implementation Period though we are not a full member of the EU all EU Trade Agreements apply to the UK, so no this has nothing to do with Brexit. What we often don’t appreciate is that Free Trade Agreements do not always make trade “free”, they are negotiated deals that affect each party slightly differently dependent on their own international trade policies and priorities. With regard to the agreement between the EU and Singapore there is a staged reduction of duty rates itemised in staging categories set out both in the Union's and the Singapore Schedule of Tariffs. The plan is that customs duties will be reduced over a 5-year period. On the EU Schedule clothing (Chapter 62) will become zero-duty during Stage 5 (21st November 2023). Your supplier isn’t quite right though, there has been a reduction in customs duty for clothing in year one: the standard tariff of 12% become a preference rate of 10%.