HMRC’s guide to importing and exporting
HMRC have published an updated version (version 28) of their information pack entitled‘Guide to Importing & Exporting’. The sixty seven page document has been designed to help businesses understand the relevant rules and procedures that should be followed.
The guide is intended to assist businesses which will be importing goods from outside the EC or exporting goods outside the EC. Intra-EC movements of goods are referred to as acquisitions and dispatches and are not the subject of this document. Businesses which are currently involved with international trade should also find this new guide helpful.
The guide comprises five main sections:
(ii) A Guide to Import Procedures
(iii) A Guide to Export Procedures
(iv) Transit Systems (moving imported goods between EC countries)
(v) An Explanation of Duty Relief Procedures
It is not intended to be a full and complete guide to all issues relating to importing and exporting but to act as a basic guide for businesses.