HMRC’s guide to importing and exporting
HMRC have published an updated “Guide to Importing & Exporting” for business.
This 63 page document has been designed to help businesses understand the relevant rules and procedures that should be followed when 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. It comprises five 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
The guide is not designed to be a full and complete analysis of all issues relating to importing and exporting but simply to act as a basic guide for businesses.