HMRC’s guide to importing & exporting
HMRC have published the 29th version of their ‘Guide to Importing & Exporting’. This 67 page document is intended to help businesses understand the relevant rules and procedures to be followed.
The guide has been prepared to assist businesses who 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
The guide is not intended to be a full and complete guide to all issues relating to importing and exporting.