Importing and Exporting guide
HMRC have published an updated “Guide to Importing & Exporting”. This 63 page document has been designed to help businesses understand the relevant rules and procedures relating to import and export.
The guide has been prepared 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 find this 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 designed to be a full and complete guide to all issues relating to importing and exporting but to act as a basic outline for businesses.