Importing and Exporting guide
HMRC have published an updated version of their information pack entitled “Guide to Importing & Exporting”. This 64 page document is intended to operate as a basic guide to help businesses understand the relevant rules and procedures that should 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 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