Importing and Exporting
HMRC have published a new guide described as a “New Importers and Exporters starter pack”. This 63 page document has been designed to assist those businesses new to importing and exporting 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