can manage all aspects of customs clearance
on your behalf.
You import when you bring goods into the UK. Commercial imports from outside
the European Union (EU) are subject to systematic controls at the frontier
and may also be subject to import charges, eg customs duties and VAT (Value
Added Tax). Other items which you obtain from outside the EU for your own
use or which fall into the category of gifts, are not regarded as commercial
imports for Customs purposes. However, personal imports and gifts may be
liable to such import charges, eg customs duties and VAT in some circumstances.
Intra-EU goods are not subject to systematic controls and generally, subject
to few exceptions, can move freely without Customs intervention.
EU & Non
The distinction between the treatment of imports from outside the EU compared
with imports from other Member States of the EU - called Intra-EU trade, is
not just semantics, but reflects differences in the law. Customs procedures
that apply to the importation of goods into the UK from places outside the
EU are governed by Community and national law and such goods are required to
be declared to Customs. For intra-EU trade, although customs declarations are
not required and systematic checks are no longer carried out, some Customs
checks are still necessary to prevent the importation of prohibited and restricted
goods and smuggled excise goods. In both situations however the goods are legally
imports into the UK
If you import non-EU goods liable to customs duty and/or Common Agricultural
Policy (CAP) charges, you can suspend payment of the import charges by
placing the goods in an approved customs warehouse. Charges are only payable
(but may be deferred) when the goods are removed from the customs warehousing
You can move imported goods into a free zone without paying import charges
(although relief from excise duty is available only if there is an approved
excise warehouse in the zone).
Instead of having your goods cleared at a port or airport, you can obtain customs
clearance at an approved inland depot.
Remote Transit Sheds (ERTS)
We can remove non-EU goods from the port or airport of arrival in the UK to
premises inland, namely, an Enhanced Remote Transit Shed (ERTS) where the goods
will be placed in temporary storage. We will then clear the goods at the ERTS.
You can download the HM Customs & Excise
guide on imports here.