can manage all aspects of import excise tariffs
on your behalf.
All imports must be accompanied by an import entry using Form C88 the Single
Administrative Document (SAD). We do this electronically using Direct Trader
(DTI). All goods must be allocated a tariff code which is used to determine the
amount of duty to be paid at customs. If you import goods from another EU member
state, you do not need to make a customs entry. However, you may be required
to complete an Intrastat supplementary declaration if your EU imports (arrivals)
exceed an annual value threshold.
When you import goods you must pay
duty, Value Added Tax (VAT), agricultural levy
etc which are liable under UK or EU law. However,
you can defer paying most import charges and those
due on the removal of goods from warehouses or
free zones (including VAT) for an average of 30
days. To be approved for deferment, you must meet
certain conditions, including:
- providing an approved security
- agreeing to pay by direct debit
There are a number of other processes which we can manage in order to effect
duty relief. These include Inward Processing Relief, End-Use Relief, Temporary
Inportation and other types of relief.
can download the HM Customs & Excise guide on imports