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Guide to Importing & Exporting Breaking down the Barriers Version 32 – October

Guide to Importing & Exporting Breaking down the Barriers Version 32 – October 2011 1 H M REVENUE & CUSTOMS WELCOME YOU TO THE NEW IMPORTERS AND EXPORTERS STARTER PACK Contents *denotes new or updated information in this version of the pack (i) Introduction Who is this publication aimed at? 6 HM Revenue & Customs (HMRC) 6 UK Border Agency (UKBA) 7 Border Force (BF) Officers 7 The National Clearance Hub (NCH) 8 Regional Business Education and Support Teams (BESTs) 8 Why would I come into contact with HM Revenue & Customs and the UK Border Agency? 8 Can I use an Agent to act on my behalf? 8 What is an Import? 9 What is an Export? 9 Countries of the EU 9 Why do I need to be aware of this? 9 How to use this Pack? 10 VAT, Excise and Customs Helpline 10 Tariff Classification Service 10 Notices 10 Acknowledgements 10 (ii) A Guide To Import Procedures The Tariff 11 UK Trade Tariff 12 Why are HM Revenue & Customs and the UK Border Agency interested in my goods? 12 The Single Administrative Document (SAD) – C88 12 Import Declaration 12 Can I use an Agent to make an import declaration on my behalf? 12 What is Economic Operator Registration Identification (EORI)? 13 Structure of the EORI number 13 How to obtain an EORI number in the UK 13 How quickly will I be notified of my EORI number? 14 * Authorised Economic Operator (AEO) 14 What is the Commodity Code? 14 What is the Customs Procedure Code (CPC)? 15 Payment of Import Duty and VAT 15 What is the Import Value? 16 How do I determine the customs value of my goods? 16 Valuation Declarations 16 Rates of Exchange 16 What documentation will I have when I import? 16 What is temporary storage? 17 How does temporary storage work? 17 What do I need to do to be authorised as a temporary storage operator? 18 What is meant by “Customs Control”? 18 What is a Deferment Account and how does it work? 18 Version 32 – October 2011 2 What are Preferential Rates of Duty? 19 What are Customs Freight Simplified Procedures (CFSP)? 20 What are Single Authorisation for Simplified Procedures (SASP)? 20 Can I personally bring commercial goods, purchased outside the UK, back with me? 20 Further Information 21 Business Link Website 21 An example of a completed C88 form 22 Am I likely to need an import licence or permit? 24 What are Common Agricultural Policy (CAP) Licences? 24 How will I know if I need a CAP licence? 24 What are Department for Business, Innovation and Skills (BIS) Licences? 24 What are Department for the Environment, Food & Rural Affairs (DEFRA) Documents? 25 * When will I need a Department for Environment, Food & Rural Affairs (DEFRA) Document? 25 Aflatoxins 26 When will I need a Forestry Commission Inspection Document? 27 When will I need a European Commission Licence? 27 What are Health & Safety Executive (HSE) controls? 27 When will I need an Office of Communications (Ofcom) Licence? 28 When will I need a Health Certificate? 28 What are Environment Agency controls? 28 When will I need a Kimberley certificate? 29 When will I need a Catch Document? 29 When will I need an Office for Civil Nuclear Security (OCNS) Licence? 29 When will I need a Department for Energy and Climate Change (DECC) import licence? 29 Offensive Weapons 30 Firearms 31 Realistic Imitation Firearms (RIFs) 31 What are Tariff Quotas? 33 Who imposes Tariff Quotas? 33 Will I be involved in Tariff Quotas? 33 How do I request a share of the Quota? 33 What happens to my request? 34 Where can I get further advice? 34 What are Import Preferences? 35 What are the Import Preference Schemes? 35 * What is meant by the “origin” of the product / goods? 36 Roles and Responsibilities 36 What if my goods are not transported directly to the UK? 36 Can certificates be obtained retrospectively or replacements obtained? 36 What happens if I cannot get a certificate in time? 37 Can I claim a preference for every import? 37 What if the quota is used up? 37 (iii) A Guide To Export Procedures The Tariff 38 UK Trade Tariff 39 Why are HM Revenue & Customs and the UK Border Agency interested in my goods? 39 Export Declaration 39 What happens if I use an Agent to make an export declaration on my behalf? 39 What is Economic Operator Registration Identification (EORI)? 40 Version 32 – October 2011 3 Structure of the EORI number 40 How to obtain an EORI number in the UK 40 How quickly will I be notified of my EORI number? 41 * Authorised Economic Operator (AEO) 41 How do I make an export declaration? 41 National Export System (NES) Export Declarations 42 When are the declarations made? 42 How is an export declaration made? 43 What details need to be declared? 43 Declaration Unique Consignment Reference (DUCR) 43 WCO Recommendation for DUCR 44 What is a Commodity Code? 44 What is a Customs Procedure Code (CPC)? 44 Are there any export taxes? 45 What if my goods don’t go directly from the UK to outside the EU? 45 Can I personally take goods directly to the customer? 46 Do I have to keep any documents? 46 What are Single Authorisation for Simplified Procedures (SASP)? 46 Further Information 46 Business Link Website 47 Am I likely to need an export license? 48 How do I know if I need a licence? 48 What types of licences are there? 48 When will I need a Kimberley certificate? 50 When will I need a Catch Document? 50 * What are Export Preferences? 51 What is meant by the “origin” of the product / goods? 51 What evidence is required? 51 What happens to my EUR1 once it has been completed? 51 What if an error is made? 52 What happens if documents are lost? 52 What if a preference document is not issued at the time of export? 52 What if I act as an intermediary – obtaining goods from one party for supply to another? 52 (iv) Transit Systems What is Community Transit (CT)? 53 Status of the goods 53 * What is the New Computerised Transit System (NCTS)? 53 Combined Community Transit / Safety and Security (S&S) Declarations 54 How can I submit NCTS declarations? 54 E-mail via EDCS 54 HM Revenue and Customs NCTS web channel 54 NCTS XML (Extensible Mark-Up Language) declaration channel 55 Location of the goods 55 What are the control procedures? 55 * What is simplified transit? 56 Further Information 56 Community Status documents 56 Transports Internationaux Routiers (TIR) 57 Procedure at the Office of Entry into the Community 58 * Procedure at the Office of Destination 58 (v) An Explanation of Duty Relief Procedures What are Duty Relief procedures? 59 Version 32 – October 2011 4 Version 32 – October 2011 5 When might they be of use? 59 What are the schemes? 59 What is Inward Processing Relief (IP)? 59 How does IP work? 59 Do I need to be authorised to use IP? 60 What is Outward Processing Relief (OPR)? 60 How does OPR work? 61 Do I need to be authorised to use OPR? 61 What is Returned Goods Relief (RGR)? 61 How does RGR work? 61 Do I need to be authorised to use RGR? 61 What is Temporary Admission (TA)? 61 How does TA work? 62 Do I need to be authorised to use TA? 62 ATA Carnets 62 What is Customs Warehousing? 63 How does Customs Warehousing work? 63 Do I need to be authorised to use Customs Warehousing? 63 What is End-Use Relief? 63 How does End-Use Relief work? 64 Do I need to be authorised to use End-Use Relief? 64 What is Processing under Customs Control (PCC)? 64 How does PCC work? 64 Do I need to be authorised to use PCC? 64 What is Free Zone? 65 How does Free Zone work? 65 Do I need to be authorised to use Free Zone? 65 What are Rejected Imports? 65 Do I need to be authorised to use the Rejected Imports procedure? 66 What is the Community System of Duty Reliefs (CSDR)? 66 How does CSDR work? 66 Do I need to be authorised to use CSDR? 66 What is Onward Supply Relief (OSR)? 67 What are the criteria and conditions of OSR? 67 Completion of box 44 of the Import Declaration C88 (SAD) 68 What OSR Customs Procedure Code (CPC) can you use on the C88? 69 How do you account for the goods in your VAT records? 69 What other relief schemes are there? 69 Introduction Section i Who is this publication aimed at? This information pack is for anybody, whether already in business or not, who wishes to bring goods into the United Kingdom (UK) from outside the European Union (EU), or uploads/Geographie/ importing-guide.pdf