{"analytics_identifier":null,"base_path":"/browse/business/imports","content_id":"26df9466-7d33-4c1e-924f-eeafa7db96b4","description":"Includes moving goods in the EU and commodity codes","details":{"groups":[{"content_ids":["1eeb7129-f951-4249-b29d-ed63570a1220","849f71d1-f290-4a8e-9458-add936efefc5","8a543f4b-afb7-4591-bbfc-2eec52ab96c2","7dbefa2e-794d-4786-aee1-8f88d1af4922","6e154f73-ee13-42bc-a7b7-aa9c3384a386","e4e9c4ec-385e-4758-93ac-388bc154815e"],"name":"Overview"},{"content_ids":["81e8949b-a3fa-4712-97ff-decdd80024c8","6b2876cf-6dda-41a7-90bf-42576d4b8b3b"],"name":"Commodity codes and reporting"},{"content_ids":["3224133a-0017-49cc-8c1c-4aeafc477d9a"],"name":"Wood packaging"}],"internal_name":"Business and self-employed / Importing","ordered_second_level_browse_pages":["4c82bdf6-be57-467f-975d-36910fba2fa7","b7d6588c-a056-47fc-9528-0b9ff42c3866","75357ba3-3a08-4291-8fac-ff23eee69885","6fb1566a-e69b-431c-9f08-29a37ac67fcd","0d72ae71-5930-43ae-89ea-7cf4cee5b122","8c5661a7-dc03-4d80-8f66-69798c2f4dde","61dc0b91-3e32-4eaa-9aaf-219410baf81f","75309d1a-bba9-4ad6-b0de-96d978624590","26df9466-7d33-4c1e-924f-eeafa7db96b4","2d9131f5-d1a8-4f0c-b087-53ea0adfd160","fcf23e92-328f-4990-ba44-fbee5f2f7d64","ecf0af86-8fd8-4bb8-90a3-1ddedf5c108e","5a597bb2-7279-4fbc-b896-a162299116ee","85103ee3-ffe3-45b4-9e83-2c5917814bc8","d574ae5d-8a16-4d54-8db1-bc6275e16d51","4c9ab91e-0a6d-4f3b-98c5-045cd99c10ba","f4dce598-64e0-4803-8e58-00c8c2b99111","e2e6c828-208d-4301-85ba-fbc9994e6e49","fb179bc1-b6fa-4ad5-aafc-c79ba43204e1","6bcf642a-4842-4204-8c2d-e63a071afd2d","021dcb50-2cdc-4a9d-b6f8-2e96175d0446","206cab77-67ee-43d4-bdba-9291ff374bba"],"second_level_ordering":"curated"},"document_type":"mainstream_browse_page","first_published_at":"2016-11-03T11:34:44+00:00","links":{"active_top_level_browse_page":[{"api_path":"/api/content/browse/business","api_url":"/api/content/browse/business","base_path":"/browse/business","content_id":"2e47e500-8d91-4747-b6d8-cf6524d570f1","description":"Tools and guidance for businesses","document_type":"mainstream_browse_page","links":{},"locale":"en","public_updated_at":"2021-04-27T12:21:27Z","schema_name":"mainstream_browse_page","title":"Business and self-employed","web_url":"/browse/business","withdrawn":false}],"available_translations":[{"api_path":"/api/content/browse/business/imports","api_url":"/api/content/browse/business/imports","base_path":"/browse/business/imports","content_id":"26df9466-7d33-4c1e-924f-eeafa7db96b4","document_type":"mainstream_browse_page","links":{},"locale":"en","public_updated_at":"2024-11-01T10:37:58Z","schema_name":"mainstream_browse_page","title":"Importing","web_url":"/browse/business/imports","withdrawn":false}],"children":[{"api_path":"/api/content/import-goods-into-uk","api_url":"/api/content/import-goods-into-uk","base_path":"/import-goods-into-uk","content_id":"849f71d1-f290-4a8e-9458-add936efefc5","details":{"step_by_step_nav":{"steps":[{"contents":[{"text":"Follow these steps if you're moving goods permanently to: ","type":"paragraph"},{"contents":[{"text":"England, Wales or Scotland (Great Britain) from a country outside the UK"},{"text":"Northern Ireland from a country outside the UK and the EU "}],"style":"choice","type":"list"},{"text":"What you need to do is different if you are: ","type":"paragraph"},{"contents":[{"href":"/guidance/trading-and-moving-goods-in-and-out-of-northern-ireland-from-1-january-2021","text":"moving goods between Great Britain and Northern Ireland or from the EU to  Northern Ireland"},{"href":"/goods-sent-from-abroad","text":"getting goods through the post"},{"href":"/duty-free-goods","text":"bringing goods in your luggage for personal use"},{"href":"/guidance/bringing-merchandise-to-the-uk-in-your-baggage","text":"bringing goods in your luggage, car or van to use in your business or sell"},{"href":"/guidance/temporary-admission","text":"bringing in goods temporarily"},{"href":"/guidance/returning-goods-to-the-uk","text":"bringing goods back into the UK after they were rejected at another country’s border"},{"href":"/moving-to-uk","text":"moving to the UK with your belongings"}],"style":"choice","type":"list"}],"title":"Check if you need to follow this process"},{"contents":[{"text":"You need an Economic Operators Registration and Identification number (EORI number)  that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.","type":"paragraph"},{"text":"If you move goods to or from Northern Ireland, you may need one that starts with XI.","type":"paragraph"},{"contents":[{"href":"/eori","text":"Get an EORI number"}],"type":"list"},{"text":"If you store goods in the UK for sellers outside the UK, you may need to apply to the Fulfilment House Due Diligence Scheme.","type":"paragraph"},{"contents":[{"href":"/guidance/fulfilment-house-due-diligence-scheme","text":"Find out if you need to apply to the Fulfilment House Due Diligence Scheme"}],"type":"list"},{"text":"There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.","type":"paragraph"},{"contents":[{"href":"/guidance/using-simplified-declarations-for-imports","text":"Find out about using simplified declaration procedures"},{"href":"/guidance/authorised-economic-operator-certification","text":"Check if Authorised Economic Operator status is right for you"}],"type":"list"}],"title":"Get your business ready to import"},{"contents":[{"text":"The business sending you the goods may need:","type":"paragraph"},{"contents":[{"text":"to make an export declaration in their country"},{"text":"licences or certificates to send goods to the UK"}],"style":"choice","type":"list"},{"text":"Check whoever is sending the goods is able to export them from their country.","type":"paragraph"}],"logic":"and","title":"Check the business sending you the goods can export to the UK"},{"contents":[{"text":"You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. ","type":"paragraph"},{"text":"Most businesses that import goods use a transporter or customs agent.","type":"paragraph"},{"contents":[{"href":"/guidance/appoint-someone-to-deal-with-customs-on-your-behalf","text":"Find out how to hire someone to deal with customs for you"}],"type":"list"}],"title":"Decide who will make customs declarations and transport the goods"},{"contents":[{"text":"You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence. ","type":"paragraph"},{"text":"Your customs agent or transporter might be able to help you with this. ","type":"paragraph"},{"contents":[{"href":"/guidance/finding-commodity-codes-for-imports-or-exports","text":"Find the right commodity code for your goods"}],"type":"list"}],"title":"Find out the commodity code for your goods"},{"contents":[{"text":"When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.","type":"paragraph"},{"contents":[{"href":"/guidance/how-to-value-your-imports-for-customs-duty-and-trade-statistics","text":"Work out the value of your goods for customs"}],"type":"list"}],"logic":"and","title":"Work out the value of your goods"},{"contents":[{"text":"You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from. ","type":"paragraph"},{"contents":[{"href":"/guidance/import-and-export-goods-using-preference-agreements","text":"Find out if you can pay a lower rate of Customs Duty because of a trade agreement"}],"type":"list"},{"text":"You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.","type":"paragraph"},{"contents":[{"href":"/guidance/check-if-you-can-pay-a-reduced-rate-of-customs-duty","text":"Check other ways you can pay a lower rate of Customs Duty"}],"type":"list"}],"title":"Find out if you can reduce your Customs Duty"},{"contents":[{"text":"You may be able to delay sending information about goods or paying Customs Duty.","type":"paragraph"},{"contents":[{"href":"/guidance/check-if-you-can-delay-customs-duty-and-import-vat","text":"Check if you can delay your Customs Duty"}],"type":"list"}],"logic":"and","title":"Find out if you can delay your Customs Duty"},{"contents":[{"text":"There are special rules and you may need to get licences or certificates if you are importing any of the following:","type":"paragraph"},{"contents":[{"href":"/government/collections/guidance-on-importing-and-exporting-live-animals-or-animal-products","text":"animals and animal products"},{"href":"/government/collections/importing-and-exporting-plants-and-plant-products","text":"plants and plant products"},{"href":"https://www.food.gov.uk/business-guidance/importing-high-risk-foods","text":"high risk food"},{"href":"/guidance/apply-for-a-certificate-to-import-a-veterinary-medicine-into-the-uk","text":"veterinary medicines"},{"href":"/guidance/import-a-human-medicine","text":"human medicine"},{"href":"/guidance/controlled-drugs-import-and-export-licences","text":"controlled drugs"},{"href":"https://www.hta.gov.uk/hta-guidance-coding-and-import-tissues-and-cells-human-application","text":"tissues and cells for human application"},{"href":"/guidance/importing-and-exporting-waste","text":"waste shipments"},{"href":"/guidance/labelling-f-gas-equipment-you-produce-import-or-install","text":"products containing F gas"},{"href":"/guidance/precursor-chemical-licensing","text":"precursor chemicals"},{"href":"http://www.hse.gov.uk/pic/","text":"hazardous chemicals"},{"href":"https://www.onr.org.uk/our-work/what-we-regulate/civil-nuclear-security-and-safeguards/import-licensing/","text":"nuclear material (on the Office for Nuclear Regulation website)"},{"href":"/guidance/import-controls-on-offensive-weapons","text":"guns, knives, swords and other weapons"},{"href":"/guidance/import-controls","text":"weapons and goods that could be used for torture or capital punishment"}],"style":"choice","type":"list"}],"title":"Check if you need a licence or certificate for your goods"},{"contents":[{"contents":[{"href":"/guidance/labelling-and-marketing-standards-from-1-january-2021","text":"Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods"}],"type":"list"}],"title":"Check the labelling, marking and marketing rules"},{"contents":[{"text":"If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.","type":"paragraph"},{"contents":[{"href":"/import-customs-declaration","text":"Make an import declaration yourself and get your goods cleared by UK customs"}],"type":"list"}],"title":"Get your goods through customs"},{"contents":[{"text":"If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).","type":"paragraph"},{"contents":[{"href":"/guidance/vat-imports-acquisitions-and-purchases-from-abroad","text":"Find out how to claim a VAT refund"}],"type":"list"}],"title":"Claim a VAT refund"},{"contents":[{"text":"If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.","type":"paragraph"},{"contents":[{"href":"/guidance/refunds-and-waivers-on-customs-debt","text":"Find out how to claim a refund or make a claim for rejected imports"}],"type":"list"},{"text":"If you paid too little Customs Duty or import VAT, report it to HMRC.","type":"paragraph"},{"contents":[{"href":"/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-c2001","text":"Find out how to tell HMRC you’ve underpaid and pay the difference"}],"type":"list"}],"title":"If you paid the wrong amount of duty or rejected the goods"},{"contents":[{"text":"You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).","type":"paragraph"},{"text":"If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.","type":"paragraph"}],"title":"Keep invoices and records"}],"title":"Import goods into the UK: step by step"}},"document_type":"step_by_step_nav","links":{"parent":[{"api_path":"/api/content/browse/business/imports","api_url":"/api/content/browse/business/imports","base_path":"/browse/business/imports","content_id":"26df9466-7d33-4c1e-924f-eeafa7db96b4","description":"Includes moving goods in the EU and commodity codes","document_type":"mainstream_browse_page","links":{},"locale":"en","public_updated_at":"2024-11-01T10:37:58Z","schema_name":"mainstream_browse_page","title":"Importing","web_url":"/browse/business/imports","withdrawn":false}]},"locale":"en","public_updated_at":"2024-11-14T13:59:00Z","schema_name":"step_by_step_nav","title":"Import goods into the UK: step by step","web_url":"/import-goods-into-uk","withdrawn":false},{"api_path":"/api/content/trade-tariff","api_url":"/api/content/trade-tariff","base_path":"/trade-tariff","content_id":"1118c97c-7d52-40f7-b283-6c5090ec6721","document_type":"transaction","links":{"parent":[{"api_path":"/api/content/browse/business/imports","api_url":"/api/content/browse/business/imports","base_path":"/browse/business/imports","content_id":"26df9466-7d33-4c1e-924f-eeafa7db96b4","description":"Includes moving goods in the EU and commodity codes","document_type":"mainstream_browse_page","links":{},"locale":"en","public_updated_at":"2024-11-01T10:37:58Z","schema_name":"mainstream_browse_page","title":"Importing","web_url":"/browse/business/imports","withdrawn":false}]},"locale":"en","public_updated_at":"2017-05-11T15:17:45Z","schema_name":"transaction","title":" Trade Tariff: look up commodity codes, duty and VAT rates","web_url":"/trade-tariff","withdrawn":false},{"api_path":"/api/content/import-customs-declaration","api_url":"/api/content/import-customs-declaration","base_path":"/import-customs-declaration","content_id":"8a543f4b-afb7-4591-bbfc-2eec52ab96c2","details":{"step_by_step_nav":{"steps":[{"contents":[{"text":"Follow these steps to get your goods for import through UK customs if you’re managing the process yourself.","type":"paragraph"},{"text":"Getting customs clearance is complicated. You can hire a transporter or customs agent to make the import declaration and get your goods through UK customs.","type":"paragraph"},{"contents":[{"href":"/guidance/appoint-someone-to-deal-with-customs-on-your-behalf","text":"Hire someone to deal with customs for you"}],"type":"list"},{"text":"Your business must be ready to import the goods before you can get customs clearance.","type":"paragraph"},{"contents":[{"href":"/import-goods-into-uk","text":"Find out about importing goods into the UK"}],"type":"list"},{"contents":[{"href":"/check-customs-declaration","text":"Check if you need to make an import declaration"}],"type":"list"}],"title":"Check if you need to follow this process"},{"contents":[{"text":"You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.","type":"paragraph"},{"text":"If you move goods to or from Northern Ireland you may need one that starts with XI.","type":"paragraph"},{"contents":[{"href":"/eori","text":"Get an EORI number"}],"type":"list"},{"text":"Depending on where you're moving goods, you need to be registered on the right systems and have compatible software to make declarations.","type":"paragraph"},{"contents":[{"href":"/check-customs-declaration","text":"Check what systems and software you need to make declarations"}],"type":"list"}],"title":"Set up your business for making import declarations"},{"contents":[{"text":"There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.","type":"paragraph"},{"contents":[{"href":"/guidance/using-simplified-declarations-for-imports","text":"Find out about using simplified declaration procedures"},{"href":"/guidance/authorised-economic-operator-certification","text":"Check if Authorised Economic Operator status is right for you"}],"type":"list"},{"text":"If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.","type":"paragraph"},{"contents":[{"href":"/guidance/declaring-goods-brought-into-great-britain-from-the-eu-from-1-january-2021","text":"Check if you can declare your goods later if you're importing goods from the EU"}],"type":"list"},{"text":"If you regularly import goods using Common Transit, you can apply to start movements of goods at your own premises.","type":"paragraph"},{"contents":[{"href":"/guidance/apply-to-be-an-authorised-consignor-or-consignee","text":"Check if consignee status is right for your business"}],"type":"list"}],"title":"Check if you can make the customs process quicker"},{"contents":[{"text":"You need to register as an importer if you import things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms. ","type":"paragraph"},{"text":"Register to import:","type":"paragraph"},{"contents":[{"href":"/guidance/importing-plants-fruit-vegetables-or-plant-material-to-the-uk","text":"fresh produce, plants or plant products "},{"href":"/guidance/moving-prohibited-plants-plant-pests-pathogens-and-soil","text":"‘prohibited� plants or plant products"},{"href":"/guidance/import-or-export-live-fish-and-shellfish","text":"live fish or shellfish"},{"href":"/guidance/import-wood-wood-products-or-bark-from-non-eu-countries","text":"wood or wood products"},{"href":"/guidance/import-a-human-medicine","text":"human medicines"},{"href":"/guidance/apply-for-a-certificate-to-import-a-veterinary-medicine-into-the-uk","text":"veterinary medicines"},{"href":"https://www.hse.gov.uk/reach/about.htm","text":"chemicals"},{"href":"/guidance/import-controls","text":"controlled goods"}],"style":"choice","type":"list"}],"title":"Register to import goods with restrictions"},{"contents":[{"text":"There are special rules and you may need to get licences or certificates if you are importing any of the following:","type":"paragraph"},{"contents":[{"href":"/government/collections/guidance-on-importing-and-exporting-live-animals-or-animal-products","text":"animals and animal products"},{"href":"/government/collections/importing-and-exporting-plants-and-plant-products","text":"plants and plant products"},{"href":"https://www.food.gov.uk/business-guidance/importing-high-risk-foods","text":"high risk food"},{"href":"/guidance/apply-for-a-certificate-to-import-a-veterinary-medicine-into-the-uk","text":"veterinary medicines"},{"href":"/guidance/import-a-human-medicine","text":"human medicine"},{"href":"/guidance/controlled-drugs-import-and-export-licences","text":"controlled drugs"},{"href":"https://www.hta.gov.uk/hta-guidance-coding-and-import-tissues-and-cells-human-application","text":"tissues and cells for human application"},{"href":"/guidance/importing-and-exporting-waste","text":"waste"},{"href":"/guidance/labelling-f-gas-equipment-you-produce-import-or-install","text":"products containing F gas"},{"href":"/guidance/precursor-chemical-licensing","text":"precursor chemicals"},{"href":"http://www.hse.gov.uk/pic/","text":"hazardous chemicals"},{"href":"http://www.onr.org.uk/cnss/licensing.htm","text":"nuclear material"},{"href":"/guidance/import-controls-on-offensive-weapons","text":"guns, knives, swords and other weapons"},{"href":"/guidance/import-controls","text":"weapons and goods that could be used for torture or capital punishment"}],"style":"choice","type":"list"}],"title":"Check if you need a licence or certificate for your goods"},{"contents":[{"contents":[{"href":"/guidance/labelling-and-marketing-standards-from-1-january-2021","text":"Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods"}],"type":"list"}],"logic":"and","title":"Check the labelling, marking and marketing rules"},{"contents":[{"text":"If you import things like plant or animal products, you need to choose a place where the goods can be inspected. This needs to happen before they’re allowed through the UK border.","type":"paragraph"},{"contents":[{"href":"/government/publications/uk-border-inspection-posts-contact-details","text":"Find an inspection point for animals and animal products"},{"href":"/government/publications/plant-imports-authorised-points-of-entry-to-the-uk","text":"Find an inspection point for plants, plant products, seeds and wood"},{"href":"https://www.food.gov.uk/business-guidance/high-risk-food-of-non-animal-origin","text":"Find an inspection point for high risk food and feed that is not of animal origin"},{"href":"https://ec.europa.eu/environment/cites/info_entry_points.htm","text":"Find an inspection point for endangered species, or products made from endangered plants or animals"}],"type":"list"},{"text":"You need to let the inspection point know when the goods are arriving. You might have to pay a fee for the inspection.","type":"paragraph"}],"title":"Arrange for the goods to be inspected"},{"contents":[{"contents":[{"href":"/check-customs-declaration","text":"Find out how to submit import declarations"},{"href":"/guidance/amend-or-cancel-a-customs-declaration-service-import-declaration","text":"Find out how to change or cancel an import declaration"}],"type":"list"},{"text":"If you're importing goods from the EU to England, Scotland or Wales (Great Britain) you might be able to delay making a declaration for up to 6 months.","type":"paragraph"},{"contents":[{"href":"/guidance/declaring-goods-brought-into-great-britain-from-the-eu-from-1-january-2021","text":"Check if you can declare your goods later to make the importing process quicker"}],"type":"list"}],"title":"Submit and manage the import declaration"},{"contents":[{"text":"HMRC will tell you how much to pay after you submit the declaration. ","type":"paragraph"},{"contents":[{"href":"/guidance/paying-vat-and-duties-on-imports","text":"Find out how and when to pay VAT and duty"}],"type":"list"}],"title":"Pay VAT and duty"},{"contents":[{"text":"The goods may be held at the border if, for example:","type":"paragraph"},{"contents":[{"text":"you have not paid the right amount of duty or VAT"},{"text":"you do not have the right import licences for the goods or business"},{"text":"they did not pass inspection"},{"text":"they have been combined with a shipment that has been held up"}],"style":"choice","type":"list"},{"text":"If this happens you will be told why.","type":"paragraph"},{"contents":[{"href":"/government/organisations/hm-revenue-customs/contact/national-clearance-hub","text":"Contact the National Clearance Hub to get help"}],"type":"list"}],"title":"Get the goods released if they're held up at the border"}],"title":"Get UK customs clearance when importing goods into the UK: step by 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