Search results
Export food, drink and agricultural products
Check if you need a certificate to export food, drink and agricultural products.
Making a simplified frontier declaration
How to use the simplified declaration procedure when importing goods into the UK.
Making a full import declaration
Find out what you need to do when making a full declaration to bring or receive goods into the UK.
Moving plants from Great Britain to Northern Ireland
What growers and traders need to do to move plants (including plants for planting, seeds, used agricultural and forestry machinery and vehicles and seed potatoes) using a Northern Ireland plant health label (NIPHL).
Manually arrive your goods in the UK
Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
Export groups of products of animal origin: use 30-day support attestations to prove health and traceability
Exporters of groups of products of animal origin (POAO) to the EU and Northern Ireland can join the groupage export facilitation scheme (GEFS) to use 30-day support attestations
Import composite products from the EU and Northern Ireland to Great Britain
Find out what a composite product is, and what you need to do to import or move composite products.
Sending a package abroad
How to complete a Single Administrative Document when items require a full declaration.
EU VAT e-commerce package
Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
Find customs training providers
Find online and face to face training courses which will help you submit customs declarations
Moving qualifying goods from Northern Ireland to the rest of the UK
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
Moving food and animal feed from Northern Ireland to Great Britain (England, Scotland and Wales)
Find out which food and animal feed goods qualify for unfettered access and can move from Northern Ireland to Great Britain without sanitary and phytosanitary (SPS) controls.
Exporting or moving fish from the UK
How to export or move fish for human consumption from the UK (excluding Northern Ireland to the EU)
Export or move live animals and animal products to the EU or Northern Ireland
What you need to do to export or move live animals, products of animal origin and animal by-products to the EU or Northern Ireland
Pay less import duty and VAT when re-importing goods to the UK
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
How to export goods from Northern Ireland: step-by-step
How to move goods from Northern Ireland to destinations outside the EU and GB.
Country guides: Providing services and travelling for business to the EU, Switzerland, Norway, Iceland and Liechtenstein
Information for UK businesses on service provision to individual EU countries.
Northern Ireland Retail Movement Scheme: how to register and seal consignments
Businesses that sell or facilitate movement of food in Northern Ireland can register for the Northern Ireland Retail Movement Scheme.
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
VAT on movements of goods
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.