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Penalties for late or inaccurate Supplementary Declarations
Penalties incurred for failing to return complete, accurate and timely Intrastat Supplementary Declarations.
Sign up for the Trader Support Service to move goods into and out of Northern Ireland
Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Get proof of origin for your goods
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Check your goods meet the rules of origin
Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty.
Trading under WTO rules
How to trade with other countries if there is no UK trade agreement.
UK trade agreements with non-EU countries
Trade agreements with non-EU countries.
Apply to become a registered exporter if you're established in Northern Ireland
Apply to HMRC to become a registered exporter on the Registered Exporter (REX) system.
Types of AEO status
Find out the different types of AEO status.
Incoterms and VAT
How to deal with VAT and Incoterms and when traders have to pay VAT.
Incoterms and contracts
Contract extras you will need to avoid dispute.
What are Incoterms?
What Incoterms are and how to use them.
Incoterms 2020
Incoterms came into force in January 2020.
Check if you can use transit to move goods to the EU and common transit countries
Use common and Union transit when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination
Set up your business to move goods out of the UK using transit
How to get your business ready to move goods out of the UK to Common Transit Convention countries.
Preparing to move your goods out of Northern Ireland using transit
How to plan your route and make declarations if your transit movement is starting in Northern Ireland.
Transporting goods into the UK under transit: step-by-step
Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
Check the amount of guarantee you need for transit movements
Why you need a guarantee and how to work out how much guarantee you need to cover your movements.
Check if you can use your premises to start or end transit movements
Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
Importing goods into the UK using transit
What you and the exporter are responsible for, what to do after a transit movements ends and how to end a movement at your own premises.
Starting and ending transit movements in Northern Ireland
How to notify Border Force if you're starting a movement from an office of departure or ending a movement at an office of destination in Northern Ireland.