Report tax fraud or avoidance to HMRC
Illegal activity you can report to HMRC and UK Visas and Immigration
Find details of the type of illegal activity you should report to HM Revenue & Customs.
You can contact HM Revenue & Customs (HMRC) and the UK Visas and Immigration to report information you have about illegal trading in:
- drugs
- alcohol
- cigarettes and tobacco
- firearms and explosives
- cash
- financial products such as shares and securities
- hydrocarbon oils
- military equipment - including any breaches of sanctions and arms embargoes
- weapons of mass destruction or their components
- indecent and obscene material - including child pornography
- meat and other foodstuffs
- endangered and protected species
- high-value goods such as works of art, antiques, gold, jewellery, etc
- counterfeit goods
- dangerous substances
You can also contact HMRC to report information about tax frauds involving:
- Aggregates Levy
- Betting and Gaming Duty
- Climate Change Levy
- Excise duties - including illegal use of rebated 'red' diesel
- Insurance Premium Tax
- Landfill Tax
- VAT - including Missing Trader Intra Community (MTIC) fraud (also known as 'carousel' fraud)
Report an immigration or border crime.
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Report tax fraud or avoidance to HMRC
How to report tax fraud or avoidance to HMRC.
Report a person or business you think is not paying enough tax or is committing another type of fraud against HM Revenue and Customs (HMRC).
This includes:
- running a business without telling HMRC
- not paying enough Income Tax or National Insurance
- making false claims for the Coronavirus Job Retention Scheme
- making false claims for Child Benefit or Tax Credits
- not being registered for VAT when they should be
- not charging VAT or other taxes on goods or services they sell
- not paying VAT or other taxes on goods or services they buy
- hiding money, shares or other assets in an offshore bank account
- other types of tax avoidance or tax evasion
There’s a different way to report suspicious HMRC emails, text messages and phone calls, benefit fraud (excluding Child Benefit and Tax Credit fraud) or other types of fraud, such as identity theft.
How to make a report
Fill in the online form to tell HMRC what you know about the person or business.
You do not have to give your name or contact details unless you want to. Any information you give will be kept private and confidential.
Do not send supporting information. You can tell HMRC if you have any when you make your report. HMRC will only ask for more information if needed, as long as you’ve given your contact details.
For your own safety you should not try to find out more or let anyone know you’re making a report.
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Information required for HMRC Fraud Hotline information reporting
Details of the illegal activity, where and when it is taking place, and other information.
When contacting HMRC, you need to state:
- what illegal activity is taking place
- when it is happening
- where it is happening
- how long it has been going on for
If you know, you should also give details of:
- vehicles involved, including registration number(s), type, make, model, colour and where parked
- airports and countries of arrival and departure,
airline(s), date and time of travel, flight numbers, travel agents - ports of arrival and departure, ferry companies used, dates
- container/trailer numbers, names and addresses of consignor and consignee, delivery address, airports/ports/countries of arrival and departure, description of cargo, waybill or parcel numbers, name of vessel or flight number, name of carrier, expected date and time of arrival and departure
- other information about transport or method of travel, if relevant
It would also be helpful if you could provide details of:
- Your connection with the person or business. Please state whether you are related, if they are a friend, casual acquaintance or friend of a friend. If the information is about a business, is it one you worked for or used? Tell HMRC if you still see the person or deal with the business, or whether the contact was a one-off.
- How you became aware of the information, whether you were told it in confidence, witnessed it, acquired it through your work, overheard it, or it is based on your suspicions.
- Whether others also know the information.
- Whether you will give evidence in court.
- What effect it is likely to have on you and others if HMRC use this information.
- Your details. You don't have to give them, but if you do, you may be eligible for a cash reward. Your details will be kept securely within HMRC.
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Examination of postal packages entering the UK
In this guide:
- Importing and exporting by post
- How to declare goods when importing by post
- Calculating Customs charges when importing by post
- Examination of postal packages entering the UK
- Pay outstanding charges on goods imported by post
- Sending a package abroad
- Trade imports by post - how to complete customs documents
- Receiving items from abroad
How to declare goods when importing by post
Why goods imported by post must be declared and what may happen if they aren't.
Last updated: 20 September 2024
Temporary arrangements for moving goods from Great Britain to Northern Ireland
Until the Windsor Framework arrangements come into effect, HMRC has adopted a temporary approach to applying declaration requirements for the movement of goods in parcels (including by the Royal Mail Group and express carriers).
The temporary approach recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the COVID-19 pandemic, and specific challenges for operators moving parcels. This guidance explains the detail of this approach.
In almost all cases, goods sent to consumers will not need a customs declaration.
Declarations will only usually be needed where the goods are either:
- prohibited or restricted — this is explained in the section ‘Goods with restrictions in place’
- being sent from a business to another business, where the value of the goods is more than £135
The controls and requirements that apply during the temporary approach period are:
Northern Ireland residents receiving goods from Great Britain
If you are a Northern Ireland resident consumer, you can continue to receive goods from Great Britain with no new requirements.
Individuals in Great Britain sending goods to Northern Ireland residents and businesses
You can continue to send goods in parcels to Northern Ireland residents and businesses in the same way you did before 1 January 2021. For example by using a Post Office, express service point or returning goods to businesses.
You can continue to send goods in parcels to businesses (such as returned goods) as you usually do with no new requirements.
Northern Ireland businesses receiving goods from a business in Great Britain valued over £135
If you are a Northern Ireland based business receiving goods valued over £135 through the Royal Mail Group or an express carrier you will have to submit a declaration. However, you can delay when you do this and you will be able to use the free Trader Support Service (TSS) to do so.
You should speak to the TSS on when and how to make this declaration, and further details on how you will be able to submit this delayed declaration will be issued in due course.
You should prepare by:
- signing up for the Trader Support Service
- registering to get an EORI number
- storing an invoice for the goods you received, including the date you received them
You should also take steps to avoid the risk of needing to pay tariffs unnecessarily on these goods. You’ll need to keep additional records, dependent on the tariff removal route appropriate:
- You could consider applying to join the UK Internal Market Scheme to become authorised to declare goods ‘not at risk’. You’ll need to meet certain criteria to do this, including being able to demonstrate the end use of the goods.
- Proof that the goods meet rules of origin to benefit from zero tariffs under the EU-UK Trade and Cooperation Agreement; or
- Evidence that you’re within your de minimis state aid allowance, if you want to claim a Customs Duty Waiver.
Northern Ireland businesses receiving goods from a business in Great Britain valued at £135 or less
If the goods you are receiving in a parcel have a value of £135 or less, then you can continue to receive these goods from Great Britain as usual with no new requirements. A declaration is not required for these goods.
Businesses in Great Britain sending excise goods to Northern Ireland residents and businesses
The temporary approach to declaration requirements now also includes excise goods that are already UK duty paid. This means that for as long as the temporary arrangements are in place, businesses sending excise duty paid goods from Great Britain to Northern Ireland by RMG or an express carrier, do not need to make a customs declaration.
There is still a liability to excise duty on arrival in Northern Ireland but you can offset this against the duty already paid in Great Britain. In the limited circumstances where the duty already paid is less than the liability, you’ll have to account for the duty.
However, when the temporary arrangements for post and parcels are in place you can either:
- Defer payment of any additional excise duty until the end of the temporary arrangements. If you do this, you should keep records to be able to account for any excise duty at the end of the temporary arrangements, covered in Excise Notice 206.
- Choose to use excise periodic accounting to account for and pay any additional duty, in which case you can read more information about periodic accounting in Excise Notice 197.
Read more information about periodic accounting in Excise Notice 197.
Find more information about moving excise goods from Great Britain to Northern Ireland by parcel.
Further guidance on what businesses need to do to account for additional excise duty that has been deferred before the end of the temporary arrangements will be published in due course.
Northern Ireland businesses receiving excise goods from a business in Great Britain valued over £135
If you are a business based in Northern Ireland receiving excise goods valued over £135 from a business in Great Britain, you will have to submit a declaration in line with the arrangements for other goods set out above
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Calculating Customs charges when importing by post
How Customs charges apply to gifts, consignments of multiple gifts and used goods.
There will be future changes to the current arrangements for sending parcels from Great Britain to Northern Ireland. Find out what you need to do when moving parcels from Great Britain to Northern Ireland under the Windsor Framework from 30 September 2024.
The limits for Customs Duty and Import VAT are detailed below along with any changes that apply now that the UK has left the EU.
For imports of goods from outside the UK in consignments not exceeding £135 in value (which aligns with the threshold for customs duty liability), the point at which VAT is collected has been moved from the point of importation to the point of sale. This will mean that UK supply VAT, rather than import VAT, will be due on these consignments.
The £135 limit applies to the value of a total consignment that is imported, not the separate value of individual items that are in a consignment.
This does not include alcohol, tobacco products, perfume or toilet waters, these items are excluded from the relief of customs duty and VAT. Charges at import will be payable.
Low value consignment relief (LVCR), which is an import VAT exemption for goods valued at £15 or less, has been removed in:
- Great Britain for goods imported from outside the UK
-
Northern Ireland for goods ordered remotely that are imported from outside the UK and EU Consignments of goods with a value of £135 or less that are outside:
- the UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale
- the UK and EU and sold directly to customers (not through an online marketplace) in Northern Ireland will have import VAT charged
- if you’re sent a gift with a value of £39 or less, which complies with the rules, it will be free from Customs Duty and Import VAT (gifts of alcohol and tobacco are subject to limits and gifts of perfumes and toilet waters are subject to different limits)
- Customs Duty becomes payable if the value of the goods is over £135
In summary:
Goods value Customs charges applicable £0.00 to £135 No Customs Duty
No Import VAT£135.01 and greater Customs Duty due,
Import VAT dueExcluding the following: alcohol, tobacco products, perfumes and toilet waters. These items do not benefit from the relief of Customs Duty or VAT at import, and alcohol and tobacco products will also be liable to Excise Duty.
There are several other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief, you can contact Imports and exports: general enquiries.
Gifts
The Gift allowance is £39 in value, gifts above this amount are liable to Import VAT. Customs Duty also becomes payable if the value of the goods is over £135.
To qualify as a gift:
- the customs declaration must be completed correctly
- the gift must be sent from a private person outside the UK to a private person(s) in the UK
- there is no commercial or trade element and the gift has not been paid for either directly or indirectly by anyone in the UK
- the gift is of an occasional nature only, for example, for a birthday or anniversary
If you purchase something from outside of the UK to give as a gift to a relative or friend, whether or not it is addressed to that person, it will be treated as a ‘commercial consignment’, for which the Import VAT relief threshold applies.
Gifts of alcohol and tobacco products
Gifts of alcohol and tobacco products, with a value not exceeding £39, qualify for relief from import duties and Import VAT, subject to the following limits against each of the goods described below:
Tobacco products Quantity cigarettes 50 or cigarillos (cigars with a maximum weight each of 3 grammes) 25 or cigars 10 or smoking tobacco 50 grammes
Alcohol and alcoholic beverages distilled beverages and spirits of an alcoholic strength exceeding 22% by volume, undenatured ethyl alcohol of 80% by volume and over 1 litre or distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less, sparkling wines and fortified wines 1 litre or still wines 2 litres If gifts of alcohol and tobacco are sent in excess of the quantities shown in the above table, relief from Import Duty will only apply up to the limits shown above, and the consignment will not benefit from any relief of Import VAT.
Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.
In addition, Excise Duty is payable on all alcohol and tobacco products, even if they are a gift.
Undenatured ethyl alcohol and alcoholic beverages containing more than 24% alcohol by volume (abv) are prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.
Gifts of perfumes and toilet waters
Customs Duty and Excise Duty are not chargeable on gifts of perfumes and toilet waters. However, Import VAT is chargeable if the allowances detailed below are exceeded, or the goods’ value exceeds £39.
Item Quantity Perfumes 50 grammes of perfume Toilet waters 0.25 litres of toilet water Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.
Perfumes with a flashpoint of less than 60°C is prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.
Multi-gift packages
Multi-gift packages containing more than one gift and clearly intended for several people, the £39 VAT relief applies to each individual person, provided the goods are:
- individually wrapped
- specifically addressed to them
- declared separately on the customs declaration
- within the allowances specified
- marked with the price for each individual item on the declaration
If more than one individual package is addressed to a particular person, the value of the goods will be added together. If the total value then exceeds £39, Import VAT will be charged. If the value exceeds £135, Customs Duty may also be due.
If a package contains several different types of goods intended for more than one person, these should be separately described and given a value on the customs declaration. For Import VAT, only as many items that add up to the value of the Import VAT threshold of £39 will be granted relief. For example, if a package contains 5 items each with a value of £8, 4 of the 5 items will be entitled to relief (4 × £8 = £32). Charges will be payable on the fifth item.
When one item is sent to 2 people and its value exceeds £39, it’s not possible to aggregate each person’s gift relief. The value of an individual item itself cannot be divided - for example, one item with a value of £50 sent to 2 individuals cannot benefit from the gift relief.
Goods sent as gifts Relief given One item valued at £39 or below Free of Customs Duty and Import VAT. One item valued at £39.01 Import VAT is chargeable on the full value. Five of the same items valued at £8 each Four items are relieved of Import VAT leaving Import VAT chargeable on the remaining one item. Five different items valued at £120 each Import VAT is chargeable on the full value. One item valued at £300 Customs Duty is charged. Import VAT is chargeable on the full value. Find out about Import VAT and Customs Duty when you send gifts into the UK.
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Examination of postal packages entering the UK
How and why Customs check postal packages entering the UK.
Border Force examine postal packages arriving in the UK for prohibited or restricted goods, such as:
- drugs
- indecent or obscene material
- weapons
- endangered species
- counterfeit goods
They examine packages to confirm the description and value stated on the declaration are correct and check the customs declaration to determine if Customs Duty, Excise Duty and Import VAT is chargeable.
Border Force will sometimes need to examine the contents of a package, particularly when the sender has not completed the declaration correctly. In such cases, the opening, repacking and resealing of the package is carried out, under Border Force instruction, by Royal Mail staff.
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Pay outstanding charges on goods imported by post
How to pay charges on goods imported by post and appealing against Customs decisions.
Charges are calculated at the postal depots, where the packages are received. In some cases, special arrangements are in place for goods purchased on the internet or by mail order.
Customs Duty becomes payable if the goods are more than £135 in value.
The amount of Customs Duty charged will depend on the type of goods imported and the value stated on the customs declaration CN22/CN23 which is converted to pound sterling using the rates of exchange for the month of importation as shown on the HMRC website.
The percentage varies depending on the type of goods and their country of origin. Duty is charged on:
- the price paid for the goods
- any local sales taxes
- postage, packing and insurance
The cost of postage is excluded from the calculation for Customs Duty on gifts except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.
Where the value of gifts is below £630 per consignment, a flat rate of duty of 2.5% will be applied, but only if it is to your advantage.
Excise duty
Excise Duty is charged on alcohol and tobacco products, and is additional to Customs Duty. The Excise Duty on alcohol products (such as wines and spirits) depends on the alcohol content and volume. For wine and cider, it depends on if they’re sparkling or still. Duty on cigarettes is based on a percentage of the recommended retail selling price, plus a flat rate amount per 1,000 cigarettes. On other tobacco products (such as cigars or hand rolling tobacco) Excise Duty is charged at a flat rate per kilogram.
Import VAT
Import VAT is charged at the same rate that applies to similar goods sold in the UK and applies to commercial goods over £135 in value, and on gifts that are over £39 in value. The value of the goods for Import VAT is based on the:
- basic value of goods
- postage, packing and insurance
- any import (Customs or Excise) duties charged
As with Customs Duty, the cost of postage is excluded from the calculation for VAT on gifts, except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.
Duty charged on used goods
Used goods are liable to the same duty and VAT charges as new goods. The value on which the charges are calculated may take into account the age and condition of the goods.
Paying customs charges
Royal Mail provides several options for payment and they’ll inform you of the options and the amounts payable when they contact you. A postcard or letter is usually delivered to your address, detailing the amount due and the options available for payment. Once payment has been made, the package may be collected from the post office, or (if you’ve paid online or by phone) you can arrange for it to be delivered. Details of the charges, including the Royal Mail or Parcelforce Worldwide handling fee, will be shown separately on a label affixed to the package.
If the value of the package is over £900 (for Great Britain) and £873 (for Northern Ireland), or it is for a specific customs regime (including all special procedures), you’ll need to complete a customs declaration. You’ll be sent a customs declaration form (C88 or C160) which you must complete and return to Border Force at the Postal Depot, before your package can be delivered. You should not send any payment with this form unless asked to do so. If there are any charges due, you’ll be required to pay them to Border Force before your goods can be released.
Prepayment of Import VAT on goods purchased over the internet or by mail order
HMRC has special arrangements that allow some overseas traders to charge, collect and pay to HMRC the Import VAT for goods purchased by mail order. This would normally be chargeable at the time the goods are imported. These arrangements operate under Memoranda of Understanding (MoU) signed with certain overseas customs and postal authorities. Currently only Jersey and Guernsey has an MoU with HMRC.
Existing arrangements for imports from Jersey and Guernsey will continue after the end of the transition period.
Consignments of goods from Jersey and Guernsey, where VAT is collected and paid to HMRC under the Import VAT Accounting Scheme, will be outside the scope of the new measures.
Overseas traders wanting to use this procedure must be authorised to do so by their authorities.
Once authorised, foreign businesses are issued with a unique authorisation number, which they must show on the customs declaration or packaging. They’ll include the statement ‘Import VAT Prepaid’.
Where these arrangements are used you will not be charged a Royal Mail handling fee when you receive your package.
If you’re a VAT registered business and purchase goods for use in your business, you should keep the outer wrapper and invoice from the supplier to support your claim to input tax.
Paying a handling fee to Royal Mail
If customs charges are payable upon importation, Royal Mail will charge a handling fee to cover the costs for carrying out customs procedures, which includes paying any Customs Duty or VAT due and collecting it from you. If customs examination is required, or if information is missing from the declaration, Royal Mail will open, repack and reseal the package. All international courier and postal operators charge fees for their services. HMRC and Border Force do not have any authority over the level of charges applied for these services.
If there is no duty or tax to pay, you will not be charged a handling fee.
The customs charges and handling fee will be itemised individually on the charge label. Royal Mail will tell you how much you need to pay and the available payment methods. Once payment is received, you can request delivery of your package or pick it up from your local delivery office or depot. You can read more about how to pay charges on either the Royal Mail or Parcelforce Worldwide websites.
As the handling fee is separate from customs charges, queries about the handling fee should be raised with Royal Mail or Parcelforce Worldwide, as appropriate. Royal Mail do not answer queries about customs charges. If you have any queries about the charges raised on your parcel you should contact Border Force. General queries on customs charges should be made to the HMRC Customs International Trade and Excise enquiries service.
Where can I ask about or query a customs charge?
If you have any questions about a particular customs charge you should contact Border Force as soon as possible using form BOR286.
When you write to Border Force, you should include as much detail as you can, including the customs charge label, the customs declaration and the part of the wrapper with your address on it. If your claim is about overcharged tax because the declared value of the goods was incorrect, you will be required to supply evidence, for example, an invoice, receipt of purchase to support your claim.
Border Force deal with thousands of packages every day and without this information they may not be able to trace your package in their records. In the event of a claim, you should retain copies of all wrappings and documents until your claim is settled.
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Sending a package abroad
How to complete a Single Administrative Document when items require a full declaration.
When sending items from Northern Ireland to the EU, no customs declarations are required for sending gifts or goods.
When you send a package to any country outside the EU you must complete and affix a customs declaration, either (CN22, CN23 or a Parcelforce Worldwide Despatch Pack (incorporating the CN23)), which can be obtained from the Post Office.
Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over for post.
For commercial items that require an export licence or are being exported under or following a customs special procedure, a commercial invoice should accompany the package. A sticky label C and E83A named ‘Exported by post under HMRC Control’ should be attached which directs post office staff to present the parcel to Border Force at the Office of Exchange for checks to be made prior to export.
Evidence of posting
For private persons, there’s no legal requirement to obtain evidence of posting. However, if you’re in business and registered for VAT, you’ll need to obtain and retain a certificate of posting (C&E132) to support the VAT zero-rating of your supply, and to discharge your liability to customs charges on goods temporarily imported into the UK.
In addition, if you’re a business exporting UK duty paid excise goods, you’ll need a certificate of posting on form C&E132 to support a claim for reimbursement of the UK Excise Duty.
Customs controls on goods exported from the UK
Border Force carry out selective examinations to make sure no prohibited or restricted goods, or items relating to the proceeds of crime are being improperly exported.
Other restrictions on what goods can be sent abroad
Customs and postal administrations throughout the world set certain restrictions on what type of goods can be sent by post. If you have any concerns about sending your goods by post, contact Royal Mail to discuss them.
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Trade imports by post - how to complete customs documents
How to make declarations when posting goods from the UK.
All goods arriving in the United Kingdom by post from any country outside the EU must be declared to HMRC. In most cases this means the sender making a Customs declaration on a form which is attached to the package. However certain goods must be declared on a Single Administrative Document (SAD).
What is a SAD?
A SAD is a Single Administrative Document (SAD). This is a UK and EU form used to legally declare imported goods to Customs also known as an import entry.
In the UK the SAD is also known as Form C88. The specific version for postal imports is Form C88A.
When is a declaration on a SAD required?
A full import declaration on a SAD is required for all postal imports exceeding £900 declared to home use and free circulation. For imports declared to one of the special procedures (that is, temporary admission, customs warehousing, inward processing and end use) a full customs declaration (SAD) is required to be submitted to CHIEF (Customs Handling of Import and Export Freight) in some cases (including where an “authorisation by declaration” (formerly known as a “simplified” authorisation) is used. The submission of the declaration to CHIEF allows for the guarantee to be taken where necessary. A SAD is also required for returned goods relief over £600.
What form do I use to declare (enter) trade imports by post?
The SAD for postal imports is form C88A. You must use this when declaring your goods to HMRC. HMRC will send you a copy to complete and return. Another form, C87 Notice of Arrival of Goods by Post also accompanies the SAD. This advises you that the goods have arrived in the UK but cannot be delivered until you complete and return the SAD form. It also gives a Customs reference number associated with your package. Please quote this number if you need to speak to HMRC about your package.
Use one SAD for goods covered by each Commodity code. Additional forms can be obtained by contacting HMRC at the postal depot where your package is being held.
What do I do when I receive the form?
Each form consists of four pages and are as follows:
Page number Description 1 Original entry 2 Statistical Office copy 3 Consignee copy 4 Other purposes, for example, VAT, or warehousing Complete and return all four copies to the Customs postal depot.
Completion of the SAD
Which boxes do I need to complete for postal entries?
You need only complete the boxes whose numbers are shown in the table linked below. The box numbers appear in the top left hand corner of each box on both form C88A and continuation sheets (if required).
Read more about which boxes you need to complete for postal entries.
What documents do I have to send with the completed SAD?
Enclose any of the following documents with your completed entry:
(a) the commercial invoice and any other documents in support of the declared value of the goods
(b) any work sheets used to calculate VAT
(c) an import licence (for goods subject to licensing)
(d) documentary proof of origin (where required)
(e) a preference certificate, where applicable, for goods from countries that has a preferential trade arrangement with the UK and EU
(f) any other certificate required for particular kinds of goods
(g) packing slips for multi-package consignments, giving details of the contents of each package
(h) evidence of export such as an invoice or approval note for returned goods relief, and
(i) any other documents in support of the importation and/or required by HMRC.
Returning the form
What do I do when I have completed the SAD?
Completed forms should be returned to HMRC at the address shown on the top right hand corner of the Notice of Arrival together with any supporting documentation.
You must return the form promptly as any undue delay will result in additional storage charges being incurred and could lead to Royal Mail Group disposing of the package(s).
Do not send a remittance with your entry unless asked to do so. If charges are due, HMRC will send you a payment request with the details of how to submit your payment. Please note that goods cannot be cleared until a payment is cleared and if you choose to make a payment by cheque this may take at least four weeks to fully clear. If deferment of customs charges is requested, the appropriate deferment number should be quoted in box 48.
Customs declarations when sending packages outside the European Union
Customs forms are now mandatory for all gifts and goods sent to a country outside the UK, except when sending items from Northern Ireland to the EU.
What is a customs form for?
When you send items internationally, you must make sure those items abide by the shipping rules of the destination country. Customs forms allow local customs authorities to make sure the goods are allowed and to calculate if there are any duties or taxes to be paid.
Customs forms need to be attached to the outside of your item with all relevant fields completed. You are responsible for ensuring a fully complete Customs Form is attached to your item. Any items with incomplete or absent customs forms are likely be returned to the sender so it's important you get it right.
Do I need a customs form?
It is mandatory to complete a customs form if:
- you are sending goods or gifts from England, Wales or Scotland to anywhere outside of the UK
- you are sending goods or gifts from Northern Ireland to any non-EU destinations (except UK)
You don’t need to complete a customs form if:
- you are sending goods within the UK
- you are sending from Northern Ireland to EU destinations
- you are sending letter or large letters only containing correspondence, commercial invoices or shipping documents
Information you will need for completing the customs form
If you don't complete the relevant fields below, it's likely your item will be returned or delayed. Customs forms require full attention, be careful when filling them out and include all mandatory information relevant to you and your item. You can always ask a member of staff in branch if you have any questions
- Sender's name and address - mandatory
- Type of Contents and accurate content description - mandatory
- Value, quantity and weight of each item - mandatory
- Total value, quantity and weight - mandatory
- Business customers only - HS Tariff number (you can find these here) and GB EORI number or VAT registered number - mandatory for businesses only
- If using a CN23: recipients name and address – mandatory
CN22 customs form
The CN22 is a customs form used when sending gifts and goods abroad worth less than £270 with Royal Mail.
They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.
How to complete a CN22 customs form.
CN23 customs form
The CN23 is a customs form used when sending gifts and goods abroad worth more than £270 with Royal Mail.
They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.
How to complete a CN23 customs form.
CP72 Customs Despatch Pack
Posting from Northern Ireland: a CP72 Customs Despatch Pack (PFU509) is mandatory for non-EU destinations, unless using global express which requires a CP72 Customs Despatch Pack for ALL destinations regardless of value of the item
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Receiving items from abroad
The rules about receiving goods from abroad.
When receiving goods from abroad, recipients may have to pay VAT and duties. The VAT and duties will be applied depending on the type and value of the goods. For gifts over £39 and goods over £135, Royal Mail may collect the VAT and customs duties on behalf of HM Revenue & Customs (HMRC) from the recipient prior to delivery. Letters, postcards and documents are usually exempt.
Read more about customs and receiving items from abroad.
Read more about changes to VAT treatment of overseas goods sold to customers.
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Further National Clearance Hub documentation requirements
In this guide:
- National Clearance Hub
- National Clearance Hub responsibilities
- How declarations are processed at the National Clearance Hub
- Queried entries to the National Clearance Hub
- National Clearance Hub entries subject to Route 3 post-clearance profiles
- Further National Clearance Hub documentation requirements
- Importation of motor vehicles using the National Clearance Hub
- Contacting the National Clearance Hub
National Clearance Hub responsibilities
National Clearance Hub processes import and export declarations according to service level guidelines
The main responsibilities of the NCH are:
- processing all import and export entries selected for further checks
- inputting manual import and export entries
- inputting manual requests for export arrival and departure loading information
- controlling un-entered goods for inventory linked ports and airports
- authorising and amending inventory records and removals
- the control of goods imported under specific import regimes
Service levels you can expect from the NCH
The NCH aims to clear all Direct Trader Input (DTI) Route 1 entries within two hours from the time of receipt. For pre-lodged entries, the NCH aims to clear within two hours of the vessel or aircraft's arrival. These times depend on all the relevant paperwork being presented, complete and correct.
Route 1 entries are dealt with in the order that they are presented at the NCH and no priority is given to specific locations or type of goods, including perishables.
Goods that require exceptional treatment are:
- fireworks and explosives
- live animals
- human remains
When sending these entries to the NCH, you should show clearly what the goods are Trader Submission header form you send.
Read more about declarations and the Single Administrative Document.
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How declarations are processed at the National Clearance Hub
Direct Trader Input imports and National Export System declarations submitted to the National Clearance Hub
The procedures for Direct Trader Input (DTI) import and National Export System (NES) declarations are outlined below. Read about how to register for the National Export System to make an export declaration.
You must submit certain documents for clearance and/or examination to HM Revenue & Customs (HMRC) when you are moving goods under either DTI or NES. Read more about contacting the National Clearance Hub.
Documents to be provided for clearance
When you receive Customs Handling of Import and Export Freight (CHIEF) generated form E2 advising that an entry for your goods has been selected Route 1 for documentary check, Route 2 for physical examination or Route 0 you must send the National Clearance Hub (NCH):
- the E2
- a copy of the Single Administrative Document - form C88
- evidence of the goods' value
- packing list of items included
- any appropriate licence or certificate
You can send this information by fax or email and it must be accompanied by an appropriate Trader Submission header form.
Use a separate header for each entry - even where a number of declarations are submitted at the same time. There may be delays to clearance if the appropriate header isn't used.
If you wish to submit declarations electronically you should use e-versions of the same headers. These must show the CHIEF generated entry number on the 'subject' line.
The NCH can receive popular file formats such as JPEG, TIF and PDF files. If you want to use compressed images or non-PC files, you should send a prearranged test email to check that the scanned documents are compatible with HMRC software.
Multi-item entries or multi-importer/exporter entries
HMRC is keen to ensure that the minimum amount of paperwork is submitted to the NCH for clearance to take place. When an entry that has multiple lines is selected for Route 1 or Route 2, contact the NCH enquiry point to determine what paperwork needs to be faxed or emailed for clearance.
Evidence of value
It's your responsibility to fax or email enough copy documentation to provide 'representative evidence' for the value of the total consignment.
When submitting multi-invoice entries you should fax or email all the invoices relating to the entry, or complete HMRC's example invoice summary form.
You will be advised via the CHIEF system if further documents are needed for clearance.
Packing lists
Where an entry is accompanied by a number of packing lists, you can schedule these using an amended version of the HMRC example invoice summary form and fax or email the schedule to the NCH with all other appropriate documentation.
Receipts
You will receive an automatic delivery receipt for email but not for fax submissions.
Pre-lodgement entries
This is the posting, faxing and/or emailing copies of the (accepted) hold import entry and any supporting documents to the National Clearance Hub, post pre-entry but pre-arrival of the vessel/goods into the UK.
Pre-lodgement of expected Route 1 and Route 2 entries and any supporting documents by fax, post and/or email at the NCH will be limited to five actual days prior to the expected/scheduled arrival of the vessel/goods. This period includes weekends and bank holidays.
Pre-lodgement is only provided by HMRC to enable importers/agents to lodge their accepted hold entries which they know, or honestly believe, will be allocated a Route 1 or Route 2 status. This means that the NCH no longer accepts and/or actions large amounts of unsorted pre-lodged entries, many of which ultimately proved to be Route 6 ones.
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Queried entries to the National Clearance Hub
Procedure when the National Clearance Hub has a query about an import or export entry.
If you used the CHIEF system
The National Clearance Hub may query a declaration that has been selected for a check. You should respond to this query through the method you used to submit your declaration.
This makes sure the National Clearance Hub know the query has been answered and should prevent delays. If you do not respond through the method you used to submit your declaration, there will be delays to your clearance.
If a query means that you need to change a declaration, you must submit a copy of the amended declaration.
If your declaration has been amended and has a Route 3 ICS22 status. HMRC must manually clear the goods. You will need to complete your declaration the same as a Route 1 declaration and you should submit documents about your goods to the National Clearance Hub. You’ll need a separate header for each declaration if you submitted by email.
If you used the Customs Declaration Service
If a query is raised by the National Clearance Hub about your goods the query will be sent to your secure inbox on the online service, which is accessed from upload documents and get messages for the Customs Declaration Service.
Responding to queries through the secure 2-way messaging should prevent any delays which would occur if you do not reply.
If you need to change an import declaration following a query, then you will need to send an amendment to change your declaration.
If you need to cancel an import entry declaration you need to request cancellation with reason for request for the National Clearance Hub to approve.
This does not apply to Pre-Lodged declarations that have not been arrived.
If you need to change an export declaration following a query, you must check with your software provider that they have the functionality to allow this. If your provider cannot do this, you will need to cancel and resubmit your declaration.
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National Clearance Hub entries subject to Route 3 post-clearance profiles
ICS22, ICS00/ICS25, pre-lodged entries, and record keepingVarious procedures apply after submission of entries.
Uncleared Route 3 entries ICS22
Where a Route 3 entry has been amended and becomes an ICS22 status on the Customs Handling of Import and Export Freight (CHIEF), HM Revenue & Customs (HMRC) must clear the release of the goods. The entry is treated the same as a Route 1 entry and you should fax the entry form to the National Clearance Hub (NCH) with the appropriate header sheet for action. You must include an appropriate header and provide a separate header for each entry. There may be delays to clearance if an appropriate header isn't used.
Route 3 entries ICS00/ICS25
All original import Route 3 entry documentation must arrive at the NCH for post-clearance action within three working days from the date and time of clearance. This time limit does not apply to pre-lodged entries. A freepost service is available to assist in meeting this requirement. Read moer about contacting the National Clearance Hub.
For bulk EUR1s, ATR1s and GSP certificates, you should send the original document with the first Route 3 entry. Subsequent Route 3s should be accompanied by a copy of the appropriate preference certificate. Box 44 of the entry should show the entry number to which the original has been attached.
You should only send export Route 3 original documentation to the NCH if there is a copy 3 that requires stamping.
You should use A4 envelopes if possible and Route 3 entries should be sent to the NCH each day. Entries received will be audited and there are penalties for not complying with these requirements.
Non-presentation of entries
The NCH will undertake regular checks to ensure that all declarations subject to Route 1 and/or Route 3 profiles have been presented as required. There are penalties for regularly failing to submit entries.
Retention of records
All original Route 1 entries and any supporting documents submitted, processed and cleared by fax or email at the NCH are to be retained by the trade for four years. This also applies to Route 6 declarations. This includes originals of fax/email copy entries and supporting documents submitted to the NCH for customs input.
In this context 'the trade' means the:
- third party making the declaration - usually a customs agent - as a direct or indirect representative
- importer or exporter where the declaration is made under self representation
Documentary evidence may be stored electronically if a copy of the original document can be reproduced from it. Documents that contain original stamps or watermarks, eg preference certificates, must be retained as paper copies.
HMRC will keep original entries and supporting documents only if they have been pre-lodged with the NCH for clearance.
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Further National Clearance Hub documentation requirements
Documents needed for manual submissions, known as Customs Input EntriesCustoms Input Entries (CIE)
You can fax, email or post copies of entries and supporting documents to the National Clearance Hub (NCH) for customs input, processing and clearance.
You will need to provide the NCH with:
- a fully completed Single Administrative Document - form C88
- evidence of the goods' value
- packing list of items included
- any appropriate licence or certificate
When sending entries, you should use an appropriate header, clearly marked 'CIE imports', to avoid delays to clearance. For more information, you can contact the NCH Enquiry Line on Tel 03000 588 453 or see how to contact the National Clearance Hub.
The NCH will return any queries or entries requiring amendment by email, fax or post.
The NCH processes CIE requests between 09.00 and 17.00 Monday to Friday, excluding public holidays. It aims to clear all CIE Route 1 entries within 12 working hours from the time of receipt - provided all the relevant paperwork is presented, complete and correct.
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Importation of motor vehicles using the National Clearance Hub
Documentation you should submit when importing motor vehiclesHMRC no longer issue C&E 386 and C&E 388. After all the checks are complete and satisfied, the importers details are placed on Notification of Vehicle Arrivals (NOVA). The Service Level Agreement on cars is 3 working days. The NCH is a processing office only and doesn't give general advice about importing motor vehicles.
For general advice on importing motor vehicles contact the HMRC VAT Helpline on Telephone: 0300 200 3700.
Forms required to import vehicles
You will have to submit specific forms when importing a vehicle. The form needed depends on your reasons for importing the vehicle.
If you are a private importer paying VAT/duty you must submit:
- form C 384
- a copy of the customs entry and invoice
- any other available supporting documentary evidence of the sale
- form C&E109 Import and Export: private motor vehicle application for release for conditions of relief is required if there was no custom declaration instead of a C384.
If you are an importer using transfer of residence (TOR) procedures you must submit:
- form C 104A
- a copy of Customs overseas entry registration form
- any other supporting evidence to justify TOR relief, eg overseas insurance documents or the invoice from overseas purchase
- C104A application for transfer of residence - this document can be downloaded or alternatively you can order it from Telephone: 0300 200 3700
- proof of residency, an official/commercial document which shows clearly that the importer declared on form C104A and form C21 Import and export: customs clearance request was living abroad for at least 12 months prior to the date they became resident in the UK, eg a utility bill, bank statement etc
- proof of ownership for the vehicle, an official/commercial document which shows clearly that the importer declared on form C21 and form C104A has owned and used the vehicle abroad for at least 6 months prior to the date they became resident in the UK, eg insurance documents, title document etc
Importers must have lived outside the European Community for 12 months and have owned the vehicle for six months.
If you are an importer claiming returned goods relief (RGR) you must submit:
- form C 179B
- a copy of customs entry certificate
- the vehicle's export certificate
- the vehicle's overseas registration document
- any other supporting evidence of eligibility for RGR
Importers must have owned the vehicle prior to exportation and must re-import it within three years. You must also be able to provide documentary proof of these facts.
The NCH does not issue documents for VAT-registered traders, who should now input the details onto NOVA or alternatively contact Dover Personal Transport Unit (PTU).
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Contacting the National Clearance Hub
Contact details for the National Clearance HubFor general enquires regarding import, export, international trade and the National Cearance Hub (NCH) please contact the HMRC Customs and International Trade Helpline on Telephone: 0300 200 3700.
You can also contact NCH using an online form, webchat or by post. Contact the National Clearance Hub.
Complaints
If you have any complaints regarding the NCH you can contact them by email: noscomplaintsteamgrimsby@hmrc.gov.uk or by Telephone: 0300 200 3700. If you wish to send a complaint by post the address is:
Freepost RTGR-LSCG-LTJS
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Assess the opportunity for exporting to Great Britain
In this guide:
- Exporting to Great Britain
- Assess the opportunity for exporting to Great Britain
- Understanding customers in Great Britain
- Sectoral opportunities in Great Britain
- Market visits in Great Britain
- Marketing to customers in Great Britain
- Finance and taxes in Great Britain
- Transport, logistics and infrastructure in Great Britain
- Support for sales in Great Britain
- Exporting to Great Britain - LPE (Laser Prototypes Europe) (video)
- Exporting to Great Britain - Heavenly Tasty Organics (video)
- Exporting to Great Britain - Kathryn Callaghan Fine Art
Assess the opportunity for exporting to Great Britain
Learn about the key sales opportunities in England, Scotland and Wales.
Over half of all goods and services sold outside Northern Ireland in 2020 were to Great Britain (GB) with over 60% of goods sold coming from the Manufacturing sector. The top five Northern Ireland industries selling goods and services to GB in 2020 were -
- Manufacture of food products, beverages and tobacco products
- Wholesale trade (except of Motor vehicles and motorcycles)
- Civil engineering
- Computer programming, consultancy and related activities
- Specialised construction activities
As in Northern Ireland, technology is an important part of the rest of GB's economy and many businesses from Northern Ireland supply customers in areas such as IT, biomedicals and pharmaceuticals.
More broadly, whatever your product or service there's a good chance that it suits potential customers in other parts of GB. The key challenge is to identify the most promising targets.
Find information on key sectors in Scotland.
Find information on key sectors in Wales.
Find information on key sectors in the UK.
Building a range of customers across different regions of GB allows Northern Ireland businesses to increase sales, and can also insulate them against any temporary downturn in one particular local market.
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Understanding customers in Great Britain
Understanding regional differences and identifying decision-makers in Great Britain.
In broad terms, customers across GB tend to be similar to those in Northern Ireland. However, there is a long tradition of different regional and local cultures GB.
London and the Southeast are the wealthiest areas of GB. Other English regions, as well as Wales and Scotland, have their own identities and business needs. Some parts of GB, particularly larger cities, also have large ethnic populations. Locals take pride in the traditions of their own area, and any knowledge you have of regional culture will be appreciated. Welsh and Scottish people may strongly object to being called English.
English is spoken across England, Scotland and Wales, though regional accents and local slang vary. As many as a quarter of the Welsh speak the Welsh language, but Welsh-speakers will happily use English to do business. A small number of Scots speak Gaelic but will use English.
Decision makers
Businesses across GB use the same structures as in Northern Ireland - sole traders, partnerships and limited companies. Larger organisations can have relatively complex and slow purchasing procedures. Identifying both decision-makers and individuals who influence purchasing decisions can be essential.
The public sector, while less prominent than in Northern Ireland, can also be an important customer particularly in sectors such as health care. For more information see an overview of selling to government.
Thorough market research can help you understand customers and their decision-making. You may also want to consider working with contacts or advisers with local expertise. Visits will almost always be an important part of this process: for more information see market visits in GB.
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Sectoral opportunities in Great Britain
Find out the sectors that could offer opportunities for Northern Ireland businesses exporting to Great Britain.
There are a number of sectors in Great Britain that could potentially offer some opportunities to Northern Ireland companies:
Life and Health Sciences
According to the UK’s Office for Life Sciences, in 2020 the UK Life Sciences industry generated a turnover of £88.9bn (Office for Life Sciences, Bioscience and Health Technology Sector Statistics 2020).
Two key sectors exist within the UK Life Sciences industry, namely: Biopharmaceuticals and Medical Technology.
Engineering
The value of the UK Civil Engineering sector was estimated to be £55.3bn in 2022 up from £50.2bn in 2019 and is estimated to grow by 4.75% by 2025 (Statista, UK Civil Engineering Industry Outlook, February 2022).
The UK Electrical Engineering sector was valued at £21bn in 2020 and is expected to reach a value of £23.bn by 2026 (IBISWorld, “Electricians in the UK”, March 2021).
The UK Mechanical Engineering sector generated approximately £40.9bn in revenue in 2020 and was forecast to grow by 15% up to the end of 2022 with growth over the period from 2020–2025 forecast to reach 23% (Statista, “Revenue of the Mechanical Engineering industry in the UK from 2006 to 2020”, April 2021).
The UK Precision Engineering industry market size is estimated at £6.8bn in 2022 (IBISWorld, “Precision Engineering in the UK - Market Size 2010–2028”, February 2022) having grown by an average 0.2% between 2017 and 2021 and was forecast to increase by 17.2% in 2022 from 2021 levels.
Aerospace, Defence and Security
According to International Trade Administration (September 2021), the UK Aerospace industry is the second largest the world behind the US, with approximately 16% of global market share. There are currently more than 3,000 aerospace companies in the UK with key indigenous players including BAE Systems, Cobham, GKN, Meggitt, QinetiQ, Rolls-Royce, and Ultra Electronics. 97% of domestic aerospace production is exported.
The UK has a reputation as a centre of excellence for the production of engines, wings, structures, aircraft systems including landing gear and helicopters. In addition to manufacturing the UK has a thriving Maintenance, Repair and Overhaul (MRO) sector, which provides services to the huge numbers of military and civil aircraft that fly through or from the UK each year.
Construction
According to the IBISWorld “Sector Trends 2022 - Construction Sector in the UK” report, revenue for the UK Construction Sector grew 3.9% per year on average between 2015 and 2020 to £219.4bn.
The UK construction industry was hit hard by the COVID-19 pandemic in 2020, with overall output declining by over 35% year-on-year in April 2020 (“Construction industry in the UK - statistics & facts”, Statista, February 2022). The only sectors with positive growth were infrastructure and public new housing (“Construction statistics, Great Britain: 2020”, Office of National statistics, October 2021).
Technology and creative
The Technology Sector is defined as including ICT, Data Analytics, Telecommunications and Cyber Security. The UK is the largest ICT market in Europe offering major opportunities in cybersecurity, 5G/telecoms, Software/SaaS & Cloud Services, Fintech and IOT and Smart Cities.
The Digital and Creative Sector is extremely broad and encompasses a diverse range of activities; from telecoms to advertising and computer programming through to broadcasting. However, the distinction between ‘digital’ and ‘creative’ is constantly evolving and becoming significantly less clear. Most creative activities now rely on, or incorporate, digital technologies. In turn, creativity and design disciplines are also becoming increasingly important to digital projects.
Professional Services
The professional and business services sector plays an important role in supporting jobs and growth in the UK, making up 13% of all UK employment, 25% of all businesses and adding £190bn in 2020 to the economy (Allianz Insurance – Review of Professional Services Sector, April 2021.
According to the IBISWorld “Sector Trends 2022 - Professional, Scientific and Technical Activities Sector in the UK” report, including Scientific and Technical Activities takes the total sector value to £241.4bn in 2020, indicating that the Professional Scientific and Technical sub sector was the fastest (1st) growing sector over that 5 year period to 2020.
Food and Drink
The UK Food Production market generated approximately £105bn in 2020 (Food and Drink Federation). According to IBISWorld Meat Processing in the UK trends 2017-2022 industry revenue is expected to have grown at a compound annual rate of 0.9% over the five years to reach £8.9bn in 2022.
The UK Grocery Retail sector was valued £205bn in 2020, £211bn in 2021 and is anticipated to grow to £229bn by 2026 (Statista, “Market value of grocery retail in the United Kingdom (UK) from 2004 to 2026”, February 2022, Statista, “Market value of grocery retail in the United Kingdom (UK) from 2004 to 2026”, February 2022 and IGD).
Space
UK sector income has risen from £14.8bn in 2016 to £16.4bn in 2019, representing annual growth of 2.8% in real terms, with R&D investment at five times the national average, according to the UK Space Agency May 2021 ‘Size and Health of the UK Space Industry Report’. The industry is dominated by ‘downstream’ activities such as direct to home broadcasting.
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Market visits in Great Britain
Visiting customers in GB and using trade shows to build relationships.
Market visits are an important part of developing your understanding of customer requirements and building relationships. You can also use visits to make other useful contacts, such as local advisers and business partners, and to assess the response to your product.
Visiting customers in other parts of GB is generally straightforward, particularly in cities where there are direct flights from Belfast.
Visiting several companies in one trip can be more cost-effective. Alternatively, you might use trade fairs and exhibitions, either as a visitor or exhibitor, as an opportunity to meet a wide range of contacts.
Trade associations for your industry may organise events or be able to provide useful contact information. Find trade associations. Scottish Enterprise, the Welsh Department of Enterprise and Innovation and Networks may also organise events of interest to you or provide helpful information.
Thorough preparation is the key to making the most out of any market visit. You'll want to make sure you know what you are trying to achieve and have a clear marketing message. If you need any marketing materials or samples, organise them well in advance. Read more about making the most of trade shows and exhibitions.
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Marketing to customers in Great Britain
Identifying and selling to potential customers across Great Britain.
The first step to successful marketing is to identify potential customers. If you are targeting business customers, options include using trade directories or identifying members of relevant trade associations.
As part of your research, you should also ensure that you understand how customer requirements vary. If necessary, you may want to tailor what you offer to suit different customers.
Invest Northern Ireland provides access to a range of useful information, including company databases and other sources of market research. Read more about market research and market reports.
You need to decide what is the most effective way to reach customers. For example, you might sell directly or you could work with a local agent who has existing customer relationships.
You're likely to find that the same advertising and promotion methods that work for you in Northern Ireland work across GB. You can use your website or social media channels to communicate with customers, or in some cases to sell directly.
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Finance and taxes in Great Britain
Financing growth in sales to Great Britain and understanding taxes.
Selling to Great Britain (GB) is relatively straightforward. Unlike exports to other countries, there are no special taxes or duties. VAT operates in the normal way, and profits on sales made in GB are taxed in the same way as other profits.
Developing new customers in GB can be relatively inexpensive. In many cases, your main costs will be carrying out market research and paying for visits as you build relationships.
If you sell to businesses, they will probably expect to be offered credit. This can increase the financial strain as your business grows. You may want to consider borrowing additional money or using financing techniques like factoring. You also need to check creditworthiness before offering credit to new customers, and exercise effective credit control.
Invest Northern Ireland can offer advice on financing. They may also be able to offer financial support to client businesses that cannot obtain it commercially. Read more about Invest NI financial support.
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Transport, logistics and infrastructure in Great Britain
Travel and shipping to Great Britain, and taking advantage of the Internet.
Although Northern Ireland and GB are on separate islands, there are quick and easy transport links between the two.
There are direct flights from Northern Ireland's three airports to major cities in GB, including many low cost fares. There are excellent shipping links from Belfast and other ports.
In fact, links to some parts of GB are faster and cheaper from Northern Ireland than from other parts of GB. Together with lower costs, this can give businesses based in Northern Ireland a real advantage.
Deliveries to most parts of GB are straightforward. It may suit you to organise deliveries yourself, or to use couriers or freight forwarding companies. You may want to consider a freight forwarder if you have special or complex shipping requirements: for example, for perishable goods. Read more about international transport and distribution.
It's worth remembering that there are excellent communication links across GB, including high-speed broadband internet access. Effective use of these is a very cost-effective way of staying in touch with customers. Depending on your product or service, you could also consider selling online. You can also find information on Invest NI ICT and eBusiness support services.
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Support for sales in Great Britain
Information and support to help you build sales in Great Britain.
Selling to GB can be an important part of developing your business. While it may present additional challenges, Invest Northern Ireland offers a comprehensive range of advice, and additional support services for client businesses including:
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sector specialists who can help you assess the opportunities for your business and advise on the best way forward
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the Business Information Centre which gives access to a range of useful information, including company databases and other sources of market research
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advice on how to use technology to support sales across GB
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advice on financing your business and potentially financial support directly to client businesses
Read more about the available support for exporting.As well as Invest Northern Ireland, there are other sources of support.-
The Northern Ireland Chamber of Commerce (NICC) provides networking opportunities and information services.
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A good freight forwarder can organise delivery, minimising the logistical problems you have to deal with.
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Scottish Enterprise, the Welsh Department for Enterprise and Innovation and Networks can all be useful sources of information.
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Exporting to Great Britain
Exporting to Great Britain - LPE (Laser Prototypes Europe) (video)
Tom Walls, Managing Director of LPE (Laser Prototypes Europe) explains how they started exporting to Great Britain.
LPE (Laser Prototypes Europe) is a 3D printing company, which makes prototypes to help companies to bring their products to market.Established in 1991, LPE is the longest established rapid prototyping and rapid manufacturing business within the UK and Ireland. They provide services to a range of industry sectors that include manufacturing, automotive and film and animation.Managing Director, Tom Walls explains how they began exporting to Great Britain and what support they have received along the way. He also shares his experiences of the challenges and benefits of breaking into this market.Case StudyTom WallsPrimary parentContent category
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Exporting to Great Britain
Exporting to Great Britain - Heavenly Tasty Organics (video)
Shauna McCarney-Blair, Founder of Heavenly Tasty Organics explains how they started exporting to Great Britain.
Heavenly Tasty Organics provides healthy organic food for babies, toddlers and older kids.
The brand started with a range of gently blended frozen meals for babies and has now grown into a comprehensive range of products for babies, toddlers and children.
Founder and Managing Director, Shauna McCarney-Blair explains how they began exporting to Great Britain and what support they have received along the way. She also shares her experiences of the challenges and benefits of breaking into this market.
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Exporting to Great Britain
Exporting to Great Britain - Kathryn Callaghan Fine Art
Kathryn Callaghan, owner of Kathryn Callaghan Fine Art explains how they started exporting to Great Britain.
Kathryn Callaghan is an award winning artist from County Down. She creates artwork that celebrates the life people love – whether that be a favourite animal, place, or even a flower or a car.
She supplies interior designers, architects and a range of businesses across the hospitality, healthcare and corporate and retail sectors. She also sells directly to the public via her e-commerce website.
Kathryn, owner of Kathryn Callaghan Fine Art, explains how the business started exporting to Great Britain (GB).
Exporting to GB
“We mainly export to GB and Ireland but sell to Europe and the USA too.”
“We chose GB as an export market due to the ease of shipping and the familiarity in terms of language, vat rules, currency and time zone.”
Advantages and challenges
“There are several advantages of exporting to GB. It is part of the UK so it just feels very familiar. There are no crazy time zone differences to consider, currency fluctuations or complicated export rules. It’s much like dealing with Northern Ireland, but the market is much larger and more affluent in certain geographic areas.”
“The main challenge we faced was when we operated the Sale or Return (SOR) model – as the trips to GB to move or replace stock were expensive and time consuming. However, we now operate a wholesale model so all sales are made outright, and we no longer offer SOR.”
“We also now use an agent located in England who regularly travels across GB to see our customers. This approach removes the need for us to travel as frequently to GB.”
Support and guidance
“We have received support through the Invest NI Trade Accelerator Grant. We aim to increase sales to GB and Ireland, with activities including developing databases of potential trade customers, digital marketing to the B2C audience, design of trade literature, and attendance at trade events.”
“The programme has allowed us to develop a strategic and pro-active approach, utilising the advice of expert consultants.”
Looking to the future
“We have been very successful in getting established with new gallery accounts, through our GB agent. We have also been busy developing new web and digital brochure assets. We are almost ready to begin targeting new B2B customers in the hospitality, healthcare, corporate and retail sectors – using our newly built target customer databases.”
“Going forward, we would like to investigate the US but feel that it is best to finish exploring the UK and Ireland markets.”
“We would also like to develop the B2B side of our business by supplying more interior designers and architects in addition to, business owners across the hospitality, healthcare, corporate and residential sectors. We also plan to raise the profile of our ecommerce store to increase export sales of our art prints online.”
Case StudyKathryn CallaghanPrimary parentContent category
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