We can advise on and arrange all types of customs clearance for imports into the UK. In many cases we can advise on best practice in order to save time and money.
With close proximity to Heathrow airport and a state of the art warehouse facility with ERTS we can clear all goods direct through London. We can also arrange for customs clearance through all other UK air ports and sea ports. The information below is aimed at giving you an oversight of some of the aspects of UK customs clearance.
NON EU Goods: All non EU imported goods into the UK must be accompanied by a customs declaration using Form C88, the Single Administrative Document (SAD).
EU Goods: If you import goods from another EU member state, you do not need to make a customs entry. However, you may be required to complete an Intrastat supplementary declaration if your EU imports (arrivals) exceed an annual value threshold.
Deferring payment of customs charges: When you import goods you must pay duty, Value Added Tax (VAT), agricultural levy etc which are liable under UK or EU law. However, you can defer paying most import charges and those due on the removal of goods from warehouses or free zones (including VAT) for an average of 30 days. To be approved for deferment, you must meet certain conditions, including:
Preference and tariff quota arrangements: Certain goods which originate in a ‘preference’ country may be imported into the EU at a nil or reduced rate of customs duty. The exporter must provide you with evidence in the form of an approved Preference Certificate issued by a recognised competent authority to present to us proving the origin of the goods. There may be a limit on the total quantity of goods which can be admitted at a preferential rate in a specified period. Preferences on Turkish goods are based on their being in free circulation rather than on their origin.
Season ticket valuation statements: An individual valuation declaration should normally accompany the import entry for goods liable to customs duty where the value of the goods exceeds £6,000. However, if you regularly import dutiable goods, you can save time by completing and registering a general valuation statement. You need to complete this form only once every three years provided that the terms and conditions of supply in that period do not change.
Customs Freight Simplified Procedures: Customs Freight Simplified Procedures (CFSP) are electronic declaration methods which are designed to enhance and simplify customs procedures for clearing imported goods either at the frontier or upon removal from a free zone or customs warehouse. CFSP offers a variety of procedures which may be operated in isolation or combined to best meet your particular needs. You can opt to use either the Simplified Declaration Procedure (SDP) or Local Clearance Procedure (LCP).
Warehousing: If you import non-EU goods liable to customs duty and/or Common Agricultural Policy (CAP) charges, you can suspend payment of the import charges by placing the goods in an approved customs warehouse. Charges are only payable (but may be deferred) when the goods are removed from the customs warehousing arrangements.
Free zones: You can move imported goods into a free zone without paying import charges (although relief from excise duty is available only if there is an approved excise warehouse in the zone). You pay customs duty and import VAT only if you:
Within the zone you may, with the appropriate authorisation, process imported goods free of customs duty and import VAT except that:
Any supplies of goods and services within the zone are subject to the normal VAT rules.
Inland Clearance Depots (ICDs): Instead of having your goods cleared at a port or airport, you can obtain customs clearance at an approved inland depot. There are depots throughout the UK. Normally only goods in containers, rail freight wagons or road vehicles which can be sealed may be removed for clearance inland. However, in some cases we may allow the use of another means of conveyance which cannot be sealed.
Interport removals: The interport removal facility enables you to move uncleared goods from the place of import to another approved port or airport for customs clearance. The procedures are similar to those which operate for removal to an ICD.
Transit and Transhipment: The simplified transit procedures allow goods to be taken through the EU and on to a third country without payment of import charges. Whilst the goods are in transit they can, under certain conditions, be regrouped or repacked but they must not be altered.
Inward Processing Relief (IPR): You can obtain duty relief on imported goods from non-EU countries which you process in the EU and then re-export to a non-EU country provided that the trade does not harm the interests of EU producers of similar goods.
End-Use Relief: End-Use provides duty relief on imported goods in order to promote certain EU industries and trades. To qualify for relief:
End-use relief applies only to customs duty. VAT, if due, must be paid, unless any separate VAT relief applies.