Guidance

Buying and selling outside of Great Britain

Find out how to import goods to Great Britain and export goods.

Overview

International trade may involve customs declarations, duties, taxes, licences and product rules. The requirements depend on the goods, their origin and destination.

Prepare your business

Check commodity codes, product restrictions and whether you need a registration number or customs representative. Agree responsibilities for transport, insurance and customs with your trading partner.

Import goods

Before goods arrive, check declaration requirements and any duty or tax due. Some products need licences, certificates, inspections or safety checks.

Export goods

Check the destination country’s customs, tax and product requirements. Give your carrier and customer accurate descriptions, values and origin information for the goods.

Documents and records

Keep invoices, transport documents, declarations, licences and evidence of origin. Records may be required to support a claim for a reduced duty rate or to answer a customs query.