Importing and exporting - a basic guide

A basic guide on the procedures businesses should consider when importing and/or exporting.

For importers, this guidance includes advice on procedures, documentation and payment requirements on the Single Administrative Document, Import Declaration, Economic Operator Registration Identification (EORI), payment of duty and VAT, Customs Freight Simplified Procedures (CFSP), Single Authorisation for Simplified Procedures (SASP) and the government licensing requirements for certain imports.

For exporters, the guidance covers procedures and includes UK Trade Tariff, Economic Operator Registration Identification (EORI),  Authorised Economic Operator (AEO), export declarations and details need to be declared, Single Authorisation for Simplified Procedures (SASP),  export license requirements,  transit systems, Duty Relief procedures, Inward and outward Processing Relief (IP and OPR), Customs Warehousing and Import Declarations

To view the guidance, visit the ‘Related links’ section on this page.