HMRC have made available an updated pack called Guide to Importing & Exporting: Breaking down the Barriers. The pack provides an overview of the requirements and key considerations. 

The Guide starts by providing an overview of the pack and terminology used in import and export. It also highlights the forms and the required registration process.

It then looks at importing and exporting with reference made to the use of The Tariff. 

The Tariff consists of three volumes:

• Volume 1 contains essential background information for importers and exporters. It covers duty relief schemes, contact addresses and contains an explanation of Excise Duty, Tariff Quotas et al.
• Volume 2 contains the 16,000 or so Commodity Codes set out on a chapter-by-chapter basis. It lists duty rates and covers areas like import licensing and preferential duty rates.
• Volume 3 contains a box-by-box completion guide for import and export entries. It also covers the C88 form, the complete list of Customs Procedure Codes, Country/Currency Codes and further general information.

Also contained within the guide is a useful overview of Community Transit. This is the customs procedure used for the movement of goods between the EU Member States and the signatories of the Common Transit Convention. It includes the European Free Trade Association (EFTA) countries (Iceland, Norway, Liechtenstein, Switzerland, Croatia and Turkey). It allows for goods that are not in free circulation to move between two points in the EU with the customs duties and other charges suspended. It is also highlighted that the procedure is used to control the movement of certain goods to and from Andorra, San Marino and the 'special territories' of the Community (such as the Channel Islands).

The guide concludes by providing an explanation of duty relief procedures. It highlights that duty relief procedures can:

• provide relief from, suspension of, or delay payment of, customs duty and/or VAT;
• allow reduced or nil rates of customs duty to be applied to goods if they are permanently or temporarily imported under specific conditions and/or imported to a specific location;
• provide relief from duty and/or VAT for goods temporarily exported from and returned to the EU.