Whether you are importing or exporting, there are important VAT and duty rules and procedures. These depend on whether you are dealing with a customer or supplier in another European Union (EU) country, or with the rest of the world. In either case, you must ensure that you charge (or pay) the right amount of VAT. If you are importing from outside the EU, you may also need to pay import duty. VAT and duty rules and procedures for trade with the EU may be affected by Brexit.