1. Determine If You Need to Follow Export Procedures
Export procedures apply when you’re moving goods permanently from:
- England, Wales, or Scotland (Great Britain) to a country outside the UK
- Northern Ireland to a country outside the UK and the EU
Different rules apply if you’re:
- Moving goods between Great Britain and Northern Ireland
- Sending goods through the post
- Taking a small amount of goods personally to sell abroad
- Taking goods temporarily out of the UK
For more details, refer to the official guidance on Export goods from the UK: step by step.
2. Check the Rules for Exporting Your Goods
- Verify duties, rules, and restrictions for your goods in the destination country.
- Determine if you need any licences or certificates, especially for items like:
- Animals and animal products
- Plants and plant products
- Drugs and medicines
- Chemicals
- Firearms and military goods
- Artworks and antiques
Consult the Export Control Joint Unit for detailed information.
3. Get Your Business Ready to Export
- Obtain an Economic Operators Registration and Identification (EORI) number that starts with ‘GB’ for exporting from Great Britain.
- If you’re moving goods to or from Northern Ireland, you may need an EORI number that starts with ‘XI’.
- Check if you need to register for VAT.
- Consider using simplified declaration procedures or the Common Transit Convention to make customs processes more efficient.
You can apply for an EORI number and find more information on the GOV.UK website.
4. Ensure the Importer Can Receive the Goods
- Confirm that the person or business receiving the goods can import them into their country.
- They may need to make an import declaration or obtain specific licences or certificates.
5. Decide Who Will Manage Customs Declarations and Transport
- You can hire someone to deal with customs and transport the goods for you, such as a freight forwarder or customs agent.
- Alternatively, you can manage customs declarations and transportation yourself.
For guidance on hiring someone or managing the process yourself, visit GOV.UK.
6. Classify Your Goods
- Find the correct commodity code for your goods, which determines the duties and VAT applicable.
- Your customs agent or transporter can assist with this.
Use the Trade Tariff tool to find the right commodity code.
7. Prepare the Invoice and Other Documentation
- Create a commercial invoice that includes:
- The sale price or market value of the goods
- Any freight or export insurance costs
- The commodity code
- The EORI number
- Include any necessary licences or certificates with the shipment.
- Obtain proof of origin if required, which can help in reducing or eliminating import duties in the destination country.
For more on proof of origin, see How to apply rules of origin to your product.
8. Get Your Goods Through Customs
- Submit an export declaration through the Customs Declaration Service (CDS).
- Ensure all necessary documentation accompanies the goods.
- If you’ve appointed someone to manage customs, they will manage this process.
Learn more about the CDS at Customs Declaration Service – GOV.UK.
9. Keep Invoices and Records
- Maintain records of all commercial invoices and customs paperwork.
- If you’re VAT registered, record the goods in your VAT accounts, even if they are zero-rated.
- For controlled goods, keep documentation showing ownership and compliance.
This checklist provides a foundational overview of the steps involved in exporting goods from the UK. For more detailed information and resources, refer to the Export goods from the UK: step by step guide on GOV.UK.
If you have specific questions or need further assistance, feel free to ask.