ATR1 Certificate Explained: What It Is and How It Works for UK-Turkey Trade
What is an ATR1 certificate? An ATR1 certificate is a movement certificate used in trade between Turkey and countries within the EU Customs Union, and, since 2021, the United Kingdom. It allows goods to move at preferential tariff rates, often 0%, by confirming that the goods are in “free circulation.” It does not prove where […]
Simplified Customs Declaration Procedure (SCDP) Explained: A UK Importer’s Guide
What is the Simplified Customs Declaration Procedure? SCDP is an HMRC-authorised scheme that lets regular importers release goods from the UK border using a minimal simplified declaration, then file the full customs entry, the supplementary declaration, by the fourth working day of the following month. It replaced the old Customs Freight Simplified Procedures (CFSP) and […]
Rules of Origin Explained: What They Are and Why They Matter for UK-EU and International Trade
What are rules of origin? Rules of origin are the criteria used in international trade to determine the “economic nationality” of goods, in other words, which country a product genuinely “comes from” for trade purposes. They decide whether goods qualify for reduced or zero duty under a free trade agreement, and they underpin a wide […]
Outward Processing Relief (OPR) Explained: How UK Businesses Can Send Goods Abroad for Processing and Bring Them Back at a Reduced Duty Rate
What is OPR? Outward Processing Relief (OPR) is a UK customs procedure that lets businesses temporarily export goods to another country for processing, repair, or manufacturing, and then re-import the finished goods at a reduced rate of import duty. Instead of paying duty on the full value of the re-imported goods, you only pay duty […]
Inward Processing Relief (IPR) Explained: How to Suspend Import Duty on Goods You Process and Re-export
What is IPR? Inward Processing Relief (IPR) is a UK customs special procedure that lets you import goods from outside the UK, carry out a process on them, such as manufacturing, repair, or incorporation into another product, and then re-export the finished goods without paying import duty on the materials you brought in. Duty is […]
Import Customs Clearance Explained: A Step-by-Step Guide for UK Importers
What is import customs clearance? Import customs clearance is the process of declaring goods to HMRC when they arrive in the UK, paying any applicable import duty and VAT, and getting the official release of those goods so they can enter free circulation. Every commercial shipment crossing the UK border must go through this process. […]
HS Codes Explained: How to Find and Use Commodity Codes for UK Imports and Exports
What is an HS code? An HS code, short for Harmonized System code, is a standardised numerical classification used in international trade to identify goods. The first six digits are the same in every country that uses the system, covering over 200 nations worldwide. In the UK, the full commodity code has ten digits and […]
UK Trade Preferences Explained: How GSP and DCTS Reduce Import Duty on Goods from Developing Countries
If you import goods into the UK from developing countries, you may be able to pay less, or even zero, import duty. The UK’s Developing Countries Trading Scheme (DCTS) makes this possible. It replaced the old UK rollover of the EU’s Generalised System of Preferences (GSP) in 2023 and is now one of the most […]
Export Customs Clearance Explained: What UK Exporters Need to Do Before Goods Leave the Country
What is export customs clearance? Export customs clearance is the formal process of declaring goods to HMRC before, or when, they leave the UK. It involves filing an export declaration, providing the correct commodity code, and ensuring all required documents are in place. Without clearance, goods cannot lawfully depart the UK. It applies to every […]
EUR1 Movement Certificate Explained: What It Is and How to Get One for UK-EU Trade
What is an EUR1 certificate? An EUR1 movement certificate is an official document that proves goods originate in the UK to claiming preferential tariff treatment under the UK-EU Trade and Cooperation Agreement (TCA). When your EU customer presents a valid EUR1 to their customs authority, they can import your goods at 0% duty instead of […]