Export Licences The export of certain goods from the UK requires an export licence or is subject to controls and regulation. The requirement for licences may apply to trade within the European Union, in some cases. The EU Treaty allows exceptions to the freedom to trade where there are compelling reasons of security or public […]
Category: Non-Customs Controls
Food Hygiene Controls
Overview The importation of food products from outside the EU requires compliance with EU and UK hygiene, safety, labeling and food composition regulations. The hazard analysis and critical control point after primary production stage (HACCP) system is used. Non-EU suppliers must have equivalent systems in place. Food businesses after primary production must work in accordance […]
Agricultural Goods
The CAP There are import / export controls and duties designed to maintain the single market in various agricultural products under the Common Agricultural Policy. CAP controls and duties apply when goods enter or leave the European Union. They do not generally apply on trade within the EU. CAP goods include food, agricultural and horticultural […]
Excise Duties in EU Trade
Overview Excise duty applies to certain goods, including alcohol, tobacco and hydrocarbon oil. Excise duty is charged on these goods when they are imported into the UK for commercial purposes whether they are acquired from within the EU or otherwise. Excise duty on most excise goods is based on the quantity of the product, rather […]
International Trade & VAT
Overview VAT procedures and rules differ depending on whether trade is with countries within or outside the European Union. Purchases from other EU countries are known as “acquisitions” rather than imports. Sales to customers in other EU countries are known as “dispatches” rather than exports. EU states are required to charge standard VAT rate of […]
International VAT & Statistics
Returns There goods are acquired by a business from within the European Union, the details must be entered on the VAT return in the country of acquisition. If imported by a VAT registered business, VAT can be reclaimed by a simultaneous credit and debit with no cash flow consequences. It is possible for regular importers […]