If you want to move goods into or out of Great Britain, you will need an Economic Operator Registration and Identification (EORI) number. HMRC uses this number to identify your business and track your exports and imports.
You'll need an EORI number if you want to trade with the UK after Brexit. If you don't have one, don't worry - you can apply for one now, even if you're not planning on using it immediately.
Your EORI (European Union Register of Economic Operators and Representatives) number should look like this if you're based in Great Britain:
(Member State of registration, VAT Number plus 000)
However, if you move goods to or from Northern Ireland, you may need a separate EORI number that starts with XI instead of GB.
The 'Commodity Code' is what provides a description of the goods you're exporting, import, and it's 8-digits for exports and 10-digits for imports.
It is your legal responsibility as the exporter or importer to declare all goods using a corresponding commodity code. Furthermore, you must be able to provide an accurate tariff classification of your goods. The questions below won't phase you if you know the answers to the following. To export your goods, you will need to obtain an export license. You may also be eligible for preferential duty rates. Additionally, measures such as anti-dumping duties or tariff quotas may apply to your goods.
You need to be accurate when calculating the value of goods for customs purposes. The World Trade Organisation (WTO) provides the global framework that sets out rules and regulations for international trade, as well as a mechanism to settle disputes between countries. If you don't include all the necessary information and documentation when reporting to customs authorities, you could face an investigation or criminal charges.
Who will you choose to make your electronic export declaration?
You could always use a customs broker, agent, or freight forwarder in order ease the exporting and importing process.
On the other hand, you have the option of making self-declarations through CHIEF by getting the necessary software and using NES for export declarations.
HMRC offers a variety of Special Procedures (Customs Warehouse, Inward Processing, Outward Processing, etc.) which can help UK businesses reduce the cost of importing and exporting goods. Simplified Procedures (Customs Freight Simplified Procedure, Transit) can help speed up clearance at the border.
Always review the delivery terms (Incoterms) attached to your imports and exports. Incoterms or delivery terms in commercial contracts can dictate which party is responsible for transport, duty and declaration fees. If you have not already done so, establish whether these liabilities will fall on your business as soon as possible.