Importing and Exporting Laws in England and Wales

Suppose you are running a business where you engage in international trade by selling goods to, or buying goods from, another country. In that case, you will want to make sure that you are familiar with the relevant import and export laws. This article will explain what you need to know if you plan to import or export goods. 

What is Importing and Exporting?

The United Kingdom (UK) government uses importing and exporting laws to control which goods are coming in and out of the UK. For example, certain products may require an import licence or be subject to customs duties. Controlled goods, or goods for human consumption, are also usually governed by different rules. These rules can include, among others:

• duties (fees that you have to pay for importing or exporting);
• licence requirements; and
• product specifications. 

The rest of this article will outline some of the key aspects of importing and exporting laws that may be relevant to your business. 

Importing Laws

If you are importing goods into the UK for your business, there are certain requirements that you will need to fulfil. First, you may need a licence to import certain goods. 

Before you import, your business will also need an Economic Operator Registration and Identification (EORI) number. An EORI number begins with ‘GB’, and you can get one from the UK government website. You will then want to make sure that the business exporting goods to you can do so legally, to avoid complications in the future. The business sending you the goods may need a licence to export to the UK and may need to make an export declaration within their own country. 

Import Declaration

Your business will then need to make an import declaration. As part of an import declaration, you will need to include the:

• ‘commodity code’ of your goods; and
• value of your goods.

The commodity code will determine the rate of duty that you need to pay and whether you will need a licence or not. The commodity code will vary depending on the goods that you are importing, so it is advisable that you use the ‘Trade Tariff’ tool on the UK government website to calculate this. 

Some goods will be more difficult to classify than others, for example: 

• ceramics;
• computers;  and 
• electrical equipment. 

Customs Duties

You may be able to reduce or delay your customs duties if the UK has a trade agreement with the exporting country. There are new rules on reducing custom duties where the exporting country is a European Union country. 

Further, if you are importing goods to repair, educational and cultural goods, or sea produce, you will also be able to reduce your custom duties. You can find a full list of goods that qualify for reduction on the UK government website.

Exporting Laws

The requirements for exporting goods are similar to importing goods. For example, you will need an EORI number, and you will need a licence to export certain products, such as:

• radioactive substances;
• military goods, services, and technologies;
• waste; and
• firearms, ammunition, and related equipment.

Customs

As part of the exporting process, you must get your goods through customs. You may wish to:

• appoint someone to deal with UK customs for you; or
• do it yourself.

If you appoint someone, that person will need to make a declaration at UK border control to get your goods through the UK border. 

You may also need to make a further declaration (for certain types of goods), depending on the country to which you are exporting. We recommend that you get into contact with the business you are exporting to and ask for all relevant information before beginning the exporting process.

Key Takeaways

If you plan to import or export goods, you will want to be familiar with the relevant laws. Import controls at border control can make it difficult for you to receive your goods if you do not comply with customs procedures. You may also need an import licence for certain types of goods. You should, above all, make sure that you deal with import and export declarations correctly to avoid complications at border control.

For help understanding the importing and exporting laws, LegalVision’s regulatory and compliance lawyers can assist as part of our LegalVision membership. For a low monthly fee, you will have unlimited access to lawyers to answer your questions and draft and review your documents. Call us today on 0808 196 8584 or visit our membership page.

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