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small business help - information - news and start up advice arrow Export Import arrow Export Information and Import and export FAQ

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Export Information and Import and export FAQ

Can I import my goods into any third countries at a lower rate of duty?

Yes. The EC has preferential trade agreements with a number of countries. These countries allow EC originating goods to be imported at a reduced rate of customs duty.

For further information see:

Further details can be obtained from the National Advice Service:

Are any goods entitled to reduced rates of customs duty?

Yes. The goods you import may be entitled to a nil or reduced rate of customs duty if they fall within the scope of the EC’s preferential trade arrangements and the relevant origin rules and conditions have been met.

For further information see:

What are imports and exports of goods?

Since the introduction of the Single Market, imports are goods entering the EC and exports are goods leaving the EC.

Are goods moving between two EC Member states imports and exports?
 
No. For VAT purposes the terms “import” and “export” are no longer used for movements of goods between EC Member States when the goods have already been imported into the EC. To avoid confusion we would refer to intra-EC movements of goods as removals and acquisitions.

Is further information available regarding VAT on imports and exports of goods?
 
Yes. Information on VAT on imports of goods is contained in:

and on exports in:

HMCE Links:



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