You must keep proof that the goods have been exported. HMRC will send you a C79 certificate showing the import VAT you have paid. Once you have the right commodity code the trade tariff will show you the rate of duty or import VAT for the goods you’re bringing in. You need to provide your customer with the documentation they need to clear goods into their country (and to pay you). You are normally responsible for clearing the goods through UK customs and paying any taxes. Officially, 'export' refers to a sale to a customer outside the EU. If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border. You need to provide your customer with the documents they need to import the goods into their country. HMRC can provide information on duty and VAT issues. HM Revenue & Customs (HMRC) call sales to other EU countries 'dispatches' or 'removals' rather than exports. All content is available under the Open Government Licence v3.0, except where otherwise stated, Decide who will make customs declarations and transport the goods, Find out if you can delay or reduce your duty payment, Get a licence or certificate if you need one, If you paid the wrong amount of duty or rejected the goods, Import goods from outside the EU: step by step, Re-importing goods you’ve exported before, Importing goods to process or repair them, Goods for industrial or commercial research, Goods for charity or supporting people with disabilities, the same condition as when you exported them, substances of human origin and blood-group and tissue-typing reagents, for protection of copyright or patent rights, products used or consumed at a trade fair or similar event, claim relief from duty on sea produce or goods produced or manufactured at sea, construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims, gifts you receive for international relations, bringing goods in your luggage for personal use, bringing goods in your luggage, car or van to use in your business or sell, Find out about using simplified declaration procedures, Check if Authorised Economic Operator status is right for you, Find out how to hire someone to deal with customs for you, Find out what you'll need to do if you make the customs declaration yourself, Find the right commodity code for your goods, Work out the value of your goods for customs, Find out if you need a licence or certificate for the goods, Make an import declaration yourself and get your goods cleared by UK customs, Find out how to apply for a refund on import duties, Find out what you can claim back if you reject an import, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, the goods when they are put into free circulation, helicopters, aeroplanes and other aircraft for civil use, your personal items, clothing and educational materials. You must account for VAT on acquisitions ('acquisition tax') on your VAT return. Other sources of information and advice can include international trade advisers at your trade association or your local chambers of commerce. You must keep records of commercial invoices and any customs paperwork, including your C79. You’ve accepted all cookies. You can claim relief from duty on goods that are identified in the trade tariff as being eligible for end-use relief such as: You can claim relief from duty on sea produce or goods produced or manufactured at sea, if brought direct to the UK.