Import & Export Guidance
Guidance
Practical Guidance for Importers, Exporters and Business Travellers
INTRODUCTION
International trade can be complex, particularly when customs procedures, documentation requirements and regulatory obligations are involved.
Prisma Logistics UK Ltd has created this guidance section to provide practical information for businesses and individuals involved in importing, exporting and transporting commercial goods.
The information provided is intended as general guidance only. Specific requirements may vary depending on the goods, country of origin, destination and customs procedure being used.
Guidance
Practical Guidance for Importers, Exporters and Business Travellers
INTRODUCTION
International trade can be complex, particularly when customs procedures, documentation requirements and regulatory obligations are involved.
Prisma Logistics UK Ltd has created this guidance section to provide practical information for businesses and individuals involved in importing, exporting and transporting commercial goods.
The information provided is intended as general guidance only. Specific requirements may vary depending on the goods, country of origin, destination and customs procedure being used.
Customs Clearance
Customs declarations are required for most goods entering or leaving the United Kingdom.
- Commodity Classification
- Customs Valuation
- Import VAT
- Duty Liability
- Country of Origin
- Supporting Documentation
Incorrect declarations can result in delays, additional charges and customs interventions.
Learn More
Merchandise In Baggage
Commercial goods carried personally through an airport require customs clearance before entering the UK.
- Commercial Samples
- Jewellery
- Engineering Equipment
- Exhibition Materials
- High-Value Goods
- Temporary Imports
Prisma Logistics provides specialist MIB clearance services covering all major UK airports.
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Temporary Admission
Temporary Admission allows certain goods to enter the UK without payment of import duty and VAT, provided the goods are re-exported within the permitted period.
- Exhibition Goods
- Professional Equipment
- Commercial Samples
- Testing Equipment
- Musical Instruments
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Inward Processing
Inward Processing allows businesses to import goods for processing, repair or manufacture without immediately paying customs duties.
- Repair Work
- Manufacturing
- Assembly Operations
- Product Modification
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Outward Processing
Outward Processing allows UK goods to be temporarily exported for repair or processing and subsequently re-imported with customs relief.
- Repairs
- Warranty Work
- Refurbishment
- Specialist Processing
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Import VAT & PVA
Import VAT may be payable when goods enter the UK.
- Import VAT Guidance
- PVA Registration
- VAT Statements
- Cash Flow Benefits
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Commodity Codes
Using the correct commodity code is essential to ensure customs compliance.
- Duty Rates
- Import Controls
- Licensing Requirements
- Statistical Reporting
Learn More
Import Documents
Additional supporting documents may be required depending on the goods and customs procedure.
- Commercial Invoice
- Packing List
- Bill of Lading
- Air Waybill
- Certificate of Origin
- Import Licences
Learn More
Customs Clearance
Customs declarations are required for most goods entering or leaving the United Kingdom.
- Commodity Classification
- Customs Valuation
- Import VAT
- Duty Liability
- Country of Origin
- Supporting Documentation
Incorrect declarations can result in delays, additional charges and customs interventions.
Learn More
Merchandise In Baggage
Commercial goods carried personally through an airport require customs clearance before entering the UK.
- Commercial Samples
- Jewellery
- Engineering Equipment
- Exhibition Materials
- High-Value Goods
- Temporary Imports
Prisma Logistics provides specialist MIB clearance services covering all major UK airports.
Learn More
Temporary Admission
Temporary Admission allows certain goods to enter the UK without payment of import duty and VAT, provided the goods are re-exported within the permitted period.
- Exhibition Goods
- Professional Equipment
- Commercial Samples
- Testing Equipment
- Musical Instruments
Inward Processing
Inward Processing allows businesses to import goods for processing, repair or manufacture without immediately paying customs duties.
- Repair Work
- Manufacturing
- Assembly Operations
- Product Modification
Outward Processing
Outward Processing allows UK goods to be temporarily exported for repair or processing and subsequently re-imported with customs relief.
- Repairs
- Warranty Work
- Refurbishment
- Specialist Processing
Import VAT & PVA
Import VAT may be payable when goods enter the UK.
- Import VAT Guidance
- PVA Registration
- VAT Statements
- Cash Flow Benefits
Commodity Codes
Using the correct commodity code is essential to ensure customs compliance.
- Duty Rates
- Import Controls
- Licensing Requirements
- Statistical Reporting
Import Documents
Additional supporting documents may be required depending on the goods and customs procedure.
- Commercial Invoice
- Packing List
- Bill of Lading
- Air Waybill
- Certificate of Origin
- Import Licences
FAQ
FREQUENTLY ASKED QUESTIONS
Answers to some of the most common questions regarding customs clearance, import procedures and specialist customs services.
Yes. Most commercial goods entering the United Kingdom require
customs clearance. This includes submitting customs declarations,
providing supporting documentation and accounting for any duty
and VAT that may be payable.
Merchandise in Baggage refers to commercial goods carried
personally through an airport rather than being shipped as
freight. Customs declarations must normally be completed before
the goods can be legally imported into the UK.
Temporary Admission allows certain goods to enter the UK
without payment of import duty and VAT, provided the goods
are re-exported within the authorised time period and the
relevant customs conditions are met.
Requirements vary depending on the goods being imported, but
commonly include a Commercial Invoice, Packing List, Bill of
Lading or Air Waybill, Certificates of Origin and any required
licences or permits.
Import VAT is generally calculated based on the customs value
of the goods, including freight, insurance and any applicable
customs duties. Businesses may also be eligible to use
Postponed VAT Accounting (PVA).
Yes. Prisma Logistics can act as your customs representative
and submit import and export declarations on your behalf,
ensuring compliance with UK customs regulations.
Yes. We can assist with Temporary Admission, Inward
Processing, Outward Processing, Customs Warehousing,
Returned Goods Relief and other specialist customs
authorisations and procedures.
FAQ
FREQUENTLY ASKED QUESTIONS
Answers to some of the most common questions regarding customs clearance, import procedures and specialist customs services.
Yes. Most commercial goods entering the United Kingdom require customs clearance. This includes submitting customs declarations, providing supporting documentation and accounting for any duty and VAT that may be payable.
Merchandise in Baggage refers to commercial goods carried personally through an airport rather than being shipped as freight. Customs declarations must normally be completed before the goods can be legally imported into the UK.
Temporary Admission allows certain goods to enter the UK without payment of import duty and VAT, provided the goods are re-exported within the authorised time period and the relevant customs conditions are met.
Requirements vary depending on the goods being imported, but commonly include a Commercial Invoice, Packing List, Bill of Lading or Air Waybill, Certificates of Origin and any required licences or permits.
Import VAT is generally calculated based on the customs value of the goods, including freight, insurance and any applicable customs duties. Businesses may also be eligible to use Postponed VAT Accounting (PVA).
Yes. Prisma Logistics can act as your customs representative and submit import and export declarations on your behalf, ensuring compliance with UK customs regulations.
Yes. We can assist with Temporary Admission, Inward Processing, Outward Processing, Customs Warehousing, Returned Goods Relief and other specialist customs authorisations and procedures.
Need Help
Need Help ?
If you require assistance with customs clearance, MIB shipments, Temporary Admission, Inward Processing, Outward Processing or general import and export enquiries, please contact Prisma Logistics UK Ltd.
Our team will be pleased to discuss your requirements and provide practical guidance.
Need Help