If you are importing goods into the UK and/or exporting goods overseas, there are a number of important regulations to understand in terms of VAT and duty. To complicate matters further, these rules vary depending on whether you are dealing with another EU country, or with the rest of the world.

The details can be complex but, in general, you need to ensure that you pay or charge the correct amount of VAT, and you may also need to pay import duty.

EU Countries

The first thing to check is whether you are dealing with another EU country.

Currently, the 28 EU member states are Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, Romania and the United Kingdom.

Importing Goods

You are usually responsible for clearing goods through UK customs and paying any tax, and there are three key import taxes to consider: import VAT, import duty, and excise duty.