Customs
Introduction
Customs rules and regulations are independent to all carriers across the world and set by national governments, bodies like the European Union and the World Customs Organisation. As a carrier, we are bound by these rules, as are all of our competitors.
In brief, it is always your responsibility as the shipper to:
- Check you know any prohibitions and restrictions set by governments overseas for the types of goods you are shipping.
- Complete and attach any other necessary documentation required for customs clearance overseas. This will vary by country, and will depend on the types of goods you are sending.
- Explain to overseas customers that their imported goods may well be subject to import duties and taxes which will need paying before parcels will be released for delivery.
There are a range of organisations in the UK who can help you with all of the above. As a starting point, we recommend that you talk to HM Revenue & Customs who can be contacted on 0845 010 9000. They also have a website, www.hmrc.gov.uk.
Moving Goods Into the EU
Shipping goods into the EU is commonly known as "moving" rather than "exporting". This is because the EU is a single market - as such trade between the countries is easier and mainly without barriers. Shipping to the EU has fewer trade restrictions and no specific Customs documentation is needed. There are 25 EU members, plus 7 territories that do not require customs declarations.
Exporting Outside the EU
The key thing to be aware of is that for all parcels going outside EU destinations, parcels will pass through customs procedures. The customs team overseas will make a judgement on whether any duties and taxes are applicable to the parcel, based on the information provided on the commercial or pro forma invoice.
These charges are made up of:
Import duty - % charge on the declared value - this depends on the type of goods
Excise duty - % charge per kilo for perfumes, cigarettes and alcohol
Import VAT - VAT at the prevailing rate in the destination country applicable on the total value and duties
Clearance fee - an administration charge to cover the costs of additional handling, administration, collection of monies etc
