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Import export of goods - Import export

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United Kingdom

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The type of customs clearance and the type of customs declaration depend on the nature of the clearance procedure. A customs clearance procedure, known as a standard procedure, implies that the importation or exportation of goods is declared on a permanent basis. However, a large number of customs clearance procedures relate to special procedures. These include transit procedures, which precede customs clearance or other special procedures, temporary admission, customs warehousing, end-use procedures, and processing. If customs clearance is carried out under a special procedure, a follow-up procedure must be anticipated by the importer, exporter, and customs clearance service provider. In the majority of cases, customs clearance services are carried out by agents based on direct representation. This signifies that although the import clearance agent enters data into the declaration on behalf of the declarant and submits the declaration, the importer is deemed to be the declarant.

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Import export of goods - Import export

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