| Which import process do you need to follow? |
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You will need to follow the Standard Import model as outlined in the steps below unless one of the following scenarios applies.
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This two-page aide memoire for the standard import porcess is also available to download.
Basic steps in the Standard Process
1) Agree terms and condtions with your supplier
2) Appoint a customs/import agent
3) Determine the goods tariff classification / commodity code
4) Check:
- Establish custom duties due
- Import VAT
- Check if your goods require an import licence or certificates
5) Instruct the carrier/agent and provide with documentation
6) Declaration made at port
7) Transactions processed on CUFS and payment made
8) Copy of invoice sent to the tax team for Intrastat
Important : Agents
For each movement of goods across the border there are two seperate declarations that have to be made:
- an export declaration as the goods leave the supplier's country
- an import declaration as the goods enter the new country
Who is responsible for doing which depends on the terms agreed with the supplier. Possible scenarios include (but not limited to) :
- The supplier appointing an export agent and the customer appointing an import agent
- The supplier appointing both an export and import agent (which might or might not be the same person/carrier)
Therefore, it is really important to make sure you understand the terms of sale agreed and who is responsible for the import.
We will issue more guidance shortly.
Page updated : 2 Mar 2021