Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Brexit Transistion Guidelines > Importing goods

Importing goods - the basics

Which import process do you need to follow?

You will need to follow the Standard Import model as outlined in the steps below unless one of the following scenarios applies.

  • moving goods between Northern Ireland and Great Britain (England, Scotland and Wales) [1]
  • postal imports less than £135 [2]
  • bringing goods in your luggage for personal use
  • bringing goods in your baggage or vehicle to sell or use in the University [3]
  • bringing goods in temporarily

This two-page aide memoire for the standard import porcess is also available to download.
[4]

Basic steps in the Standard Process

1) Agree terms and condtions with your supplier
2) Appoint a customs/import agent [5] 
3) Determine the goods tariff classification [6] / commodity code
4) Check:

  • Establish custom duties due [7]
  • Import VAT [8]
  • ​ [8]Check if your goods require an import licence or certificates [9]

​ [9]5) Instruct the carrier/agent and provide with documentation [10]
6) Declaration made at port
7) Transactions processed on CUFS and payment made
 


Important : Agents

For each movement of goods across the border there are two seperate declarations that have to be made:

  1. an export declaration as the goods leave the supplier's country
  2. 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.

 

 

Page updated : 14 Feb 2022


Source URL: https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/importing-goods-basics

Links
[1] https://www.finance.admin.cam.ac.uk/Brexit-goods-involving-Northern-Ireland
[2] https://www.finance.admin.cam.ac.uk/postal-imports
[3] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/taking-goods-you-your-baggage
[4] https://www.finance.admin.cam.ac.uk/files/qrgimports.pdf
[5] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/customs-agents
[6] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/importing-goods-basics/commodity-codes
[7] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/importing-goods-basics/import-duties
[8] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/importing-goods-basics/import-vat
[9] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/controlled-goods
[10] https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-guidelines/customs-agents#Docs