Customs, international trade and excise

Importing and exporting goods

Whether finding new markets or locating international suppliers – importing and exporting goods offers a range of new opportunities and possibilities for your business. International trade also brings with it a vast array of obligations and considerations.

In recent years, customs compliance has become an increasing focus for HMRC, with customs audits occurring more regularly than ever before. While many choose to outsource the submission of customs declarations and paperwork to third parties such as customs brokers and freight forwarders, in almost all circumstances responsibility ultimately lies with the importer or exporter named on the customs declaration.

There has never been a better time for UK importers and exporters to ensure they are meeting their obligations, both domestically and overseas.

Our customs services

Applications and approvals

We’ve supported businesses with all manner of applications. From applying to your EORI (Economic Operators Registration and Identification) number to becoming an Authorised Economic Operator (AEO).

Classification

We can make sure your goods are accurately identified to customs authorities and are attracting the right liabilities and duties.

Customs advice

Have a customs query? Whatever the topic, our team of experts will be happy to assist, whether it be an ad hoc query or a request for ongoing support.

Customs compliance health checks

We review your trade data and documentation to ensure duty efficiency and verify you are meeting your legal obligations.

Customs training

Ensuring your staff have the knowledge in an ever-changing regulatory environment. We can offer tailored compliance training for your business.

HMRC customs audit support

Received a HMRC customs audit notification? Our team will help guide you through the process and have a proven track record of penalty mitigation.

Internal procedures and Senior Accounting Officer

Do you need to set up compliance processes or meet senior accounting officer conditions? We can guide your business.

Origin and free trade agreements

We can identify the economic origin of your goods and help you to make the most of free trade agreements.

Reliefs and reclaims

Think you’ve overpaid your liability, looking for reliefs or need to submit a disclosure? We can support you.

Special procedures

We can assist with types of special procedures including inward processing (IP), customs warehousing (CW), outward processing (OP), temporary admission (TA) and end use.

Trade controls and licences

Making sure you have the correct authorisations and records in place.

Valuation

Understanding the values that need to be declared and rules that must be followed.

Finger on the pulse…

Our experts are at the forefront of new customs policy. We hold positions on the HMRC Joint Customs Consultative Committee along with ICAEW (the Institute of Chartered Accountants in England and Wales) and ATT (the Association of Taxation Technicians) VAT Technical sub-group.

Our diverse team includes chartered tax advisers and members of the Chartered Institute of Export & International Trade, bringing extensive expertise and up-to-date knowledge to address your customs needs effectively.

Excise duties

Excise is an indirect tax that is levied on certain commodities and manufactured items when they enter the UK market (either via production or importation). They include alcohol duty, tobacco duty and fuel duty.

Excise duties continue to be a tool used by the government to influence behaviours, as proven by the announcement of vaping products duty. Whether looking to produce or import excisable goods, our dedicated indirect tax team are ready to provide support. We can help you with:

  • Excise calculation – Make sure you are paying the correct amount.
  • Excise reliefs queries – If you’re looking to use red diesel or have any enquiry about marine voyages relief.
  • Excise warehousing – Looking to suspend the payment of excise duties? We can assist your business.

Our latest customs insights

VAT on private school fees – Budget update

30 October 2024

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A silk European Union flag is draped over a Union Jack, partially obscuring it.

EU-UK Trade & Co-operation Agreement

10 September 2024

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VAT exemption on private school education removed from 1 January 2025 – draft legislation and notes published by HM Treasury

30 July 2024

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A current scone with jam and cream sits on a plate with the beach in the background.

The outlook of international trade for the food and drink sector

17 July 2024

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Six secondary school students sitting in class whilst two students have their hands up to answer a question.

VAT on private school fees

19 June 2024

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A tree lies sideways on a beach, a hammock strung beneath it, offering a view of the sea and the clear blue sky.

The tour operators margin scheme (TOMS) – HMRC policy update

25 April 2024

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A vessel laden with shipping containers at port as the sun begins to rise.

The Common User Charge – new costs for imports of plants, plant products and products of animal origin (including food)

4 April 2024

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Partner promotions cap Sarah, Mark and Rob's career progression

2 April 2024

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A close up image of the globe with the united Kingdom, Ireland, France and Portugal in the foreground.

Moving to the UK? Could you be eligible for transfer of residence relief?

15 March 2024

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Headshot of Mike Frost.

Customs and border changes for UK importers from 31 January

29 January 2024

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A yellow hard hat sits on of a fencepost on a construction site while cranes work in the back ground.

VAT: Domestic reverse charge for construction services

9 January 2024

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HMRC letterheaded papers overlapping each other.

Digital Marketplaces – New requirement to report trader details to HMRC from 1 January 2024

8 January 2024

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Meet our VAT and customs experts

Do you have a customs query?

We’ll provide tailored advice if you are importing and exporting goods.