Exporting

Exporting rules change depending on where goods and services are going. The restrictions change:

  • In the EU
  • Outside the EU
  • Outside the EU via an EU country

1. Sending goods and services to EU countries

When sending goods within the European Union (EU) duty is not paid and there are no customs checks.

This also applies to goods from outside the EU, but only if duty has been paid. Exports within the EU are called ‘dispatches’.

When paying VAT on dispatches within the EU it is essential to:

  • Record all the goods sold to EU countries on your VAT return
  • Fill in an EC Sales List
  • Fill in an Intrastat Declaration if your total dispatches are worth more than £250,000

For further information on costs and details, please visit the gov.uk website

2. Exporting to non-EU countries

Exports to countries outside the EU are called exports to ‘third countries’. An export declaration form must be submitted and an export license could be required.

Export regulations vary, depending on the country the item is exported to.

For further information on costs and details, please visit the gov.uk website.

3. Exporting via other EU countries

Moving goods through the EU to non-EU countries is known as ‘indirect exports’. Indirect exports require special procedures and paperwork, which usually depend on the final destination of the goods:

  • An export declaration must be completed
  • Export licences and other controls will depend on the destination of the goods
  • VAT will not have to be paid on goods exported outside the EU, although proof will be needed to show that the goods actually left the EU
  • A transshipment licence might be required if you arrange the shipment of goods through the UK

For further information on costs and details, please visit the gov.uk website.