Import Compliance in Great Britain

Importing goods into the United Kingdom requires careful coordination of customs, tax, product and supply-chain obligations. The applicable requirements depend on the nature and origin of the goods, their destination within the UK, the importer’s role and whether any restrictions or sector-specific rules apply.

Non-compliance may result in goods being delayed, detained or seized at the border, as well as additional duties, financial penalties, product recalls and disruption to commercial operations. Import arrangements should therefore be reviewed before goods are dispatched.

Our London office assists domestic and international businesses, manufacturers, distributors, retailers and other commercial participants with the legal aspects of importing goods into the UK.

The legal and regulatory framework

The import regime involves several overlapping areas of law and regulation. Depending on the goods and the proposed transaction, an importer may need to consider:

• customs declarations and clearance procedures;
• Economic Operators Registration and Identification requirements;
• commodity classification;
• customs valuation;
• country of origin and preferential tariff treatment;
• Customs Duty and import VAT;
• import licences, certificates and quotas;
• sanctions and trade restrictions;
• product safety and conformity requirements;
• labelling, packaging and marketing rules;
• environmental and waste obligations; and
• sector-specific controls.

The rules for importing into Great Britain, comprising England, Wales and Scotland, must be distinguished from those applying to Northern Ireland. Different customs and regulatory arrangements may apply depending on the movement of the goods and their destination.

A business importing goods into Great Britain will generally require a GB EORI number. Goods must be assigned the correct commodity code, which helps determine the applicable duty and VAT treatment and whether restrictions, licences or certificates apply.

Customs valuation is also important because it provides the basis for calculating Customs Duty and import VAT. The appropriate valuation method may require consideration of transport costs, insurance, royalties, licence fees, related-party transactions and other payments connected with the imported goods.

The import-compliance process

Our work will usually begin with an assessment of the goods, supply chain, contractual arrangements and intended UK market. The process may include:

1. Identifying the importer of record and clarifying the responsibilities of the manufacturer, seller, buyer, customs representative and distributor;
2. Classifying the goods under the appropriate commodity code;
3. Determining the goods’ origin and whether preferential tariff treatment may be available;
4. Reviewing customs valuation and the calculation of duty and import VAT;
5. Checking whether licences, certificates, authorisations or advance notifications are required;
6. Assessing product-safety, conformity, labelling and traceability obligations;
7. Reviewing customs declarations and supporting documentation;
8. Examining contractual terms, including delivery obligations, Incoterms, title, risk and responsibility for customs charges;
9. Identifying applicable sanctions or trade restrictions; and
10. Establishing record-keeping and continuing compliance procedures.

Special requirements may apply to products such as food, plants, animals, medicines, chemicals, textiles, firearms, electrical goods, medical devices and other regulated products. Some goods may also require inspection at an approved border facility before release.

How we can assist

We can help clients identify the legal requirements applicable to their goods and clarify responsibilities throughout the supply chain. Our assistance may include reviewing import structures, supply and distribution agreements, product documentation, licences, customs decisions and correspondence with UK authorities.

We can also advise on the allocation of liability between overseas manufacturers, importers and distributors, including responsibility for duties, regulatory approvals, defective documentation and border delays. Where technical classification, customs declarations or specialist tax calculations are required, we can coordinate with customs agents, freight forwarders, accountants and other professional advisers.

Our multilingual team provides assistance in English, Hungarian, German, Spanish, Russian and Turkish, enabling us to support overseas manufacturers and businesses entering the UK market.

Early legal review can help importers avoid unnecessary delay, allocate responsibilities clearly and establish a commercially workable compliance framework for bringing goods into the UK.