| Export Documentation |
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| Doing business overseas is the norm for many companies nowadays. Dealing with import and export paperwork can be a daunting prospect, so we've made our documentation as easy to complete as possible. We would recommend that for specific advice and guidance on Customs procedures, you contact HM Revenue & Customs (HMRC) on 0845 010 9000 National Advice Service and use their web site www.hmrc.gov.uk. |
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| Below is a brief outline of some of the requirements. Please note that the Channel Islands are an international destination. |
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Exporting worldwide - general
There are some rules and additional documentation that may apply to some EU and non-EU destinations alike, depending on what is being sent and to where. |
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Certificates of Origin, Movement Certificates and Invoice declarations
You can obtain Certificates of Origin for non-preferential exports from the larger Chambers of Commerce. When exporting to countries that have a preferential trade agreement, you may be eligible for reduced tariff rates or duty free treatment. If so, you must complete EUR1, EUR2 movement certificates or specific invoice declarations. You can either include the EUR1 movement certificate (authenticated and stamped by HM Customs and Excise) in our Despatch Pack or attach it to the package in an envelope marked "EUR movement certificate". In some cases, an EUR2 movement certificate signed by the sender may be used. For GSP (Generalised System of Preferences) countries where the low value limit is £2,460 you may need to include invoice declarations. |
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Import licence
Certain goods being imported into some countries may require an import licence. We recommend you check with the importer that relevant licences have been obtained before sending the item. |
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Export licence
Certain goods being exported to some countries may require an export licence from the DTI. Attach it to the package in an envelope marked "Export Licence" and tick the relevant box on the Despatch Pack. A licence is usually valid for a single posting, even if the goods being sent are less than the amount specified on the licence. For application forms and advice contact the Export Control Organisation on www.dti.gov.uk/export.control |
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| Exporting to the EU |
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| Exporting to the EU has fewer trade restrictions and no specific Customs documentation is needed (except the despatch pack and potentially some of the additional documentation listed in General export documentation). |
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EU territories outside Europe
When sending packages to territories and dependencies of EU member states that are outside Europe, e.g The Falkland Islands, you need to supply full Customs documentation. |
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| Exporting outside the EU> |
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| As well as the standard despatch documents, you may need to supply additional details and/or documents when sending goods outside the EU. |
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Harmonised System (HS) Numbers
We advise including the World Customs Organisation 6 digit Harmonised System (HS) tariff number (also known as a commodity code) for each type of goods, along with details of their origin for all export destinations on the commercial/pro forma invoice. This will help Customs authorities to assess and charge the appropriate duties and taxes. You can obtain details of HS tariff numbers from HMRC's Tariff classification helpline on 0845 010 9000. Details are also available on the World Customs Organisation site www.wcoomd.org. |
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VAT label 444
When exporting to non-EU countries only, each item over £100 must carry a VAT Label 444 on the outside of the package. You can obtain these and VAT notices from your local Customs VAT office, or the HMRC's National Advice Service. Always keep your customer receipt as evidence of export. |
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Terms of delivery
Every parcel exported outside the EU must have the terms of delivery (e.g. Incoterms) on the commercial / pro forma invoice; for example CIP Incoterms 2000. These terms are recognised by Customs and highlight the payment status of various elements of the journey so that any applicable duties can be calculated. |
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| Commercial invoices |
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When sending goods other than samples, gifts and possessions to destinations outside the EU, 3 copies of a commercial invoice must accompany each package. The specific details required are:
- 3 copies on company headed paper
- Invoices must be typed and not handwritten
- An original company stamp or original official signature on each one plus job title
- Sender's name, address, postcode or zip code, country, telephone, fax, and a contact name
- Receiver's name, address, postcode or zip code, country, telephone, fax and a contact name
- Buyer's name, address, postcode or zip code, country, telephone, fax and a contact name
- The VAT numbers of the sender and the buyer or declarations of non-VAT registration
- Date / place
- Invoice number and purchase order no (if applicable)
- Terms of delivery (for Euro 48 service, "Incoterm 20", for all other international services "CIP Incoterms 2000")
- For each type of goods, number of units, the description, HS tariff number, country of origin, unit weight, unit value and total value (see pages 97-100 of our Worldwide Directory for item classifications)
- Total number of items, total weight and total value
- Currency used
- Shipping cost
- Declaration that all invoice information is true and correct
- Business registration details (if appropriate)
Example of Commercial invoice |
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| Pro forma invoice |
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For samples, gifts and possessions to destinations outside the EU, you may use a pro forma invoice instead, providing the total value does not exceed the country limit. In this case, the addressee may not have to pay Customs duties. It must be clearly marked "Pro forma lnvoice" and include the same information as a commercial invoice plus the following:
- The statement "sample/gift/possession with no commercial value" (delete as appropriate) in the unit value and total value boxes
- Reason for sending (i.e. - "sample for exhibition" or "business gift", "office relocation" and so on) on the invoice (we suggest near the invoice number)
- Note that if there is a commercial value to the goods sent, you must declare this and use a commercial invoice. Otherwise delivery speeds may be delayed.
Example of Pro forma invoice |
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Please note: These are guidelines only. You should check regularly with relevant organisations for the most up to date requirements. You must keep all supporting documentation including customer receipts for at least three years.
For specific country details, please check the Country information.
To ensure that your goods move quickly and freely, we strongly recommend you contact HM Revenue & Customs National Advice Service on 0845 010 9000 and/or use their web site www.hmrc.gov.uk in plenty of time before sending your item. |
