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Foreign travel advice Indonesia
FCDO advises against all travel to parts of Indonesia.
Foreign travel advice Romania
Warnings and insurance Still current at: 24 April 2024 Updated: 23 April 2024 Latest update: Information related to drug offences and Romanian music festivals (under 'Laws and cultural differences' subheading on the 'Safety and security' page).
Foreign travel advice The Gambia
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).
Foreign travel advice China
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).
Guidance Living in South Korea
Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.
Check if you’re established in the UK for customs
Find out whether you're established in the UK for customs purposes.
A person or business needs to be established in the UK to meet a number of customs rules. This includes being able to get a wide range of customs authorisations and simplifications for example:
- a special procedures authorisation
- making simplified customs declarations
- Authorised Economic Operator (AEO) authorisation
- a comprehensive customs guarantee
What established means
Individual
You are established in the UK when you have a residence in the UK which you live in for at least 183 days a year.
Partnerships and corporations
If you are a partnership or corporation established in the UK you must have one of the following in the UK:
- registered office
- central headquarters
- permanent business establishment
Multi-national or large companies
Multi-national or large companies usually consist of a parent company and subsidiaries or branches which can be established in one or several parts of the UK.
Whether the branch or subsidiary has the status of a separate legal person depends on national company law.
Evidence of establishment
You may be asked to provide evidence of establishment in the UK.
The evidence you will need to provide includes:
- a certificate of registration issued by the Registrar of Companies
- details of where staff are employed and the work that they carry out
- physical premises owned or leased by the business
- details of contracts, orders or invoices held or issued by the business
- proof that the business has its own accounts
If you have a UK VAT or UK Economic Operator Registration and Identification (EORI) number, this does not necessarily mean or provide sufficient evidence you are established in the UK.
Permanent business establishment
A permanent business establishment is a place of business where staff are permanently employed and where the technical resources of the business are always present. Customs operations must be wholly or partly carried out there.