Also in the news...
Specification of requirements and grant funding agreements for exhibitors in Great Britain and Northern Ireland.
A free trade deal between the UK and India could bring huge benefits for Scotch whisky producers, as the UK Government looks to cut tariffs of up to 150%.
Information on key security and political risks which UK businesses may face when operating in Belgium.
Use this guide as a supplement when using the CHIEF and CDS trade tariffs to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.
Find out how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods.
Check if you’re established in the UK or EU for customs
A person or business needs to be established in the UK or EU 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
You are established in the UK or EU when you have a residence in the UK or EU 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 or EU you must have one of the following in the UK or EU:
- 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 or EU.
Whether the branch or subsidiary has the status of a separate legal person depends on national company law.