You can use a SIEL to make shipments of specified military or dual-use items to a named consignee and/or end user.
Content restructured. Addition of new sections on when you can use a SIEL, what you’ll need, how long it takes to get a licence, exporter responsibilities, customs declarations, compliance and legal obligations.
The rules of origin requirements are some of the most important provisions that your business needs to understand and comply with, under the UK’s deal with the EU.
Guidance about the rules for small consignments of goods has been updated.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Information about VAT and goods returned to you has been added.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Information added on when online marketplaces must make checks on overseas sellers and VAT on returned goods.
If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Northern Ireland Protocol.
The page has been updated with information about how the service can help you if you move goods in or out of Northern Ireland.
Find out if goods you bring into Northern Ireland can be declared ‘not at risk’ of moving to the EU and how to make a ‘not at risk’ declaration.
Guidance about when goods can be declared ‘not at risk’ has been updated.
How to prepare if you trade and move goods in and out of Northern Ireland.
The information about bringing goods into Northern Ireland from Great Britain and from countries outside of both the EU and the UK has been updated.