Also in the news...
France: providing services and travelling for business
Guidance for UK businesses on rules for selling services to France.
Living in the USA
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
Trade with Liechtenstein
How you import from and export to Liechtenstein
UK trade with the United States: Impact of tariffs on imports and exports of goods
A closer look at the goods the UK trades with the United States in the context of trade tariffs.
Simplified rates for bringing personal goods into the UK
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
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
Individual
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.