Customs consultancy

Tariff classification & duty minimisation

The amount of duty due on goods is determined by their tariff classification.  As a result, this should be the main area of interest for any importer when seeking to minimise their duty liability.

We work with our clients in order to review their tariff codes and, wherever possible, seek to re-classify their goods in order that they attract lower duty rates.  When beneficial re-classifications can be achieved, we seek to recover any duty that has been overpaid in the previous three years.

Our team has been able to bring about duty repayments measured in many tens of millions of pounds. Perhaps more importantly, we also secure ongoing savings that our clients can rely on.

Origin & free trade agreements (FTA)

As the UK expands the number of FTAs that it holds around the world, including a potential deal with the European Union, companies will need to ensure that they can take advantage of the resultant duty savings.  In order to do so, they will have to be able to demonstrate the origin or their goods and also their suppliers.  We can assist in the process and also help by obtaining the necessary approvals to simplify the process.

Customs & import VAT valuation

The value for customs duty is a key compliance driver, however, it is possibly more important in relation to import VAT.  Both need to be correctly calculated in order to ensure that the correct tax is paid and, in particular in relation to VAT, that penalties are not automatically applied by UK Customs as a result of errors.

Inward processing

Using Inward Processing, importers can save duty on the goods that they re-export outside of the UK. In addition, exporters can recover the duty paid on non-UK sourced raw materials supplied to them.  It is also possible for an importer to process goods and declare them for import after manufacturing, if the duty due on the finished goods is lower than that payable on the imported parts.

Outward processing 

Outward Processing allows exporters to ship UK goods for processing.  The value of the materials exported can then be deducted from the value of the imported goods, resulting in reduced duty payments.

Tariff suspensions

Importers can request the suspension of customs duty when the goods that they import are not available in the UK or are not available in sufficient quantity.