Exporting

Selling outside the UK, and the paperwork that comes with it.

What it means

Exporting covers selling goods or services abroad, with customs declarations, commodity codes, rules of origin and destination requirements.

Why it matters

Since leaving the EU, sales to EU customers require full customs processes. Many small exporters were caught by the paperwork rather than the tariffs.

What it looks like in practice

You need an EORI number, correct commodity codes and, for preferential tariffs, proof of origin. Services exports have their own VAT place-of-supply rules.\n\nVAT on exported goods is usually zero-rated with evidence of export.

What to watch out for

Selling to consumers abroad, where destination-country VAT and consumer law may apply from the first sale. The EU's IOSS scheme handles some of this.

Where to get proper advice

The Department for Business and Trade's export support service is free. A freight forwarder or customs agent for declarations.