Customs Comprehensive Guarantee (CCG) in the UK: A Practical Guide

A transit movement or a deferment account can run into trouble when the customs guarantee behind it is too small. In the UK, businesses that suspend or defer duty regularly do this through a customs comprehensive guarantee (CCG). This guide is based on HMRC’s guarantees and guarantee waivers handbook, last updated on 24 September 2026. […]

CMR Consignment Note: A Practical Guide for UK Hauliers

Every lorry that leaves the UK with a commercial load should carry one piece of paper that drivers often treat as routine: the CMR consignment note. A careless CMR causes trouble later – in a damage claim, an HMRC VAT check or at a depot abroad. This guide for UK hauliers, exporters and forwarders explains […]

Kent Access Permit and Operation Brock Explained for Hauliers

Many hauliers still ask dispatchers whether a driver needs a Kent Access Permit before heading to Dover or the Channel Tunnel. The short answer is no – the permit was dropped in 2021. What has not gone away is Operation Brock, the system that reroutes lorries in Kent when cross-Channel traffic backs up, and the […]

Exporting Dual-Use Goods from the UK: Licences, OGEL and Customs

A laser measuring head, specialist chemicals or an encryption module may each need an export licence before leaving Britain. Exporting dual-use goods from the UK is one of the few areas where a routine B2B shipment to Poland or Germany can turn into a criminal matter if the paperwork is missing. This guide explains how […]

Dropshipping to the UK: Who Is the Importer and Who Pays VAT?

Dropshipping looks simple on the storefront: a UK customer pays, a supplier abroad ships the parcel, and you never touch the stock. At the UK border, though, somebody has to be the importer, collect the VAT and answer for the duty. If you plan dropshipping to the UK, the answer to “who is the importer?” […]

Import Aluminium to the UK: Tariffs, Origin, Anti-Dumping and CBAM

An aluminium profile, a coil of sheet and an ingot can all leave the same supplier, travel on the same truck and still pay three different duty rates at the UK border. If you want to import aluminium to the UK without surprises, the commodity code and the country of origin matter far more than […]

Import części lotniczych z UK: EASA Form 1, kod 8807 i cło po Brexicie

Organizacja obsługowa z Rzeszowa zamawia w Anglii zespół podwozia, a operator z Warszawy kupuje od brytyjskiego brokera używany rozrusznik silnika. Na fakturach wszystko się zgadza, ale paczka utyka w odprawie albo, co gorsze, część trafia na półkę magazynu bez prawa montażu. Import części lotniczych z UK to po Brexicie dwa osobne światy: celny (kod, pochodzenie, […]

Importing Steel to the UK: Quotas, the 50% Rate and the New Steel Measure

A fabricator in the Midlands orders hot-rolled coil from abroad, the same way it has for years. This time the customs entry comes back with a duty line worth half the value of the shipment. Nothing was wrong with the paperwork. The quota for that steel category and origin had simply been used up for […]

End-Use Relief UK: How Authorised Use Cuts Import Duty

A ship repairer imports marine engine parts. A food manufacturer brings in fish to make battered fish products. An airline maintenance shop orders aircraft components. All three may be paying the full tariff rate when the law allows a reduced or zero rate — provided the goods go to a specific use. That is what […]

Import papieru z UK do Polski: HS48, TCA i EUDR (2026)

Drukarnia z Wrocławia dostaje od brytyjskiego dostawcy ofertę na papier powlekany, a producent kartonów z Poznania szuka w Anglii tańszej tektury falistej. Obie firmy zadają to samo pytanie: co dziś oznacza import papieru z UK do Polski? Od 1 stycznia 2021 r. Wielka Brytania jest dla Unii krajem trzecim, więc każda partia papieru, tektury czy […]