Many businesses are still confused over the rules for importing from the EU and exporting to the EU. The rules for exports and imports to and from the EU are the same as imports and exports to the rest of the world. This article gives a general outline and links to further advice. It does not detail the rules for movements to and from Northern Ireland — this will be dealt with in a subsequent article.

It is important to understand that the names of the various countries involved as different rules can apply. Great Britain (GB) includes England, Wales and Scotland. The United Kingdom (UK) includes the countries of GB and Northern Ireland (NI).

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