For the purposes of this section we define “export” as the consignment of goods, technical assistance and services from the shores of the UK to another country irrespective of ownership and regardless of whether the destination country is a member of the EU or not. Once the UK leaves the Customs Union and Single Market of the European Union on the 31 December 2020 all goods leaving and entering the UK will become exports requiring customs declarations at the time of movement. Intra-EU movement declarations will no longer apply to businesses based in the UK.

The purpose of the export may vary from goods sold or services performed to temporary exports for reasons of exhibition, for repair, test, processing, etc. The geographical distance between the supplier and the customer increases the physical risks of loss or damage, adds freight costs regardless of which party is paying (see also the Incoterms® Rules topic), adds to the delivery time scale and may also influence the packing specification. The separation of supplier and customer by distance can also interfere with normal trading relationships, eg visibility, credit rating, debt collection, business reputation, etc.

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