The UK has a long tradition as a major trading nation. As the UK has left the EU transactions with the EU are subject to the normal export rules. The agreement with the EU, however, means that there are no tariffs or quotas for exports to the EU. Whilst there are no tariffs there are other trade barriers, mainly in the form of additional regulatory and administrative burdens. Customs declarations will be required and exports to the EU will be zero-rated for VAT. For goods to be moved tariff free it may be necessary for the goods to be shown to originate in the UK. Certificates of origin can be obtained from a Chamber of Commerce.

This topic explains export compliance through HMRC and exporting procedures as well as the records that each company must keep on all exports. Some new procedures such as the new customs declaration regime and authorised economic operators are detailed in the Imports topic.

Although the UK has left the EU and the transition period has ended, Northern Ireland is still treated as being in the single market. The rules explained in this document are for England, Scotland and Wales (Great Britain, GB).

The rules for exports to the EU are basically the same as exports to other countries.

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