Customs authorities worldwide, in general, are stricter concerning the accuracy of import declarations than export declarations because, unlike export declarations, there is money at stake from the revenues on duty and VAT.

It is important to be aware that various governmental agencies exercise control on imports. These controls vary depending on the type of goods. They are based on environmental, public health, industry protection, protection of endangered species and, generally, are implemented by import licensing, quotas regulations, tariff prohibitions and restrictions. Control and awareness are the keys to good import processes.

This topic explains customs declarations, importation controls and the importance of accurate record keeping. These apply to goods imported into GB from a country outside the UK and goods moved into Northern Ireland from a country outside the UK and the EU.

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