Dealing with imports

1. Imports by freight

1.1. What is an import by freight?

1.2. Import declarations

1.3. Payment and recovery of import taxes

2. Import taxes

2.1. Calculating taxes

2.1.1. Value of goods

2.1.2. Rate of import VAT

2.1.3. Rate of duty

2.2. Which tariff applies when importing into Northern Ireland

2.3. Exemptions and reliefs

2.3.1. Customs special procedures

2.3.2. Other

3. Merchandise in baggage

3.1. What is Merchandise in baggage?

3.2. MIB imports

3.2.1. into Great Britain

3.2.2. into Northern Ireland

4. Postal imports

4.1. What is a postal import?

4.2. Import declarations

4.3. Payment and recovery of import taxes

4.4. Retail imports into Great Britain and Northern Ireland

5. Imports into Northern Ireland from GB

5.1. VAT

5.2. Duty