Labelling and documents for international transport
Using the correct labelling and shipping marks on your consignment helps to ensure the smooth and efficient processing of your goods. If your goods are being consolidated, ensure that your own consignment is individually labelled, as it will be shipped along with other business' goods. D
Temporary admission of non-EU pallets and containers
Pallets or containers are not duty and tax-paid within the European Union (EU) if they are temporarily imported into the EU to transport or carry non-EU goods within the EU. They must remain in the same condition other than natural depreciation through use. EU pallets and containers do not need to be entered into temporary admission (TA) as they are duty- and tax-paid within the EU.
You are no longer required to make prior application for a full authorisation using form C&E 1331A. If you already hold a C&E 1331A authorisation, you will not need to use it to claim relief but should keep it in your records for four years after the disposal of any imported containers/pallets for which you used it to claim relief.
Relief under TA can also cover containers used under the Container Pool Convention or pool arrangements under the European Convention on Customs Treatment of Pallets.
Economic Operator Registration and Identification (EORI) Scheme
You need an EORI Scheme number if you are required to provide pre-arrival/pre-departure information for goods, or are involved in the import, export or movement of goods under a transit procedure.
You will need to be registered in the EORI Scheme to apply to become an Authorised Economic Operator (AEO).
AEOs
If you are part of an international supply chain trading within the EU and frequently carry out customs-related activities, you can apply for AEO status. The AEO certificate serves as an internationally recognised assurance that your customs controls and procedures are efficient and compliant, and is evidence that you can be considered a secure and reliable trading partner in the supply chain. AEOs may benefit from simplified procedures provided for under the custom rules, or from fast-tracking through customs controls relating to security and safety.
Incoterms
Incoterms provide a clear set of rules for the interpretation of the most commonly used terms in international trade. The basis of each Incoterm is to clarify how functions, costs and risks are divided between the buyer and seller, as required by the sales contract in connection with the delivery of the goods. Each term clearly specifies the specific obligations of the seller and the buyer.
The Single Administration Document (SAD)
The SAD - or Customs Form C88 - is the customs declaration document for all imports from, and exports to non-EU countries, and goods transiting the EU. It is required for all exports, although there is a small list of exceptions, such as postal packages.
The SAD is normally submitted to customs electronically online by the importer or exporter of the goods, or by an agent acting on their behalf. A paper copy, often known as the 'travelling Copy 3' or 'SAD Copy 3' usually accompanies the goods to the customs office of exit from the EU. The travelling Copy 3 can be produced through the Customs Handling of Import and Export Freight (CHIEF) system and does not need to be presented to UK Customs as it conforms to an EU standard format. The exporter may ask that the form is stamped by the customs office of exit from the EU and returned. The driver may be asked to hand it in when he or she reaches that office. The stamped form is needed as official evidence of export, allowing them to claim zero-rating for VAT. If it is not returned, they may have to pay VAT to HMRC as though the goods were sold at the standard rate in the UK.
Certificates of Origin
Certificates of Origin are required by some countries as evidence of the origin of the goods. There are two versions: the EU Certificate of Origin or the Arab-British Chamber of Commerce Certificates of Origin. They are available from Chambers of Commerce and, once completed, must be validated by the Chamber of Commerce stamp. In certain circumstances, the Certificate of Origin and the accompanying commercial documents must be legalised by the UK Embassy of the country of import.
In instances where preferential trade agreements exist, goods may have to be covered by a correctly completed and endorsed EUR1 or EUR2 form, or an ATR form for Turkey. These are used to claim preferential (reduced or even zero) rates of duty in the country of importation.
Tax and VAT
When goods are transported internationally, there are local taxes and tariffs that have to be met. There may also be VAT liabilities to consider. VAT relief can sometimes be claimed when goods move between EU member states and to countries outside of the European Community (EC). Consult your freight forwarder or local tax office for details.
Product Model | Inside Diameter | Outside Diameter | Thickness |
24184E NACHI | 420 | 700 | 280 |
23184E NACHI | 420 | 700 | 224 |