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MCL Associates offer the following services:

You may need to be reassured that the customs tariff classifications of the goods being imported (or supplied) are in the correct category. You may know this will affect any duty being paid by you or in your purchase price. You should know some goods do not pay full duty rates. Some of these are called preferential goods and you should be aware of how goods from applicable preference countries could significantly reduce your costs - when planning for such an imported supply.

Do you use imported goods (on which customs duty is payable) in your manufacturing processes? If the answer is Yes, there may be ways to reduce your customs duty bill (and, indirectly, the amount of VAT you pay).

Do you pay customs duty in your purchase price? If Yes, there may be ways to reduce your piece price from your suppliers. Are you clear about the amount you pay and why?

Do you export any of your output? If Yes, there may be ways of reducing any customs duty present in your imports or supplied components.

If you export, do you provide declarations of origin for your goods? If Yes, do you have a tracking system to ensure the information you have declared is accurate? Do you supply manufactured goods to other UK customers who then export them?    Do you know about Origin? Has anyone ever asked you to provide a Declaration of Origin? Do you know what you are declaring when you supply it?

Do you supply goods to other European Union (EU) countries? Do you know about Intrastats? Intrastats also apply to imports from the EU, including the new East European countries who joined the EU in May 2004.  This bigger EU may be identied as EU25.

Do you use imported goods (on which customs duty is payable) on the goods you use in your manufacturing process and subsequently export outside Europe? If Yes, you can introduce customs duty saving processes.

Other customs processes and Compliance areas
If you are arranging export or import shipments and do not tell HM Customs (by way of a customs entry or a VAT return), you are committing offences and heavy penalties can be incurred. Ignorance may no longer be a sufficient excuse.

If you are involved in the movement of Dangerous Goods, you need to know that you may be committing offences and heavy penalties can be incurred.  Are you familiar of the need to know about Packaging regulations?   Ignorance may cost you heavy penalties.

Do you export goods to sensitive countries (Iran, Libya, Cuba, Angola)? Do you import or export goods that need or are covered by a Licence? Do you know what to do about it?

Do you know about the duty reliefs that can apply to, say, mixing paints with white spirits? If you use a lot, you can recover the excise duty which is about 2 a litre.

Personal Imports and Exports
Most of you will be aware of duty-free allowances, especially as you journey to and from countries outside the European Union.   Are you also aware that if you receive a gift or buy a gift for more than about 150 (such as precious metals or golf clubs), you must declare them to UK/EU customs on your return?


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