Guide

International trade regulations in the Agriculture, horticulture and fisheries sector

Tariffs and duties in the agriculture, horticulture and fisheries sector

All businesses in this sector must comply with a range of import-specific regulations. The key issues relate to the Tariff, preferential duty rates and Intrastat.

Using the Integrated Tariff

A common customs tariff is applied across all European Union (EU) countries on goods imported from outside the EU. Details of specific tariff duties and measures are contained in the Integrated Tariff of the United Kingdom (the Tariff).

The Tariff is used to determine the specific classification code of your goods and to confirm:

  • any licensing requirements that apply
  • the rates of duty and import VAT that apply
  • any additional charges, such as anti-dumping duties
  • any available preferential duty rates

For further information on how the Tariff affects your import business, read an introduction to the Tariff.

Access the UK Trade Tariff.

Preferential duty rates

The European Community (EC) has a number of trade agreements with third countries, as a result of which goods may attract preferential duty rates. Read more about rules of origin and using trade preferences.

Intrastat

If you are VAT registered and the goods you acquire from or supply to VAT-registered businesses in other EU countries reach the Intrastat exemption threshold for the year, you must submit monthly supplementary declarations to HMRC. The current thresholds are £1.5 million for Arrivals and £250,000 for Dispatches.

Intrastat is the method of collecting information and producing statistics on goods traded between EU member states. Intrastat - reporting the value and volume of intra-EU trade. Intrastat is only applicable to VAT-registered traders.

Import duty

Imports from outside the EU may be subject to import duty, depending on the type of goods and their origin. For Common Agricultural Policy (CAP) goods, import tariffs can vary at different times of the year or depend on their price. Read more about importing CAP goods.