Guide

International trade regulations in the Energy and power sector

Tariffs and duties in the energy and power sector

All businesses in this sector must comply with a range of import-specific regulations. The key issues relate to the Tariff, duties, Intrastat and intellectual property (IP). See import regulations in the energy and power sector.

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. Access the UK Trade Tariff.

Read more about using the UK Trade Tariff.

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

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

Preferential rates of duty

The Generalised System of Preferences (GSP) allows originating products from a wide range of countries to be imported into the EU at a reduced or zero rate of duty. For more information on how to determine whether a product is an originating one, read Notice 830 - Tariff Preference: New GSP rules of origin.

You can also access a guide for traders on GSP rules of origin.

The European Community has a number of other preferential trade agreements with third countries and goods may attract preferential rates of duty as a result.

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. See Intrastat - reporting the value and volume of intra-EU trade. Intrastat is only applicable to VAT-registered traders.

Intellectual property

You should ensure that imported goods do not breach the IP rights of other businesses, eg watch out for counterfeit goods and design infringements. Infringing goods can be seized and destroyed by HMRC. You can ask HMRC to check for imported counterfeit versions of your goods. Read how HMRC can help protect your IP rights. Read more about intellectual property protection overseas.