Whether your business pays duty is based on the Rules of Origin – if the produce you are exporting is not of UK Origin, then tariffs will be payable based on the Certificate of Origin accompanying your goods.
Tariffs will be payable on all imported and exported goods unless you are trading with:
AND meets the Rules of Origin.
The UK Global Tariff will determine the tariff rate which is payable on imports.
For exported goods you will need to apply the Most-Favoured Nation terms of the importing country. This tariff will depend on the country and the product.
In order to confirm the correct tariff rate for your product you will need to apply the correct commodity code.
Check whether you are trading with a nation who are exempt from tariff rates due to one of the three reasons which are listed above.
Confirm the commodity code of the products which you wish to trade.
Consider which party has access to greater or cheaper transportation.
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