VAT and Customs Declaration

VAT and Customs Declaration
Exports except for parcel post must be declared to HM Customs and Excise. Exports to EU customers are declared in quarterly VAT returns and, if over a certain threshold, a "Supplementary Declaration for Despatches" (SDD) must be completed. For non EU exports, the exporter may follow certain procedures i.e. the Single Administration Document (SAD) procedure or a simplified clearance procedure involving pre-registration with HM Customs.

Easyform Glossary of Law Terms. — UK law terms.

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