Generated by Rank Math SEO, this is an llms.txt file designed to help LLMs better understand and index this website. # UK Customs Academy: UK Customs Academy ## Sitemaps [XML Sitemap](https://www.globalcustomsacademy.com/sitemap_index.xml): Includes all crawlable and indexable pages. ## Posts - [What is Returned Goods Relief and how can we use it for UK-EU trade?](https://www.globalcustomsacademy.com/2021/08/09/what-is-returned-goods-relief-and-how-can-we-use-it-for-uk-eu-trade/): Subject to specific conditions, Returned Goods Relief (RGR) removes or reduces the repayment of import duties for goods that are re-imported into the same customs territory that they have already been exported from. - [Preference and Union Status under the EU-UK Trade and Cooperation Agreement](https://www.globalcustomsacademy.com/2021/07/20/preference-and-union-status-under-the-eu-uk-trade-and-cooperation-agreement/): In today’s post-Brexit landscape, many UK businesses are beginning to learn about the implications of the EU-UK Free Trade and Cooperation Agreement, particularly with regards to origin. - [New £20m Brexit Support Fund for SMEs](https://www.globalcustomsacademy.com/2021/03/15/new-20m-brexit-support-fund-for-smes/): The government has made £20 million available through the SME Brexit Support Fund. Provided you meet certain eligibility criteria, HMRC may provide funding towards the costs of training and/or professional advice, to help you with changes to trade rules with the EU. - [Post-Brexit EU import controls to be delayed for six months](https://www.globalcustomsacademy.com/2021/03/15/post-brexit-eu-import-controls-to-be-delayed-for-six-months/): The introduction of post-Brexit border controls on some imports from the European Union into Great Britain has been delayed because of coronavirus disruption. - [A summary of the first week in a new chapter of UK-EU trade](https://www.globalcustomsacademy.com/2021/01/11/a-summary-of-the-first-week-in-a-new-chapter-of-uk-eu-trade/): The first working week following the end of the transition period on 31 December 2020 had passed relatively smoothly for the UK and EU with significantly lower levels of traffic between Calais and Dover following the New Year break. - [Understanding ‘Proof of Export’](https://www.globalcustomsacademy.com/2020/07/02/understanding-proof-of-export/): I am sure you have heard the phrase ‘Proof of Export’ frequently in your studies and when performing your job, we hope you hear it on a daily basis. - [Exchange Control Regulations and Import Controls](https://www.globalcustomsacademy.com/2020/06/04/exchange-control-regulations-and-import-controls/): Today we will look at the significance of exchange control regulations and import controls. These are already in place in a number of countries worldwide, especially developing nations, the impacts however from COVID 19 may result in these becoming more prevalent even in the more economically developed OECD countries. - [UK Global Import Tariff – what you need to know](https://www.globalcustomsacademy.com/2020/06/02/uk-global-import-tariff-what-you-need-to-know/): On the 19th May the UK Government announced their UK Global Import Tariff which will apply after the end of the Transition Period to imports from WTO member countries, these may also be referred to as Most Favoured Nation (MFN) tariffs. - [The African Continental Free Trade Area (AfCFTA)](https://www.globalcustomsacademy.com/2020/05/19/the-african-continental-free-trade-area-afcfta/): Below are some examples of the key principles we mentioned in action in this phase of AfCTA: - [The Impact of Non-Tariff Barriers on Trade](https://www.globalcustomsacademy.com/2020/05/19/the-impact-of-non-tariff-barriers-on-trade/): In some cases, however it is the non-tariff barriers and unfair competition that make it harder for an exporter to succeed in export markets. Put simply non-tariff barriers refer to all barriers to trade that are not tariffs - [Genuine GB-NI trade movements should not be subject to customs controls, says Academy dean](https://www.globalcustomsacademy.com/2020/05/19/genuine-gb-ni-trade-movements-should-not-be-subject-to-customs-controls-says-academy-dean/): The Dean of the UK Customs Academy, Professor David Widdowson, has said genuine NI-GB trade should not be subject to customs controls. - [Generalised System of Preferences](https://www.globalcustomsacademy.com/2020/05/07/generalised-system-of-preferences/): This article covers the concept of Generalised Systems of Preference (GSP) which is intended to provide least developed countries (LDCs) with the opportunity to export goods to other countries on preferential trade terms. These terms mean various goods such as textiles and clothing enter developed markets such as the European Union at reduced or zero rates of import duty. - [Ongoing Customs and Trade Announcements](https://www.globalcustomsacademy.com/2020/05/05/ongoing-customs-and-trade-announcements/): During these difficult times the Government have announced a number of changes and initiatives to support the way businesses trade. - [Duty Matters: Can HMRC Prevent Importers from Gaining Inward Processing on a Retrospective Basis?](https://www.globalcustomsacademy.com/2020/05/01/duty-matters-can-hmrc-prevent-importers-from-gaining-inward-processing-on-a-retrospective-basis/): Importers need to be fully authorised under inward processing procedure prior to the importation of goods, in order to benefit from a duty relief. However, can HMRC grant retrospective authorisation on goods imported to free circulation, when an importer realises that the goods should have been imported under inward processing procedure? - [Announcement on Customs Special Procedures](https://www.globalcustomsacademy.com/2020/04/23/announcement-on-customs-special-procedures/): On the 9th April the UK announced further customs and trade procedures that would apply from 1st January 2021. For many UK businesses these will be significant announcements impacting the way you trade, particularly with the European Union but also impacting trade with the Rest of the World. - [Reviewing the level of bank guarantees for customs special procedures](https://www.globalcustomsacademy.com/2020/04/21/reviewing-the-level-of-bank-guarantees-for-customs-special-procedures/): Following the introduction of the Union Customs Code in 2016, there was a requirement for traders to provide guarantees to support potential import duties and VAT liabilities to customs. Potential liabilities can arise from customs special procedures such as Customs Warehousing and Inward Processing. Liabilities are also due for goods in Transit, whereby for authorised consignors or consignees, the start or end movement of the goods can be at your own premises as opposed to the customs office.  - [Brexit may seem a long time ago…](https://www.globalcustomsacademy.com/2020/04/07/brexit-may-seem-a-long-time-ago/): Quite understandably COVID-19 has taken the attention away from Brexit and for many businesses the current situation is about ensuring sources of supply, production and getting paid. In future blogs we shall expand on these important points in relation to the impact on specific business sectors. - [Duty Matters: Interest on Delayed Duty Payments- Potential Knock on Effect for Financial Penalties?](https://www.globalcustomsacademy.com/2020/04/02/duty-matters-interest-on-delayed-duty-payments-potential-knock-on-effect-for-financial-penalties/): Opinion of Advocate General Campos Sánchez-Bordona - [The Importance of Internal Business Communications in Customs and Trade](https://www.globalcustomsacademy.com/2020/03/30/the-importance-of-internal-business-communications-in-customs-and-trade/): Examples of where internal communication is vital can be seen in the following: - [Considerations for Importers & Exporters during Covid-19](https://www.globalcustomsacademy.com/2020/03/26/considerations-for-importers-exporters-during-covid-19/): There are no easy answers for businesses, however, here are some points you should consider, both now and for future trade strategy: - [Are you aware of the Customs Declaration System (CDS), and could this affect your business?](https://www.globalcustomsacademy.com/2020/03/24/are-you-aware-of-the-customs-declaration-system-cds-and-could-this-affect-your-business/): Unfortunately, nobody knows when this will be finalised. - [How to be more effective when taking courses online](https://www.globalcustomsacademy.com/2020/03/17/how-to-be-more-effective-when-taking-courses-online/): With the Coronavirus spreading all over the world, working from home has been one way of taking action to minimise the risks of a further viral outbreak. Google and Spotify are examples of companies that have asked their employees to work from home. A lot of conferences and other work-related get-togethers have also been cancelled or postponed. - [UK Customs Academy Dean meets with WCO Secretary General](https://www.globalcustomsacademy.com/2020/03/09/uk-customs-academy-dean-meets-with-wco-secretary-general/): During his attendance at the March 2020 WCO Capacity Building Committee (CBC) meeting, Prof. David Widdowson met with the WCO Secretary General, Dr. Kunio Mikuriya to discuss current activities in Customs research and education. These included developments and future plans for the WCO PICARD programme and associated initiatives being progressed by the UK Customs Academy, the International Network of Customs Universities, the Centre for Customs and Excise Studies, Charles Sturt University, and the World Customs Journal. The Capacity Building Committee addressed several key issues including the Trade Facilitation Agreement, the WCO Mercator Programme, change management strategies, issues faced by small island economies, Customs professionalism, organisational performance measurement and the development of a WCO Declaration on Gender Equality and Diversity in Customs. As the timing of the CBC meeting coincided with International Women’s Day, a special ceremony was held to recognise the central role played by women in economic and social development. Picture: WCO Secretary General Dr. Kunio Mikuriya and Professor David Widdowson - [Coronavirus and its potential effect on global trade](https://www.globalcustomsacademy.com/2020/03/03/coronavirus-and-its-potential-effect-on-global-trade/): With new cases appearing in Europe and around the world, Coronavirus is all over the news. We talked to Lars Karlsson, CEO and MD Global Consulting at KGH Customs Services and a senior Customs expert, about the effect the Coronavirus may have on global trade. - [Customs valuation: A history of taxation over borders](https://www.globalcustomsacademy.com/2020/02/27/customs-valuation-a-history-of-taxation-over-borders/): The European Commission (EC) Taxation and Customs Union website reminds us that there are three ‘elements of taxation’ that provides the basis for assessment of the customs debt, which is the technical term for saying the amount of customs duty due. The ‘elements of taxation’ are customs valuation, tariff classification, and the origin of the goods. Once the customs value of the imported goods is determined the customs duty can be calculated. - [Trading Across Borders – Increasing Complexity](https://www.globalcustomsacademy.com/2020/02/24/trading-across-borders-increasing-complexity/): Written by Ian Wakeling, UK Commercial & Trade Compliance Director at Lockheed Martin UK - [Smart borders: The future of border management](https://www.globalcustomsacademy.com/2020/02/19/smart-borders-the-future-of-border-management/): We will soon see new operational Smart Borders all around the world. So how can companies involved in international trade prepare for this new paradigm and use the developments to the advantage of trade and new business?  - [Interview with Sandra Strong, Managing Director at Strong and Herd](https://www.globalcustomsacademy.com/2020/02/13/interview-with-sandra-strong-managing-director-at-strong-and-herd/): This interview was originally published in World Trade Matters - the quarterly journal from the Institute of Export & International Trade. - [Michael Gove tells industry to prepare for Strict Border Policy](https://www.globalcustomsacademy.com/2020/02/11/michael-gove-tells-industry-to-prepare-for-strict-border-policy/): Cabinet Minister Michael Gove has told the logistics industry to prepare for stricter border controls from January 1 2021 when the post-Brexit transition period ends and the UK leaves the EU customs union and single market. Gove admitted that a new ‘smart’ border to cut post-Brexit trade friction with the EU will not be ready until 2025, raising concern that trade will be disrupted and exporters and importers will face big costs at the end of the year. Speaking to representatives of lobby groups, Gove said UK-EU trade won’t get preferential treatment after the transition period. He confirmed that Britain would introduce import controls on EU goods from the start of 2021, treating them in the same way as imports from any third country. This tough stance could mean extra costs and delays for companies importing goods into the UK from Europe. Speaking on Monday, Gove said: “The UK will be outside the single market and outside the customs union, so we will have to be ready for the customs procedures and regulatory checks that will inevitably follow.” He told hauliers that from 2021 there would be “symmetry” and that the UK would impose the same checks and customs procedures on EU goods entering Britain as the bloc conducted on exports from the UK. Authorities on both sides of the border will collect customs, value added tax and excise duties and check the safety of goods. UK government officials said that by 2025 Britain would have the “best, smartest and most efficient border in the world”, but in the meantime industry should prepare for significant friction to trade. - [UK Customs Academy courses going down well with students](https://www.globalcustomsacademy.com/2020/02/04/uk-customs-academy-courses-going-down-well-with-students/): “It is gratifying to know that the hard work that went into creating the UK Customs Academy for HM Government has resulted in a product that its students rate so highly”. - [Student Interview: Lucy Masters](https://www.globalcustomsacademy.com/2020/02/04/student-interview-lucy-masters/): We interviewed Lucy Masters, the Imports & Exports Compliance Manager at the Co-op, about her career in customs and her experience studying with the Academy. - [Student Interview: Lisa Meikle](https://www.globalcustomsacademy.com/2020/02/04/student-interview-lisa-meikle/): Lisa works as a customs & logistics clerk for a shipping and forwarding company called W Knight Watson & Co Ltd.  - [Customs professionals have a role to play in ‘fostering Sustainability for People, Prosperity and the Planet’](https://www.globalcustomsacademy.com/2020/01/24/customs-professionals-have-a-role-to-play-in-fostering-sustainability-for-people-prosperity-and-the-planet/): “Should differences in levels of ambition worldwide persist, as the EU increases its climate ambition, the Commission will propose a carbon border adjustment mechanism, for selected sectors, to reduce the risk of carbon leakage. - [Interview with Lars Karlsson, CEO & MD KGH Global Consulting](https://www.globalcustomsacademy.com/2020/01/08/interview-with-lars-karlsson-ceo-md-kgh-global-consulting/): For the Autumn 2019 edition of the quarterly member journal ‘World Trade Matters’, William Barns-Graham, the Senior Content Editor at the Institute of Export & International Trade, spoke with Lars Karlsson, CEO & MD at KGH Global Consulting, about why the UK Customs Academy is such an important initiative and why we need more people in the UK to learn about Customs. Why is the new online Customs Academy such an important project? Customs has never been more important than now, considering international trends and changes like Brexit, increasing protectionism and the Trade War between the United States and China. In a world of globalisation, Customs compliance will be essential. So, we need more Customs competence and capacity in all companies. The UK Customs Academy is a unique innovation, the first of its kind, and it offers a top class, modern, digital and cost-efficient way to build Customs competence. Through the UK Customs Academy and its digital services, you can advance from basic Customs training to an academic degree, a masters or a doctorate. Furthermore, you can do it in your own pace.    How important is it for people working in Customs to get professional skills and training? It is essential. The world of Customs is getting more and more complex and complicated, while, at the same time, Governments become more and more concerned with compliance issues. This means that the demands and pressure on people working in Customs will significantly increase over the years to come. On the other hand, it also means that there will be major opportunities for people with Customs competence and documented knowledge and skills. The future is bright for people in this sector and there will be demand for competence way beyond what the market can offer today.   How important is it for businesses to factor in Customs considerations throughout their operations strategy? It is a key to future success. One of the strategic outcomes of Brexit will be that companies will increase their focus on the area of Customs. The Brexit process, until now, has proven how important Customs today is for companies and international trade. So, in the future Customs will become one of the key strategic areas for all companies involved in international trade, there is simply no alternative. No company in international trade can in the future afford to not be compliant with international standards and regulations. No company will again, like with Brexit, be caught with old fashioned and non-flexible customs routines. Companies will need comprehensive Customs strategies, new models and system support. Business will have to become more compliant in the future. The companies that realise this first and invest early in more strategic Customs planning will become the winners of the future. If you are faster and more compliant than your competition, you will be the winner in existing and new markets. Customs competence and capacity will be in the center of this trend. I am involved in several international academic research groups and think-tanks on these topics and we have seen these trends for years already, due to the development of more complicated international supply chains and global value chains.     What types of people will the Customs Academy be for? The UK Customs Academy is for everyone involved in international trade. We have, based on requests from HMRC, developed some specific training for Customs intermediaries in order to build a stronger support mechanism for UK business, but the training courses on the platform will be useful for all. What tips would you give to people looking to embark on a career in Customs? First of all, it is a smart idea to do so, as said above. Customs and international trade are one of the most dynamic areas in the age of globalization and this will continue to develop over the decades to come. We know today that trade is one of the most efficient ways to develop our societies for the better, to foster job creation and economic growth – as well as to support poverty reduction in emerging economies. So, working the Customs sector will be a very interesting career for the future, and also a career where you can do greater good. My tip, after having worked in this sector for more than three decades, is to continue to learn all the time. Life is about learning, and this specific sector is changing all the time, so keep educating yourself. Multinational companies, as well as many other stakeholders in the international supply chain, are already searching for educated Customs talents, so don’t miss out on this opportunity. I have never regretted a day of my life in the field of Customs, since every day is about problem solving and international cooperation, but most importantly, Customs is fun!        - [Training grants available for all our courses – how to apply](https://www.globalcustomsacademy.com/2019/10/04/training-grants-available-for-all-our-courses-how-to-apply/): To apply for a grant your company must: - [World’s first online Customs Academy officially launched at Parliament event](https://www.globalcustomsacademy.com/2019/09/19/worlds-first-online-customs-academy-officially-launched-at-parliament-event/): “As we do with lawyers and accountants, we should recognise that people working in Customs need professional skills and training in the vital work they do. This new Customs Academy is therefore an essential step towards bolstering professional skills in the sector at this critical time for international trade in the UK.” - [HM Treasury Announces £16 Million Fund to Train Customs Experts](https://www.globalcustomsacademy.com/2019/09/03/hm-treasury-announces-16-million-fund-to-train-customs-experts/): The government announcement notes: - [Webinar introducing the Customs Academy](https://www.globalcustomsacademy.com/2019/08/29/webinar-introducing-the-customs-academy/): In this 1-hour webinar a range of speakers, including those behind its development, discuss how the new ‘UK Customs Academy’ offers a comprehensive development pathway for Customs Professionals and those looking to embark on a career in international trade. This will include speakers from KGH Customs Services, the Institute of Export & International Trade, the Centre for Customs and Excise Studies and George Baker Shipping. - [VAT registered companies to automatically receive EORI numbers](https://www.globalcustomsacademy.com/2019/08/21/vat-registered-companies-to-automatically-receive-eori-numbers/): HMRC has this morning issued a press release confirming that 88,000 VAT registered companies across the UK will be allocated EORI numbers so they can continue to trade with the EU post Brexit. - [New Customs Grants could be on the way as preparations for ‘No Deal Brexit’ go up a gear](https://www.globalcustomsacademy.com/2019/08/09/new-customs-grants-could-be-on-the-way-as-preparations-for-no-deal-brexit-go-up-a-gear/): At the end of July, the government announced an extra £2.1bn of funding towards preparations for a ‘No Deal Brexit’. This would represent a doubling of the money that had previously been set aside for this year. - [Two thirds of UK exporters not properly prepared for ‘No Deal Brexit’](https://www.globalcustomsacademy.com/2019/08/09/two-thirds-of-uk-exporters-not-properly-prepared-for-no-deal-brexit/): Two thirds of UK exporters have not taken essential steps to prepare for ‘No Deal Brexit’, according to the latest records from HMRC. Only 70,000 out of 240,000 companies, who export into only the EU at present, have so far registered for an economic operator registration and identification (EORI) number. EORI numbers, which are based on a company’s VAT number, are required by companies in order to complete a Customs Declaration and to comply with other regulations for exporting. - [Freeports Advisory Panel set up with hope to transform UK economy](https://www.globalcustomsacademy.com/2019/08/08/freeports-advisory-panel-set-up-with-hope-to-transform-uk-economy/): The new International Trade Secretary, Liz Truss MP, last week announced a new Freeports Advisory Panel to advise in the establishment of up to 10 Freeports in the UK. Freeports reduce costs and bureaucracy for manufacturing businesses and traders and include customs and tax benefits. This allows the ports to become hubs for businesses and enterprises and create a wealth of jobs and opportunities for local people. - [Brexit and origin: a case for the wider use of cross-cumulation](https://www.globalcustomsacademy.com/2019/07/22/brexit-and-origin-a-case-for-the-wider-use-of-cross-cumulation/): Written by Dr Anna Jerzewska - Customs and Trade Consultant - [Border Force seizes thousands of products in international operation against wildlife crime](https://www.globalcustomsacademy.com/2019/07/22/border-force-seizes-thousands-of-products-in-international-operation-against-wildlife-crime/): During the month long global Operation Thunderball, Border Force officers in the UK made 168 seizures containing thousands of products regulated under CITES (the Convention on International Trade in Endangered Species) at ports and airports. - [End of production of the printed tariff](https://www.globalcustomsacademy.com/2019/07/22/end-of-production-of-the-printed-tariff/): HMRC is to cease the production of the printed tariff (CIP12) at the end of the year. ## Pages - [Imprint](https://www.globalcustomsacademy.com/imprint/) - [Cookie Policy (UK)](https://www.globalcustomsacademy.com/cookie-policy-uk/) - [Cookie Policy (EU)](https://www.globalcustomsacademy.com/cookie-policy-eu/) - [Accessibility Statement](https://www.globalcustomsacademy.com/accessibility-statement/): We want everyone who visits our website to feel welcome and able to use it with ease. - [Contact us](https://www.globalcustomsacademy.com/contact-us/) - [Extension Form](https://www.globalcustomsacademy.com/extension-form/) - [Level 5 Certificate in Advanced Customs Compliance – International Perspective & Application](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-5-diploma-in-advanced-customs-compliance-copy-2/): The Academy recognises holders of this award to be 'Accredited Customs Professionals'. - [Level 3 Certificate in Customs Compliance (EU)](https://www.globalcustomsacademy.com/eu-customs-academy/qualifications-eu/level-3-certificate-in-customs-compliance-eu/): On successful completion you will have a comprehensive understanding of customs processes and procedures - including import, export and special procedures. You will also gain a sound understanding of the core compliance areas of classification, origin, valuation and duty calculation, and comprehensive knowledge of import and export declaration procedures and requirements. - [EU Qualifications](https://www.globalcustomsacademy.com/eu-customs-academy/qualifications-eu/): This represents the entry-level qualification into the customs profession. - [Level 2 Customs Practice and Procedure Award (EU)](https://www.globalcustomsacademy.com/eu-customs-academy/qualifications-eu/level-2-certificate-in-customs-practice-procedure-eu/): 2.0 - [EU Qualifications](https://www.globalcustomsacademy.com/eu-customs-academy/): Following the success of the UK qualifications, we launched two qualifications for customs professionals operating in an EU context. - [UK Customs Academy](https://www.globalcustomsacademy.com/uk-customs-academy/): We offer a full suite of qualifications for UK customs professionals, covering all aspects of UK customs law and what UK traders need to know about international regulations. - [Declaration Portal](https://www.globalcustomsacademy.com/resources/declaration-portal/): The Declaration Portal is a sophisticated online tool that allows you to navigate the complexity of customs forms. - [Student testimonials](https://www.globalcustomsacademy.com/about/student-testimonials-2/): "It's good that it's done in bitesize chunks so you can explore specific topics and then can come back to it later and easily review what you learnt. You take tests as you go along which encourages you to ensure that the knowledge properly sinks in. It starts at a good level too - it doesn't require you to have loads of expertise beforehand as you can start from a beginner's level." - [Videos](https://www.globalcustomsacademy.com/resources/videos/): To keep you informed, we will be attending important industry events and talking to key thinkers in the filed of international Customs. - [Accreditation of Prior Learning](https://www.globalcustomsacademy.com/about/accreditation-of-prior-learning/): Applying for Accreditation of Prior Learning - [Cookie Policy](https://www.globalcustomsacademy.com/cookie-policy/): We collect information about your use of our website through cookies. Cookies are information files stored on your computer that help websites remember who you are and information about your visit. Cookies can help to display the information on a website in a way that matches your interests. Most major websites use cookies. We use two types of cookie (or similar technology) on our website. - [Terms and Conditions](https://www.globalcustomsacademy.com/terms-and-conditions/): 1             About us - [Useful Links](https://www.globalcustomsacademy.com/resources/useful-links/): HMRC is the UK's tax, payments and customs authority, and we have a vital purpose: we collect the money that pays for the UK's public services and help families and individuals with targeted financial support. - [Doing Business Guides](https://www.globalcustomsacademy.com/resources/doing-business-guides/): The Institute of Export & International Trade 'Doing Business Guides' are designed to advise and assist UK companies when looking to trade with and invest in opportunity-rich overseas markets. - [Register of Customs Brokers](https://www.globalcustomsacademy.com/resources/register-of-customs-brokers/): Address: International House, Worthy Road, Chittening Industrial Estate, Avonmouth, Bristol, BS11 0YB - [Key Customs Terms](https://www.globalcustomsacademy.com/resources/key-exporting-terms/): International markets offer huge opportunities for UK businesses. Finding and developing new markets for products is a hugely valuable avenue for expansion. For first-timers, however, even the terminology can be daunting. - [Packing List](https://www.globalcustomsacademy.com/resources/sample-documents/packing-list/): A packing list is the only way in which a consignment can be cleared for entry into a new market and most importantly the only way in which the border crossing or customs officer can tell what is supposed to be in each carton being delivered overseas. - [Commercial Invoice](https://www.globalcustomsacademy.com/resources/sample-documents/commercial-invoice/): A commercial invoice must be used when the goods shipped reflect a commercial transaction (i.e. the goods have been purchased by the receiver) and are for permanent export. - [Sample Documents](https://www.globalcustomsacademy.com/resources/sample-documents/): Commercial Invoice Packing List Import C88 Export C88 C89 Value build up - [World Customs Journal](https://www.globalcustomsacademy.com/resources/online-learning-library/world-customs-journal/): The World Customs Journal is a peer-reviewed journal which provides a forum for customs professionals, academics, industry researchers, and research students to contribute items of interest and share research and experiences to enhance its readers' understanding of all aspects of the roles and responsibilities of Customs. - [My account](https://www.globalcustomsacademy.com/my-account/): Login Username or email address *Required Password *Required Remember me Log in Lost your password? - [Checkout](https://www.globalcustomsacademy.com/checkout/) - [Basket](https://www.globalcustomsacademy.com/basket/): If you'd prefer to be sent an invoice for payment, please email help@ukcustomsacademy.co.uk . Once payment is received, you will be emailed your log in details to gain access to the course. Your basket is currently empty. Return to shop - [Shop](https://www.globalcustomsacademy.com/shop/) - [Level 6 Graduate Diploma in Customs Administration](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-6-graduate-diploma-in-customs-administration/): This degree is awarded by Charles Sturt University, Australia through its Centre for Customs and Excise Studies - [Level 7 Master of Customs Administration](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-7-master-of-customs-administration/): This degree is awarded by Charles Sturt University, Australia through its Centre for Customs and Excise Studies. - [Level 6 Graduate Certificate in Customs Administration](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-6-graduate-certificate-in-customs-administration/): This degree is awarded by Charles Sturt University, Australia through its Centre for Customs and Excise Studies. - [Level 5 Bachelor of Border Management](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-5-bachelor-of-border-management/): This degree is awarded by Charles Sturt University, Australia, through its Centre for Customs and Excise Studies. - [HMRC information resources](https://www.globalcustomsacademy.com/resources/online-learning-library/hmrc-information-resources/): The following are a series of useful links UK government information resources for exporters from HMRC. - [European Commission resources](https://www.globalcustomsacademy.com/resources/online-learning-library/european-commission-resources/): A selection of links to useful resources on the European Commission's website - [WTO Publications and Reports](https://www.globalcustomsacademy.com/resources/online-learning-library/wto-publications-and-reports/): Useful publications and resources from the World Trade Organisation for our members and students. - [Joint Customs Consultative Committee (JCCC) minutes](https://www.globalcustomsacademy.com/resources/online-learning-library/joint-customs-consultative-committee-jccc-minutes/): The Joint Customs Consultative Committee (JCCC) is an HMRC-sponsored forum which was established in 1969 to exchange views on and discuss proposed changes to customs procedures and documentation relating to the entry and clearance of goods. It gives the opportunity for HM Revenue and Customs (HMRC) to consider representations from over 20 member organisations on a face-to-face basis. This committee is the main forum for the department to consult trade on imports and exports. - [WCO News](https://www.globalcustomsacademy.com/resources/online-learning-library/wco-news/): The World Customs Organization (WCO) is an independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of Customs administrations. - [Academic faculty](https://www.globalcustomsacademy.com/about/academic-faculty/): With a strong background in business, trade and customs, Kevin leads the Chartered Institute of Export & International Trade's trade digitalisation agenda - liaising with governments, commercial businesses and NGOs around the world. - [Job Board](https://www.globalcustomsacademy.com/job-board/): The UK Customs Academy Jobs Board features current vacancies in the industry. - [Reports and publications](https://www.globalcustomsacademy.com/resources/online-learning-library/): The Customs Academy is the go-to resource for customs professionals and in this online learning library you will find a range of online guides and updates to help you with your work. WCO News Joint Customs Consultative Committee (JCCC) minutes WTO Publications and Reports European Commission resources HMRC information resources World Customs Journal - [Webinars](https://www.globalcustomsacademy.com/resources/webinars/): The Institute of Export & International Trade's sister website, OpenToExport.com,  offers access to FREE webinars covering a wide range of international trade topics. - [Resources](https://www.globalcustomsacademy.com/resources/) - [Face to Face Training](https://www.globalcustomsacademy.com/training/face-to-face-training/): Training courses for customs practitioners and those in exporting, importing, transport or freight forwarding operational environments who need to know more about the processes involved to get your goods through customs smoothly and efficiently. - [Online Customs Training](https://www.globalcustomsacademy.com/training/online-customs-training/): The Institute is proud to be the Strategic Partner of the World Customs Organization (WCO) Academy in the UK. This landmark relationship will enable UK trade professionals to gain internationally recognised skills and expertise relating to customs procedures from the world’s leading customs institution. - [Training](https://www.globalcustomsacademy.com/training/) - [Level 5 Diploma in Advanced Customs Compliance (UK)](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-5-diploma-in-advanced-customs-compliance/): This qualification covers a comprehensive  range of topics in customs compliance and regulation. - [Level 4 Full Certificate in Advanced Customs Compliance (UK)](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-4-certificate-in-advanced-customs-compliance/): On successful completion of this qualification you will have a comprehensive understanding of customs processes and procedures - including import, export and special procedures. - [Level 3 Certificate in Customs Compliance (UK)](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-3-certificate-in-customs-compliance/): 2.0 - [Level 2 Customs Practice and Procedure Award (UK)](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/level-2-certificate-in-customs-practice-procedure/): 2.0 - [UK Qualifications](https://www.globalcustomsacademy.com/uk-customs-academy/uk-qualifications/): This represents the entry-level qualification into the customs profession. - [About](https://www.globalcustomsacademy.com/about/) - [Studying with us](https://www.globalcustomsacademy.com/about/studying-with-us/): All the UK Customs Academy's courses can be completed online, remotely and in your own time. - [Who we are](https://www.globalcustomsacademy.com/about/who-are-we/): The UK Customs Academy has been developed by the Chartered Institute of Export & International Trade, Maersk and the Centre for Customs & Excise Studies to support the development of a robust and sustainable customs intermediaries sector. - [Privacy & User Consent](https://www.globalcustomsacademy.com/privacy-policy/): This document refers to personal data, which is defined as information concerning any living person (a natural person who hereafter will be called the Data Subject) that is not already in the public domain. - [News](https://www.globalcustomsacademy.com/news/): For the Autumn 2019 edition of the quarterly member journal ‘World Trade Matters’, William Barns-Graham, the Senior Content Editor at the Institute of Export & International Trade, spoke with Lars Karlsson, CEO & MD at KGH Global Consulting, about why the UK Customs Academy is such an important initiative and why we need more people … - [Home](https://www.globalcustomsacademy.com/): We are an online academy for customs professionals working in the UK and EU. ## Products - [Level 4 Certificate in Advanced Customs Compliance Capstone Unit (UK)](https://www.globalcustomsacademy.com/product/level-4-certificate-in-advanced-customs-compliance-capstone-unit-uk/): Please note: if you already hold the Level 3 Certificate in Customs Compliance, you only need the 4 capstone modules in order to achieve the Level 4 Certificate in Advanced Customs Compliance. The Academy recognises holders of this award to be “Certified Customs Practitioners”. On successful completion of this qualification you will have a comprehensive understanding of the core compliance areas of classification, origin and valuation and will gain sound knowledge of import and export declaration procedures and requirements as well as an understanding of excise duties and procedures and export licensing controls. By the end of the award, you will feel fully confident working in an international trade environment, and have a clear awareness of the resources available to you to effectively manage customs risk. For full information click here. - [Level 3 Certificate in Customs Compliance (EU)](https://www.globalcustomsacademy.com/product/level-3-certificate-in-customs-compliance-eu/): On successful completion of this qualification you will have a comprehensive understanding of the core compliance areas of classification, origin and valuation and will gain sound knowledge of import and export declaration procedures and requirements. By the end of the award, you will feel confident working in an international trade environment, and have a clear awareness of the resources available to you to effectively manage customs risk. For full information click here. - [Level 2 Customs Practice & Procedure Award (EU)](https://www.globalcustomsacademy.com/product/eu-level-2-customs-practice-procedure-award/): This entry-level qualification is designed to get people started in the Customs profession. It introduces you to the fundamentals of customs practice and procedure, including the basics of how to prepare customs declarations for exports and imports. On successful completion of this introductory course you will gain a general understanding and knowledge of the key concepts, relevant processes and terminology of the customs profession, and an awareness of the resources available to you to advance your professional knowledge and skills. For full details click here. - [Level 5 Diploma in Advanced Customs Compliance (UK)](https://www.globalcustomsacademy.com/product/level-5-diploma-in-advanced-customs-compliance/): This qualification covers a comprehensive and in-depth range of topics in customs compliance and regulation. Successful completion of this award, combined with the Level 4 Certificate in Advanced Customs Compliance, will provide you with the necessary knowledge and skills to competently perform the wide range of activities expected of a customs professional, both in the UK an overseas. For full information click here. - [Level 4 Certificate in Advanced Customs Compliance (UK)](https://www.globalcustomsacademy.com/product/level-4-certificate-in-advanced-customs-compliance/): Please note: if you already hold the Level 3 Certificate in Customs Compliance, you only need the 4 capstone modules in order to achieve the Level 4 Certificate in Advanced Customs Compliance. On successful completion of this qualification you will have a comprehensive understanding of the core compliance areas of classification, origin and valuation and will gain sound knowledge of import and export declaration procedures and requirements as well as an understanding of excise duties and procedures and export licensing controls. By the end of the award, you will feel fully confident working in an international trade environment, and have a clear awareness of the resources available to you to effectively manage customs risk. For full information click here. - [Level 3 Certificate in Customs Compliance (UK)](https://www.globalcustomsacademy.com/product/level-3-certificate-in-customs-compliance/): On successful completion of this qualification you will have a comprehensive understanding of the core compliance areas of classification, origin and valuation and will gain sound knowledge of import and export declaration procedures and requirements. By the end of the award, you will feel confident working in an international trade environment, and have a clear awareness of the resources available to you to effectively manage customs risk. For full information click here. - [Level 2 Customs Practice & Procedure Award (UK)](https://www.globalcustomsacademy.com/product/level-2-certificate-in-customs-practice-procedure/): This entry-level qualification is designed to get people started in the Customs profession. It introduces you to the fundamentals of customs practice and procedure, including the basics of how to prepare customs declarations for exports and imports. On successful completion of this introductory course you will gain a general understanding and knowledge of the key concepts, relevant processes and terminology of the customs profession, and an awareness of the resources available to you to advance your professional knowledge and skills. For full details click here. ## Knowledgebase - [What is meant by Direct Representation or Indirect Representation by an agent to complete customs declaration on behalf of the supplier?](https://www.globalcustomsacademy.com/faqs/what-is-meant-by-direct-representation-or-indirect-representation-by-an-agent-to-complete-customs-declaration-on-behalf-of-the-supplier/): (1)  Direct representation means that the contracted agent (person) or the business can act in your name for customs declaration, but you will be solely liable for: - [Can someone deal with the customs declarations for you?](https://www.globalcustomsacademy.com/faqs/can-someone-deal-with-the-customs-declarations-for-you/): Yes, an agent can be appointed on behalf of an organisation or a person to deal with customs declaration.  The type of representation by the agent can be of two types, they are: (1) Direct Representation and (2) Indirect Representation. - [Who is liable to Customs declaration?](https://www.globalcustomsacademy.com/faqs/who-is-liable-to-customs-declaration/): The person or the organisation who makes the customs declaration is liable for the customs debt, for goods that are being imported. - [How do you calculate customs duties and taxes on an import into the UK?](https://www.globalcustomsacademy.com/faqs/how-do-you-calculate-customs-duties-and-taxes-on-an-import-into-the-uk/): Based on the Customs Value of the commodity the duty is charged. - [What does temporary admission mean?](https://www.globalcustomsacademy.com/faqs/what-does-temporary-admission-mean/): Certain goods can be brought into a customs territory and conditionally relieved totally or partially from payment of duties & taxes under the customs procedure of temporary admission.  The goods need to be imported for a specific purpose and re-exported within a specified period. - [What is an Anti – dumping duty in UK customs?](https://www.globalcustomsacademy.com/faqs/what-is-an-anti-dumping-duty-in-uk-customs/): Anti-dumping duty is an import duty charged in addition to normal Customs Duty and applies across the UK.  The duty allows UK to take action against goods that are sold less than their normal value defined in the exporter’s home market. - [Where can I find the duty and tariff codes for the goods to be imported into the UK from 1 January 2021?](https://www.globalcustomsacademy.com/faqs/where-can-i-find-the-duty-and-tariff-codes-for-the-goods-to-be-imported-into-the-uk-from-1-january-2021/): The UK Global Tariff will apply to the goods that you import from 1 January 2021.  The link can be found here: Check UK trade tariffs from 1 January 2021 - GOV.UK (www.gov.uk) - [What supporting customs clearance documentation do I require while importing into UK?](https://www.globalcustomsacademy.com/faqs/what-supporting-customs-clearance-documentation-do-i-require-while-importing-into-uk/): Generally, basic documentation would be: - [How do I know that my items are controlled under the UK Strategic Export Control Lists?](https://www.globalcustomsacademy.com/faqs/how-do-i-know-that-my-items-are-controlled-under-the-uk-strategic-export-control-lists/): The goods checker helps to establish if your items are controlled and identify the appropriate control entry: Goods Checker Search (trade.gov.uk) - [What are ‘dual-use items’?](https://www.globalcustomsacademy.com/faqs/what-are-dual-use-items/): Dual-use Items are goods, software, or technology (documents, diagrams etc) which can be used for both civil and military applications. - [What type of goods are controlled under the UK Strategic Export Control Lists?](https://www.globalcustomsacademy.com/faqs/what-type-of-goods-are-controlled-under-the-uk-strategic-export-control-lists/): The Control Lists comprise a wide range of items - some of which will be fairly obvious such as guns and ammunition (military items) and others which are less so, such as a wide variety of dual-use items. - [What is UK Strategic Export Control Lists?](https://www.globalcustomsacademy.com/faqs/what-is-uk-strategic-export-control-lists/): The UK Strategic Export Control Lists includes any products, software or technology that are intended to be exported are ‘controlled’ and requires an export licence. - [What is a duty deferment account?](https://www.globalcustomsacademy.com/faqs/what-is-a-duty-deferment-account/): A duty deferment account lets you make one payment a month through Direct Debit instead of paying for individual consignments. - [What are the benefits of an AEO certified business?](https://www.globalcustomsacademy.com/faqs/what-are-the-benefits-of-an-aeo-certified-business/): There are number of benefits of being an AEO certified business.  They are: - [What is an Authorised Economic Operator (AEO)?](https://www.globalcustomsacademy.com/faqs/what-is-an-authorised-economic-operator-aeo/): AEO is a status and a certified standard authorisation issued by customs administrations in the UK and EU, to certify that an economic operator has met certain standards in relation to safety and security, systems to manage commercial records, and compliance with customs rules. - [What is an export health certificate?](https://www.globalcustomsacademy.com/faqs/what-is-an-export-health-certificate/): An export health certificate (EHC) is an official document that confirms that the export of each type of animal or animal products meet the health requirements of the destination country. - [Can I send more than one gift to my family members or friends in the UK?](https://www.globalcustomsacademy.com/faqs/can-i-send-more-than-one-gift-to-my-family-members-or-friends-in-the-uk/): If you are sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they are: - [Can I send gifts to my family or friends in the UK?](https://www.globalcustomsacademy.com/faqs/can-i-send-gifts-to-my-family-or-friends-in-the-uk/): To qualify as gifts, goods must be: - [Will I have to complete customs declarations after January 2021?](https://www.globalcustomsacademy.com/faqs/will-i-have-to-complete-customs-declarations-after-january-2021/): If you are shipping goods to or from the UK from the rest of the world or the EU, you will require to complete customs declarations along with additional documents and licenses if required. - [Will UK have Generalised Scheme of Preferences (GSP) after 1 January 2021?](https://www.globalcustomsacademy.com/faqs/will-uk-have-generalised-scheme-of-preferences-gsp-after-1-january-2021/): Yes, UK will have trade preferences after 1 January 2021 to reduce or remove rates of duty (tariffs) on imports from eligible developing countries.  The updated list of trade preference countries can be found here: Trading with developing nations from 1 January 2021 - GOV.UK (www.gov.uk) - [What is an Entry Summary Declaration (ENS)?](https://www.globalcustomsacademy.com/faqs/what-is-an-entry-summary-declaration-ens/): An ENS is a declaration provided by the shipper or the importer to the UK customs, providing information on the cargo, EORI numbers of the shipper & the consignee, items commodity code, number of packages, container number, seal number, gross weight of the goods, and incoterms, are some general information required for the ENS declaration. These declarations should be made before the goods are despatched. This helps the UK customs to do a proper security assessment of the cargo that is entering into the UK and provide the shipper with a response on if the cargo can be despatched or not and if more documentations or certificates are needed for the cargo to enter the UK borders. If the cargo is approved to be shipped a Movement Reference Number (MRN) will be provided to the shipper.