Professional expertise in UK customs law and practice

Gauran LTD are specialists in UK customs regulations and their relationship to international conventions established by the World Customs Organisation and the World Trade Organisation, and provide advisory on areas such as:

Our senior team of customs experts assist companies in improving efficiency, and using established customs procedures and terms defined within international trade agreements aid supply chain mapping to reduce customs duty payable on the import of goods, and confirm compliance.

Apply to the government for a license to export goods that are otherwise legally restricted

When exporting controlled goods, an export licence application must be made via the Export Licensing Unit or the Export Joint Control Unit, to obtain permission from the UK authorities for the goods to leave the country.

Different types of licenses for controlled goods include:

Types of licences and permits Gauran LTD can assist with application for include:

Importers

Global supply chain mapping to assess the level of duty payable on import into Great Britain, identify which nations have established free trade deals with the UK or export under General Specific Preferences (GSP) or GSP+, and report on the necessary supporting documents, and manufacturing processes which support a claim to preference.

This may encompass goods with wholly-originating status; a change of tariff classification in accordance with product-specific rules or; the value-added rule, based upon cumulation – a limit of the economic value of non-originating materials which can be used before a product is considered non-originating.

Gauran LTD also advise on claiming quotas.

Exporters

Gauran LTD advise on originating status in relation to manufacturing processes, and the choice of an appropriate supplier’s declaration to facilitate sales and distribution on a global basis.

Gauran LTD provides consultancy on which countries have established trade deals with the UK, and how to provide compliant documentation to clients to support them in a preference claim for zero or minimise import duty, and which type of supplier’s declaration is required, for example:​​

Confirm compliance across your customs transactions

In 90% of cases the transaction value will be based upon the use of method 1, the price paid or payable for the goods. However there are certain circumstances when this will not be possible, for example:

Pre-notification required for all imports of products of animal origin and animal by-products

From 1st January 2022, all Products of Animal Origin (POAO) and Animal By-Products (ABP) consignments must be pre-notified on the Import of products, animals, food and feed system (IPAFFS), and all plants and plant products categorised as ‘regulated and notifiable’ will need to be pre-notified on either IPAFFS or the Procedure for Electronic Application for Certificates PEACH system.

Gauran LTD can act as your company’s authorised representative to submit border control post notifications in advance of arrival, when we provide customs clearance.​​

​In order to do so, please contact our team to arrange an agreement, and allocate the role of intermediary to Gauran LTD on IPAFFS, using your government gateway account.

Entering goods into a customs procedure to suspend duty and/or VAT

There are numerous import and export customs procedures codes (CPCs) available to minimise or suspend for an allocated period, the level of customs duty and/VAT payable upon import into the UK, or to indicate that certain goods have left the UK for a temporary period for a specific purpose, and will return.

In most cases it is also advisable to provide instructions to the third-party agent in the recipient or exporting country to confirm cross-border compliance. ​