Weekly roundup of HMRC import, export and customs guidance—3 March 2025
Details of updates to HMRC import, export and customs guidance for the period from 25 February to 3 March 2025.
An international sale of goods transaction has three principal components:
a contract of sale and purchase between the seller and buyer
payment of the contract price by the buyer to the seller, and
carriage of the goods, the subject matter of the contract of sale
Arranging the carriage of the goods will be the obligation of either the seller or the buyer, as specified in the contract of sale and purchase. For information on the contractual terms agreed between seller and buyer in respect of the carriage of goods, see Practice Note: Incoterms® 2020—introduction. That carriage will be provided via one or more modes:
sea
air
land (rail and road), or
by a combination of those modes, thereby making the carriage either unimodal or multimodal
For more information on the law relating to carriage of goods by the various modes, this sub-topic contains a range of Practice Notes:
Sea:
Carriage of goods by sea—charterparties
Bills of lading and sea waybills
Carriage of goods by sea—the Hague-Visby Rules
Delivery
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