Sole trader, what can I offset with Imports?

[peps1]

Hello guys, Just wondering if I could get a little advice to help keep my bookkeeping simple for when it comes to doing my tax return.

If I order component from outside of the EU that is going to be incorporated into product an resold, I can offset the cost of the goods, but what about import duty and flat processing fees by the Royal Mail?

 

[Scalloway]

Any expense that is incurred wholly and exclusively for the business can be claimed.