We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
How to tax a beneficial loan arrangement for a director or employee.
Find details of recent trade mark applications or amendments by searching the journal
We drive the government’s policy of increasing the number of exporters and inward investors to the UK.
A collection of guidance about how to protect and enforce your intellectual property. Including information on infringement, counterfeiting and piracy.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Information on good laboratory, manufacturing and distribution practice, good pharmacovigilance practice (GPvP), out-of-specification investigations, inspection metrics and fees.
Annual and quarterly headline statistics on reported and resolved market access barriers published by the Department for Business and Trade (DBT).
How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you're an importer or clearing agent.
Find out if you need to pay VAT if you sell goods using an online marketplace or direct to customers in the UK.
Find out which standards and regulations apply to your product and how to make sure you follow the right procedures.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
These notices give information about Trader schemes and explain any changes to procedures.
Get a preferential rate on goods you import to the UK from a Developing Countries Trading Scheme country.
Check the tariff classification for animal beds.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.