Guidance and regulation

Get a goods movement reference to move goods through locations which use the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 1 March 2024

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Updated: 28 June 2023

Register for the Goods Vehicle Movement Service to get your goods through customs if you move goods through a border location in the UK that uses the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 17 December 2021

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.

• From: HM Revenue & Customs
• Updated: 22 August 2022

What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.

• From: HM Revenue & Customs
• Updated: 12 October 2023

How to subscribe or check if you have access to the Customs Declaration Service.

• From: HM Revenue & Customs
• Updated: 19 December 2023

Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).

• From: HM Revenue & Customs
• Updated: 15 January 2024

Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.

• From: HM Revenue & Customs
• Updated: 9 March 2023

Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.

• From: HM Revenue & Customs
• Updated: 22 June 2023

Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.

• From: HM Revenue & Customs
• Updated: 9 August 2019

How to check the tariff rates that apply to goods you import.

• From: Department for Business and Trade and 1 others
• Updated: 4 April 2023

Find out how you can hire a person or business to deal with customs for you.

• From: HM Revenue & Customs
• Updated: 8 June 2022

If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

• From: HM Revenue & Customs
• Updated: 1 October 2022

How to prepare if you trade and move goods in and out of Northern Ireland.

• From: HM Revenue & Customs
• Updated: 20 February 2024

Find out about Import VAT and Customs Duty when you send gifts into the UK.

• From: HM Revenue & Customs
• Updated: 1 August 2022

Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.

• From: HM Revenue & Customs
• Updated: 19 June 2023

How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.

• From: HM Revenue & Customs
• Updated: 15 August 2023

Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.

• From: HM Revenue & Customs
• Updated: 25 February 2022

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

• From: HM Revenue & Customs
• Updated: 2 May 2024

If you're using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.

• From: HM Revenue & Customs
• Updated: 16 February 2021