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Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
How the MHRA makes decisions on when a product is a medical device (borderline products), and which risk class should apply to a medical device.
This guidance summarises the requirements, controls and sanctions that Border Force applies to firearms and offensive weapons when they are imported into the UK.
If your business provides a tool allowance to employees - what you must report to HMRC
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
The guide to VAT rules and procedures.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Licences and authorisations to import genetic material, research and diagnostic samples, trade samples and display items, and some live animals and animal products.
Use forms C1402 (F) and C1402 (F) CDS to request entry or clearance when the Collector has authorised short term fallback during CHIEF or CDS downtime.
Check the tariff classification for double end studs with or without heads.
Forms, codes and procedures to use when importing or exporting goods. How to input data onto the Customs Handling of Import and Export Freight (CHIEF) system.
If you submit declarations using the Customs Handling of Import and Export Freight (CHIEF) and you’re asked to send supporting documents you can send them to HMRC online.
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Find VAT technical guidance.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
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.
This document is part of the Technical Interface Specification (TIS) for Direct Trader Input (DTI) to Customs Handling of Import and Export Freight (CHIEF) and Inventory system linking.
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