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
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Guidance on the law on sticking items on vehicle windows which could obscure the view.
Licence for the export of certain dual-use items to Argentina, Iceland, Croatia, Republic of Korea, South Africa and Turkey.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Importing vehicles into the UK - register imported vehicles, GB conversion IVA scheme, type approval, vehicle excise duty and VAT
How to send returns to the Environment Agency and waste producer if you receive or dispose of hazardous waste.
Paying tax if you come back to the UK after living abroad - tax status, temporary residence, tax if you return to the UK within 5 years, tax returns, National Insurance
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
The requirements for carrying items on top of vehicles, and how to order the code of practice which covers the safest ways to do this.
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. Please fill in this survey (opens in a new tab).