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
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).
Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from the EU, Switzerland, Norway, Iceland, Liechtenstein, the Faroe Islands and Greenland to Great Britain…
The summary tables on this page show the Border Target Operating Model…
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Get help to classify textiles and which headings and codes to use.
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.
Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from a non-EU country to Great Britain (England, Scotland and Wales), the import rules and inspection rate…
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.
Get help classifying computers, inkjet and toner cartridges and their components.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Find out how to make sure that data entered into the Customs Declaration Service (CDS) is matched correctly with the Automatic Licence Verification System (ALVS).
Get help to classify plastics for import and export.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Learn about about importing and exporting goods.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
Get help to classify footwear and parts of footwear for import and export.
Find out how to understand and use the information on your monthly statements.
Get help to classify various types of wood for import and export.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
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).