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 the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Find out about the law and regulations for Customs Civil Penalties.
The DUCR and the optional Part suffix is the main reference key to any Customs Handling of Import & Export Freight (CHIEF) declaration.
Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Explanatory notes and particulars (data) for the Export Accompanying Document.
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
Check if you can apply for Authorised Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.
Use this list of freight location codes to indicate the current location of goods for examination purposes.
Use this spreadsheet for document, certificate and authorisation codes for harmonised declarations and details to be declared.
Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
Find a list of national and EU waiver codes that will replace document code 999L for imports.
Check if you'll need an import licence and what import duty you'll need to pay when importing certain agricultural goods and food from outside the UK.
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Check the documents that detail product specific tariff-rate quotas, including the individual product volumes and rates, and also list of eligible goods and their authorised uses.
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).