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Guidance for businesses on OPSS border controls.
Find out about the the specific data elements needed for each declaration category when making an import declaration on the Customs Declaration Service.
Find out how to move your personal belongings from Great Britain to Northern Ireland.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you're an importer or clearing agent.
Find out how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods.
How to use Method 6 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Follow these steps to take when preparing to make a BIRDS declaration or Customs Clearance Request on the Customs Declaration Service.
Guidance for EU exporters, exporters from the rest of the world and UK importers, on how to import groupage or mixed load consignments of animal products into Great Britain.
Import prohibitions in force under the Russia Sanctions Regulations 2019, as amended. It should be read alongside the statutory guidance.
Apply for permits to travel to or through Azerbaijan, Belarus, Georgia, Kazakhstan, Morocco, Norway, Russia, Tunisia, Turkey and Ukraine.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Use these maps to find Investment Zones in the UK, their outer boundaries and the tax sites within them.
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