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 the specific data elements needed for each declaration category when making an import declaration on the Customs Declaration Service.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Exports Customs Clearance Requests (CCRs).
Find out how to access and use the online New Computerised Transit System (NCTS) when exporting and importing goods in the UK, EU and beyond.
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).
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
Guidance on the the prohibitions and restrictions on certain imports for UK Trade Tariff purposes.
Guidance on export procedures and requirements including customs input entries, and fallback procedures.
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 about relief from Excise Duty for users of fuel used to generate electricity ('Electricity Relief').
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.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
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).
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
Find out about exercising due diligence when making customs declarations.
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).