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Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
The designated land, sea and air ports for trading or moving CITES-listed endangered animals, plants or their parts and derivatives.
These maps show the Freeport tax sites relating to Celtic Freeport.
Find out about customs guarantees and when you may need one.
How to start your movement, what to do while the goods are moving and what to do when they reach their destination.
Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).
These maps show the Freeport customs sites within Liverpool City Region Freeport.
Find out what goods you do not value when when working out the VAT due on import to the UK.
This guidance explains the Developing Countries Trading Scheme (DCTS) and how businesses can use it to export products to the UK.
Check how you can operate an authorised consignee temporary storage facility so you can store goods for up to 6 days, including how to get authorised.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
Find out what information you will need to apply for Authorised Economic Operator status, including customs simplification status and security and safety status.
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
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.
Find the percentage of air transport costs to be included in the customs value for Import Duty.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
You must make a Final Supplementary Declaration if you’re authorised to use the Simplified Customs Declaration Process.
Don’t include personal or financial information like your National Insurance number or credit card details.
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