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
This notice provides for businesses trading in goods with member states of the EU who must submit Intrastat declarations.
Check the tariff classification for a four-wheeled vehicle with an electric motor powered by rechargeable batteries.
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.
How to use the simplified declaration procedure when exporting goods from the UK.
Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK.
Find details of the relevant foreign airport zones, percentages of air freight costs to be included in the customs value, and the airport codes to be declared in Data Element 5/21 as the place (airport) of loading (Appe…
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
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.
Find out how to recognise official customs seals and how authorised traders can use their own seals in place of official customs seals.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
Find out what information you will need to apply for Authorised Economic Operator status, including customs simplification status and security and safety status.
Details of the main prohibitions and restrictions on certain exports from the UK.
Use these examples to help you complete declarations on the Customs Declarations Service for exports.
Find out how to submit a supplementary declaration when you've missed the deadline.
External temporary storage facility (ETSF) operators and host entry processing unit (EPU) details including New Computerised Transit System codes.
These maps show the Freeport tax sites within Liverpool City Region Freeport.
Find codes for Data Element 2/1 used to declare documents that are part of an audit trail for your current declaration or clearance request (Appendix 3).
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
Follow these steps to take when preparing to make a BIRDS declaration or Customs Clearance Request on the Customs Declaration Service.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
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).