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Find out what the responsibilities of a UK Freeport customs site operator are.
Find out if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
How to import and move eggs for human consumption to Great Britain (England, Wales and Scotland) from EU and non-EU countries.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
How to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 up to 31 December 2020.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
When dealing with UK trading partners you may need to prove that your business and supply chain is free from bribery and corruption.
How to trade with other countries if there is no UK trade agreement.
Guidance on printing an Export Accompanying Document (EAD) and List of Items (LoI).
A guide for British businesses who are interested in developing their overseas trade and doing business in Pakistan.
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
How you import from and export to the Central American countries.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).
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.
Check the tariff classification of multifunctional display-monitors for vehicles.
Guidance explaining the export of controlled goods.
How to use the simplified declaration procedure when exporting goods from the UK.
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other gui…
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Check if you should submit a standardised exchange of information using the EU Customs Trader Portal for inward or outward processing.
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