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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.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
Use individual guarantees to cover customs duties for one-off or high value imports.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
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