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This tax information and impact note is about changes to customs rules that apply for imported goods, including changes to eligibility for relief, remission or repayment of customs duty and goods being transported under the …
We're seeking views on the UK’s raw cane sugar autonomous tariff quota (ATQ) and related considerations.
Autonomous tariff quotas (ATQs) allow imports up to a given quantity of a…
This tax information and impact note is about changes to customs requirements for goods moving to Great Britain (England, Scotland and Wales) from the island of Ireland (Northern Ireland and the Republic of Ireland).
We welcome views on how we can improve the Temporary Admission procedure in the UK and simplify processes for traders and individuals.
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on potential simplifications to customs declarations and the use of technology to facilitate declarations and other customs processes.
We welcome views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.
A summary of measures to simplify customs import and export processes for traders.
Find out about the upcoming Single Trade Window service that will help users to meet their border obligations.
This tax information and impact note is about the changes to customs rules which apply to goods that are imported and exported in certain circumstances.
This tax information and impact note is about movements from Great Britain to Northern Ireland and how businesses can claim relief from customs duties.
This tax information and impact note is about the introduction of the duty reimbursement scheme for customs duty charged on goods moved into Northern Ireland under the Windsor Framework.
Further detail on the arrangements for moving goods from Great Britain to Northern Ireland.
HMRC’s initial equality impact assessment of the Borders and Trade Release 2 Programme.
This tax information and impact note is about targeted changes to customs requirements that apply for imported and exported goods.
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.
This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…
A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.
This tax information and impact note is about targeted changes to customs requirements that apply for imported goods. It also clarifies relevant legislation relating to one of the changes.
We welcome views on how we can improve the UK’s customs system by simplifying processes for traders and embracing innovation.
First published during the 2019 to 2022 Johnson Conservative government
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