Guidance and regulation

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.

• From: HM Revenue & Customs
• Updated: 22 August 2022

How to subscribe or check if you have access to the Customs Declaration Service.

• From: HM Revenue & Customs
• Updated: 19 December 2023

Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.

• From: HM Revenue & Customs
• Updated: 9 August 2019

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.

• From: HM Revenue & Customs
• Updated: 14 July 2023

Find out if you can declare personal goods orally or by conduct.

• From: HM Revenue & Customs
• Updated: 17 December 2021

Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.

• From: HM Revenue & Customs
• Updated: 19 October 2021

Find out how the CPD Carnet works, how to apply and what to do at customs.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out how to return goods requiring import and export declarations after importing them to another country, or if they're rejected for import at another country’s border.

• From: Department for Environment, Food & Rural Affairs and 1 others
• Updated: 3 November 2022

Learn about about importing and exporting goods.

• From: HM Revenue & Customs
• Updated: 16 April 2024

Notices made under the Customs (Export) (EU Exit) Regulations 2019 which have force of law.

• From: HM Revenue & Customs
• Updated: 17 April 2024

Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.

• From: HM Revenue & Customs
• Updated: 7 May 2024

Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.

• From: HM Revenue & Customs
• Updated: 17 April 2024

How transit can help you move goods through customs and where you can use transit to move goods to.

• From: HM Revenue & Customs
• Updated: 19 January 2023

Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.

• From: HM Revenue & Customs
• Updated: 19 January 2023

Marketing standards for poultry meat producers, manufacturers, retailers and distributors.

• From: Department for Environment, Food & Rural Affairs
• Updated: 30 April 2024

How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.

• From: HM Revenue & Customs
• Updated: 21 February 2018

Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.

• From: HM Revenue & Customs
• Updated: 11 January 2022

Find out what to do when you transport goods out of the UK under a transit movement to common transit countries.

• From: HM Revenue & Customs
• Updated: 19 January 2023

How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.

• From: HM Revenue & Customs
• Updated: 2 December 2020

Use individual guarantees to cover customs duties for one-off or high value imports.

• From: HM Revenue & Customs
• Updated: 12 November 2021