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How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Allocation coefficients and decisions
Use the online service or postal form HO72 to send estimates of volumes of fuel and duty due to HMRC.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
How the MHRA makes decisions on when a product is a medical device (borderline products), and which risk class should apply to a medical device.
Use the online service or postal form HO34 to file a tax return as an approved trader in oils put to industrial uses under the Industrial Relief or Tied Oils Scheme.
Access the Environmental and Emissions Monitoring System database to get data on oil rigs and other offshore installations around the UK.
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Find out if you need an Academic Technology Approval Scheme (ATAS) certificate to study in the UK.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery from non-EU countries to Great Britain (England, Scotland and Wales).
Check the tariff classification for oilcake and other residues resulting from the extraction of olive oil.
How to make sure that your products are properly checked for conformity and your technical documents are managed correctly.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Competent authorities of exporting countries should use the relevant model health certificate as a template to create a version exporters can apply for to export fish oil to Great Britain, the Channel Islands or Isle of Man.
Yearly intervention plans are produced for oil and gas operations based on the OPRED inspection strategy. Enforcement activities for the breach of environmental regulations is based on the OPRED enforcement policy.
Use the online service or postal form HO49 if you're a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil.
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