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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
The controls that apply if you transport waste out of or into England.
How to register a new charge at Companies House, or tell us about any you've paid off.
Regulations and guidance on fees and charging for environmental and other regulatory functions for offshore oil and gas exploration and production, offshore gas unloading and storage and offshore carbon dioxide storage activities.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Customs and security requirements for rail freight movements entering or leaving the UK.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Resilient energy networks are critical for energy security, and a strengthening of our electricity network will ensure we can meet challenges from an increasing diversified energy mix.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Amended charges for international waste shipments come into force as of 1 April 2024
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