We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from a non-EU country to Great Britain (England, Scotland and Wales), the import rules and inspection rates for each category.
Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from the EU, Switzerland, Norway, Iceland, Liechtenstein, the Faroe Islands and Greenland to Great Britain (England, Scotland and Wales), and the import rules...
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Message from US Special Presidential Envoy for Climate, John Kerry, and UK Minister of Climate, Graham Stuart, to Agricultural Commodity Traders at COP27.
Check the full list of commodity codes that need individual labels in phase 1 under the Northern Ireland Retail Movement Scheme.
This paper reviews climate change before considering the impact of climate change on agricultural production
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).