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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Things to consider when buying and using products.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Get help to classify textiles and which headings and codes to use.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find VAT technical guidance.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Use form C88 to allow the exportation and importation of goods.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
The rules about product labelling - including special rules for retailers and manufacturers in different business sectors (like food, jewellery and toys)
When applying to register a trade mark, you must use the classification system to specify the goods and/or services you'll be using it on.
What you need to know about crossing the UK border and visiting the UK.
Apply for permission to use Driver and Vehicle Standards Agency (DVSA) logos if you're a driving or motorcycle instructor or provide other driver training.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
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).