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 which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Product Safety Report for MQFORU Candle Warmer Lamp presenting a serious risk of fire.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Guidance for businesses.
Ensuring you get what you pay for.
Information for consumers.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Product Safety Report for White Express Lightening Body Lotion presenting a serious chemical risk.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
‘Bona Vacantia’ means vacant goods and is the name given to ownerless property, which by law passes to the Crown. The Treasury Solicitor acts for the Crown to administer the estates of people who die intestate (without a Will) and...
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
Find out what goods you do not value when when working out the VAT due on import to the UK.
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 how to account for VAT schemes on business gifts, samples and promotional schemes.
Product Safety Report for 5-in-1 Multi-Functional Hair Dryer presenting a high risk of fire.
Product Safety Report for Xmoonant Ultrasonic Cleaner sold via Amazon and eBay presenting a serious risk of electric shock.
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).