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 the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Check UK customs rules for private individuals who use a pleasure craft (like a yacht or other boat) for recreational use, or temporarily import one as a non-UK resident.
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
This MGN replaces MGN 538 (M), as amended.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
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).