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 VAT liability for supplying ships, trains, aircraft and associated services in the UK.
How to check the tariff rates that apply to goods you import.
A wholesale dealer in Great Britain may import Qualified Person certified medicines from the European Economic Area if certain checks are made by the ‘Responsible Person (import)’
Find out if you need to use the UKCA (UK Conformity Assessed) marking on products you manufacture or handle.
Ofsted has published an independent review of careers guidance in special schools, independent specialist colleges (ISCs) and pupil referral units (PRUs).
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out when transactions involving land and buildings are exempt from VAT.
Guidance for UK wholesalers and manufacturers on how to import human medicines including unlicensed medicines, how to apply for a licence and how much it costs.
Check if you can send goods for humanitarian aid purposes using a simplified customs process.
Guidance for haulage companies and commercial drivers moving accompanied (self-drive) RoRo freight and unaccompanied RoRo freight between Great Britain (England, Scotland and Wales) and the European Union.
What you need to know about and do to comply with the law and keep consumers safe.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Find out what records you must keep and how to keep them if you're registered for VAT.
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).