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Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How and when you can apply zero-rated VAT to exported goods.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out how to declare that your goods have been put to their authorised use, destroyed or re-exported.
These videos provide information about moving goods between Great Britain (England, Scotland and Wales) and the EU. They cover new rules that have come into force in 2022.
Guide to licensing requirements and restrictions for trade control and the export of controlled military goods, software and technology.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Delivery will be overseen by a named crown or public servant
The guide to VAT rules and procedures.
Use this form to ask the court for a warrant for delivery of goods.
Form PF90B: Request for issue of a Writ of Delivery where judgment or order gives the alternative of paying the assessed value of the goods (rules 83.9(3) and 83.14(2)(a)).
How transit can help you move goods through customs and where you can use transit to move goods to.
What you need to do to comply with regulations on manufactured goods you place on the Northern Ireland market.
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