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Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
In response to competition concerns raised by the CMA, Amazon has offered commitments not to use Marketplace seller data and to treat all sellers’ offers equally when selecting which to feature in the ‘Buy Box’
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Research to understand the knowledge, attitudes and behaviours of Chinese online sellers in relation to their customs and tax obligations when selling goods to the UK.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
What to do when selling a vehicle: your vehicle log book (V5C), submitting the right information to DVLA, private (personalised) registration numbers.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
This brief tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
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