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Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Find out about partial exemption special methods for government departments.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Use these general provisions to help you determine the origin of your products.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out when you can zero rate books and other forms of printed matter.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Check the tariff classification for accessories for toys.
Don’t include personal or financial information like your National Insurance number or credit card details.
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