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
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
There is an obligation on the manufacturers and importers of electronic cigarettes to submit a notification of such products they intend to market.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out when you can zero rate books and other forms of printed matter.
Get help to classify textiles and which headings and codes to use.
Guidance for organisations when making decisions about the design and operation of enterprise IT services which handle OFFICIAL information.
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.
Guide to licensing requirements and restrictions for trade control and the export of controlled military goods, software and technology.
Find out about the zero rate of VAT for certain electronic publications.
Update to the 'Single vehicle architecture criteria' issued in 2012.
Development of a standard approach for AI and autonomy in networked multi-sensor systems in security and defence.
Get help to classify plastics for import and export.
How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.
Use these general provisions to help you determine the origin of your products.
The Single Source Regulations Office (SSRO) is an executive non-departmental public body, sponsored by the Ministry of Defence (MOD). SSRO is an executive non-departmental public body, sponsored by the Ministry of Defence .
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.