Collection

UK Trade Tariff: volume 1

General information about the tariff including valuing goods for VAT, customs and excise duties. How to appeal a tax decision or request a ruling from HMRC.

This collection brings together detailed information for importers and exporters covering:

  • prohibitions and restrictions
  • reliefs
  • duties
  • suspensions
  • VAT
  • other applicable charges and rules you’ll need to apply when importing to or exporting from the UK

You can use the UK Integrated Online Tariff or the Northern Ireland Online Tariff to search for import and export commodity codes as well as the tax, duty and licenses that apply to your goods.

Guidance

Published 1 January 2009