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
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
This guidance provides an overview of the different tariffs for products exported to the UK under the DCTS, including how to identify commodity codes.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
This guidance explains the different preference tiers under the DCTS, including benefits for each tier, criteria for moving between tiers and transition periods.
Standardisation explained.
Highlighting Trading Standards annual IP survey results and successful IP cases in the UK.
This guidance explains the Developing Countries Trading Scheme (DCTS) and how businesses can use it to export products to the UK.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
An overview of the work the IPO is undertaking in relation to Standard Essential Patents.
Find a Trading Standards office to complain about illegal sales activity or to get business advice about trading legally
Guidance for Trading Standards officers on how to enforce the hallmarking law.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
Highlighting Trading Standards annual IP crime survey results and successful IP cases in the UK.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
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 (opens in a new tab).