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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
Get help to classify various types of wood for import and export.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
How to apply for a licence to export cultural goods, including antiques, furniture and archaeological items.
Get help to classify ceramic articles for import and export.
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
Find out which disposals of assets from historic houses are within the scope of VAT.
Get help to classify various items of iron and steel, primarily those classified under chapter 72.
This series brings together all documents relating to Treasure and portable antiquities statistics
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
There’s a ban on supplying luxury goods to anyone in the Democratic People’s Republic of Korea (North Korea) or Syria, directly or indirectly.
Get help to classify textiles and which headings and codes to use.
Find out when you can zero rate books and other forms of printed matter.
Find out if your ivory item may qualify for the pre-1918 outstandingly high artistic, cultural or historical value exemption, how to apply and what to do if it is refused or revoked.
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).