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 apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Learn more about the history, science and policy behind GDF
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Consumer advice and details of how to report problems with e-cigarettes with guidance on how to place an e-cigarette on the market in Great Britain and Northern Ireland, including the notification scheme.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Get help to classify plastics for import and export.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Use form C95 to declare a ship's stores.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Guidance for haulage companies and commercial drivers moving accompanied (self-drive) RoRo freight and unaccompanied RoRo freight between Great Britain (England, Scotland and Wales) and the European Union.
Paper and cardboard production can cause significant pollution. This guide describes industry responsibilities for preventing pollution.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
If you’re the ship's master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port.
How to dispose of household waste legally. Check your council’s website for bin collection, bulky waste collection. What you must do if using private companies
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).