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Licensing requirements for importers and exporters, duty rates, reliefs and import VAT for printed books, newspapers and related products.
Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
This guidance outlines the requirements for claiming preferential tariffs under the Developing Countries Trading Scheme (DCTS).
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.
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.
If you submit declarations using the Customs Handling of Import and Export Freight (CHIEF) and you’re asked to send supporting documents you can send them to HMRC online.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Research, analysis and evaluation working papers produced by or on behalf of HM Revenue and Customs.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
How and when to make a supplementary declaration when using simplified declarations to bring goods into the UK.
What happens if you underpay import or export duties and who is responsible for the debt.
Find out when you can zero rate books and other forms of printed matter.
How to apply for the different simplified declarations for exports and what you need for authorisation to use them.
This paper discusses options for new customs arrangements between the UK and the EU in the future partnership.
Find out how you can hire a person or business to deal with customs for you.
Find out how to recognise official customs seals and how authorised traders can use their own seals in place of official customs seals.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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