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This collection brings together customs, VAT and excise EU Exit legislation and notices that have the force of law applicable to UK transition.
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
How a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
How changes and issues may affect the way you should file your Company Tax Return.
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
The DUCR and the optional Part suffix is the main reference key to any Customs Handling of Import & Export Freight (CHIEF) declaration.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Find out about safety and security requirements that apply to goods entering and exiting the UK.
Find out about the changes if you are exporting personal protective equipment (PPE) during the coronavirus pandemic.
Find codes to use in the Customs Declaration Service (Appendix 13).
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Find a list of document status codes for Data Element 2/3 of the Customs Declaration Service (Appendix 5B).
Don’t include personal or financial information like your National Insurance number or credit card details.
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