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How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Anything posted or couriered to you from another country goes through…
You’ll be contacted by Royal Mail, Parcelforce or the courier company if…
Check that goods sent to you from outside the UK (or outside the UK and…
To qualify as gifts, goods must be: described as gifts on the customs…
What happens if you underpay import or export duties and who is responsible for the debt.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
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.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
How transit can help you move goods through customs and where you can use transit to move goods to.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
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.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out about customs guarantees and when you may need one.
How to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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