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Get help to classify textiles and which headings and codes to use.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
If you own the copyright in a work, you have exclusive rights over certain uses of that work. These rights fall into two categories: economic rights and moral rights.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
Buy or get someone's permission to use a patent, trade mark, design or work under copyright
Sections (67.01 - 67.06) last updated: July 2022.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Guidance explaining why compulsory purchase orders are made, and what people's rights are to challenge them.
Infringement.
Ownership of copyright works may depend on the circumstances under which the work was created.
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