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 account for VAT schemes on business gifts, samples and promotional schemes.
UK Statements delivered on 22 and 23 May 2024 at the WTO General Council in Geneva.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
How the MHRA makes decisions on when a product is a medical device (borderline products), and which risk class should apply to a medical device.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 up to 31 December 2020.
Find out when you can zero rate books and other forms of printed matter.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Substances that are classed as persistent organic pollutants (POPs) and when you're allowed to use them.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Things to consider when buying and using products.
Compare different evaluation approaches and choose an appropriate method.
Uses of fluorinated gases (F gases) that are banned or will be banned in the future.
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).