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
How human behaviour can affect safety onboard.
You may be able to use an open individual export licence (OIEL) to regularly export similar controlled items to the same customer.
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).
You can use a SIEL to make shipments of specified military or dual-use items to a named consignee and/or end user.
Directory of current ICH Guidelines which have been implemented by the Medicines and Healthcare products Regulatory Agency.
Check what you need to do when taking lump sums so you know what's tax-free.
Find a list of document status codes for Data Element 2/3 of the Customs Declaration Service (Appendix 5B).
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
The taxation of payments received from domestic and non-domestic Renewable Heat Incentive schemes.
Service providers or government departments installing networking technologies in government shared buildings, known as hub buildings.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Find out when you can zero rate books and other forms of printed matter.
Guidance on the planning for mineral extraction in plan making and the application process.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Get help to classify organic chemicals that contain certain permitted additives or can be dissolved in water, for import and export.
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 19 February 2024.
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).