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.
Previous, revoked versions of the export after exhibition dual-use items OGEL. These documents are provided as a reference for exporters.
Claim relief from Customs Duty and VAT when importing organs and other substances of human origin into the UK for emergency transplant or transfusion.
Licence for the export of of dual-use items to EU member states.
This licence permits the export of certain dual-use items to India.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Licence allowing the export, for non-military use, of certain dual-use items to the Hong Kong Special Administrative Region.
Renew your library items like books and DVDs online through your local council website
How Union GEA authorisations permit the export of specified controlled dual-use goods from Northern Ireland to certain countries outside the EU.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Licence allowing the export of dual-use items returned to the original country of import for repair or replacement under warranty.
This guidance summarises the requirements, controls and sanctions that Border Force applies to firearms and offensive weapons when they are imported into the UK.
How to check if an ivory item you are buying or hiring has been correctly registered or certified, and how to register as a new owner.
Previous, revoked versions of OGELS for export of dual-use items after repair/replacement under warranty. These documents are provided as a reference for exporters.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
The Export Control Joint Unit (ECJU) administers the UK’s system of export controls and licensing for military and dual-use items. ECJU is part of the Department for Business and Trade .
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
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).