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What happens if you underpay import or export duties and who is responsible for the debt.
If you're close to exceeding your monthly duty deferment limit, you can make an early payment to increase your available balance.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Use form SIVA2 to provide details of duty deferment and reduced security.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
What you need to do when making a full declaration to bring or receive goods into the UK.
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
Don’t include personal or financial information like your National Insurance number or credit card details.
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