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Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check if your import, export or re-export needs a permit or certificate under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Requirements for solid wood packaging used to import or export goods
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
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.
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 use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
Guidance for industry on flexible approaches we are taking on good distribution practices.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
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