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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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Amended charges for international waste shipments come into force as of 1 April 2024
How to work out the customs value of imported goods if you’re claiming inward or outward processing relief.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Importing vehicles into the UK - register imported vehicles, GB conversion IVA scheme, type approval, vehicle excise duty and VAT
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
How ship owners, brokers and operators can apply to MCA for passenger, bunker, tanker and wreck removal compulsory liability insurance certificates
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.
How to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
How to take someone to the court to get compensation or payment for a collision at sea, a ship mortgage or another shipping dispute.
From 31 December 2024, EU certification for rail interoperability constituents and subsystems will no longer be recognised in Great Britain. From 30 June 2023, EU certification for entities in charge of maintenance for domestic freight wagons will no longer be...
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out how to claim repayment or remission of customs charges paid on rejected imports using form C&E1179 and C&E1179CDS.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Find out what you can do with your goods when they are being processed or repaired using outward processing.
How to use a cost effectiveness analysis to evaluate your digital health product.
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