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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
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 the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
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.
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
How to take someone to the court to get compensation or payment for a collision at sea, a ship mortgage or another shipping dispute.
How to use the simplified declaration procedure when exporting goods from the UK.
Regulations and guidance on fees and charging for environmental and other regulatory functions for offshore oil and gas exploration and production, offshore gas unloading and storage and offshore carbon dioxide storage activities.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
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