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
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
What qualifies as ordinary commuting and private travel for tax purposes.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Use your duty deferment account to delay paying most duties and import VAT.
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out about customs guarantees and when you may need one.
Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.
Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out if anti-dumping duty, countervailing duty and safeguard measures apply to your goods and how to claim a repayment.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.