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
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Guide to licensing requirements and restrictions for trade control and the export of controlled military goods, software and technology.
The UK's regulatory framework for strategic export controls and the circumstances where you might need an export licence.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Find out which gas appliances must comply with the Gas Appliances (Safety) Regulations 1995, exemption and penalties for non-compliance
Check the tariff classification for all-terrain vehicles designed to be used as tractors.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
Check the tariff classification for a four-wheeled vehicle with an electric motor powered by rechargeable batteries.
How to assess and report B2C and B2B electrical and electronic equipment (EEE) and waste electrical and electronic equipment (WEEE) products.
Information on trade sanctions, arms embargoes and trade restrictions, including trade controls, transit controls and restrictions on terrorist organisations.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Get help to classify ceramic articles for import and export.
Transhipment licences allow controlled goods to pass through the UK on the way to other destinations: find out when you need one and how to use it.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
Overview of the work of the Letter of Intent (LoI) group (France, Germany, Italy, Spain, Sweden & UK) on the defence industry.
Guidance for manufacturers, importers and distributors.
Overview about agreements, conventions and treaties which impact on the UK's strategic export control policy and legislation.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
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. Please fill in this survey (opens in a new tab).