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Rules and conditions for maintenance, repair and overhaul of goods under Temporary Admission.
Provides information on customs debt and calculation of customs debt.
Information about processes, factsheets and guidelines for compliance.
Guidance for UK businesses on rules for selling services to Switzerland.
How you import from and export to Georgia.
Use this service to submit your Import One Stop Shop (IOSS) VAT return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Find how to make sure you pay the right tax on purchases of land and property that fall in more than one tax jurisdiction.
Information on duties calculation on goods for repair or replaced free of charge.
Information on the benefit of outward processing.
Information on involvement of authorisation holder from import to re-export.
Information on general release to free circulation.
Information on entering goods to inward processing.
Information on conditions and requirements on economic conditions and test.
Using usual forms of handling (UFH) with goods under the customs warehouse procedure.
Check the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Resources to help local authorities secure their connected places ("smart cities") against cyber threats. This is the updated beta release.
Find out how to apply for 2026 English fishing quota using the quota application mechanism (QAM) and the rules you’ll need to meet.
Amendment in the tariff and ceiling of charges payable by compensators for the recovery of NHS charges under the NHS injury costs recovery scheme.
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