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
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
This notice provides a glossary of Scottish land law terms.
Check the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from.
Check if you need authorisation to use the simplified declaration procedure when you import or export goods like oil, gas or utilities, through a fixed pipeline or power line.
How to destroy goods held under customs warehousing procedure.
Using usual forms of handling (UFH) with goods under the customs warehouse procedure.
Information on discharge to free circulation
Information on warranty under outward processing.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Details when you can use authorisation by declaration.
Outlines the Temporary Admission procedure and how it can be used.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Guidance to staff involved in the application of privileges, immunities and reliefs from duty and VAT on the importation, acquisition and withdrawal from warehouse of goods under diplomatic privilege
This is HMRC's manual for the Economic Crime Levy
Guidance on the payments on account scheme which came into force on 2 September 1993.
Guidance on the place of supply of transport and its impact on the scope of VAT
Tax treaties and related documents between the UK and Monaco.
Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).
This Appendix provides a detailed breakdown of the specific data elements needed for the Bulk Import Reduced Data Set (BIRDS) declaration category.
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 and requires JavaScript).