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 the percentage of air transport costs to be included in the customs value for Import Duty.
Tax treaties and related documents between the UK and Chile.
Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you're a conveyancer.
Find guidance for software developers working with the Corporation Tax online service.
HM Revenue and Customs (HMRC) Indexation Allowance rates for 2015.
Find out about customs guarantees and when you may need one.
Information on safety and security declarations for Goods Vehicle Movement Service.
This section includes a checklist for completing the C108 form with supporting documentation, steps for presenting goods at Great British borders, and requirements for retaining endorsed copies for audit.
Where to find information about insolvency for PAYE and Employment Protection Act (EPA) schemes.
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
Find out how to declare your goods so the correct duty is applied.
Information on what importers should consider when choosing the authorisation type.
Information on entering goods to inward processing.
Report and update cross-border arrangements under Mandatory Disclosure Rules (MDR).
Find out how you can claim repayment of excise duty on heavy mineral (hydrocarbon) oil used to grow certain horticultural produce.
Annexes including glossary and abbreviations, transit forms and letters, a Specimen Warning Letter (TIR), legal provisions for simplifications and other information sources
Check if you can send goods for humanitarian aid purposes using a simplified customs process.
Information on how duty is charged on imported goods that were exported for repair.
Do not 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).