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
Guidance about financial security and what to do if you need to arrange a duty guarantee or movement guarantee.
Find out about your rights and obligations including providing feedback about this technical guide.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
This section outlines special customs and regulatory requirements for specific types of goods frequently transported for international events.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Information on authorised use and importing civil aircraft parts.
Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.
Find out about partial exemption special methods for government departments.
Information for travelling under the Common Transit Convention procedure using Goods Vehicle Movement Service .
Information about the ports that require the use of Goods Vehicle Movement Service (GVMS).
An overview of the High Risk Corporates Programme.
Information about ways to access to the Goods Vehicle Movement Service.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out what records you need to keep as an excise warehousekeeper.
Learn more about the support available for Vaping Products Duty and Vaping Duty Stamps Scheme.
Information on principles and activities that businesses can use to help strengthen their supply chain assurance practices, including practical examples of checks that can be done as part of due diligence processes, and info…
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Information about customs warehousing.
Information about advance valuation rulings
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).