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
Information on legal basis for inward processing.
Information on Production accessories and Catalysts.
Information on the time limits for importing replacement goods under Prior Export Equivalence and Preference.
Information on useful links for inward processing.
Information on VAT only inward processing.
Information on what happens when an approval holder does not discharge inward processing goods.
Information on outward processing GOV.UK guidance.
Information on using outward processing for zero rate of dutiable goods.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Check the tariff classification for Superabsorbent Polymer (SAP) relating to Disposable absorbent training pads for dogs and Bed liners for incontinence patients.
How to complete supplementary pages CT600M and what information you need to include.
Provides information on how to set up guarantees and when to use them.
Outlines where partial relief may be applicable.
Processes regarding guarantees including types, how reference amounts are calculated and when guarantees are released.
Details the simplifications for Transit movements, how to apply for them and the authorisation process.
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Yet to be processed
Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994
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).