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Information on the Technical Handbook on Bulk Import Reduced Data Set BIRDS
Information on Further Resources and Support.
Provides information on customs debt and calculation of customs debt.
Information on customs supervision to ensure compliance with customs legislation.
Check the tariff classification for toy airplane (construction sets and constructional toys).
Examples and case studies of evidence.
Description of the Specimen Management System (SMS)
Processes regarding guarantees including types, how reference amounts are calculated and when guarantees are released.
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse.
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.
Check the tariff classification for vitamin gummies.
Information you'll need when you register for the levy or nominate premises as a registered warehouse.
This manual is being withdrawn temporarily to enable a major update.
Guidance on the taxation and compliance requirements for gas used as road fuel.
General guidance for anyone who's involved in the holding or movement of alcohol, tobacco, or energy products for a commercial purpose.
This page has been archived.
This manual brings together the operational guidance relevant to all teams across Specialist Investigations
Guidance on the Technical Teams Operational Guidance Manual
Guidance about the HMRC licensing scheme that coverstobacco manufacturing machinery, including the legislation, requirements for approval, what needs to be licensed and how the scheme works.
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