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Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
This guidance outlines the requirements for claiming preferential tariffs under the Developing Countries Trading Scheme (DCTS).
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
How you import from and export to Vietnam.
This page provides guidance on the arms embargo in place on Armenia and Azerbaijan.
Get a UK Licence for the Community to transport goods by road to or through the EU, Liechtenstein and Switzerland, and the rules you have to follow.
Check if you can apply for authorised use to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Information about Sevington BCP and the checks that take place there.
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Find the location codes for the UN/LOCODE to be used in Data Elements 4/1 and 5/23 when using the Customs Declaration Service (Appendix 16I).
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).
Find out how to claim Returned Goods Relief if you’re re-importing goods into the EU.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Rules for shipping WEEE into and out of England from 1 January 2025. How to check you are using the correct code and control.
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