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
Rules for importing, exporting and moving fresh fruit and vegetables to, from and around the UK.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Goods Vehicle Movement Service (GVMS) ports (Appendix 16S).
Find the supervising office (SPOFF) codes for Data Element 5/27 when making a declaration to the Customs Declaration Service (Appendix 17).
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
Find out how to declare goods you’re taking out of Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.
Apply for permits to transport goods to, through or from European Conference of Ministers of Transport (ECMT) countries, and the rules you must follow.
How to declare your goods so that the correct duty is applied, including where this is zero duty.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
The Department for Business and Trade’s (DBT) delivery teams are based across the English regions, supporting businesses to invest, grow and export, creating jobs and opportunities.
Check a list of software developers who can provide Customs Declaration Service software.
How you import from and export to Turkey.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
This guidance explains the different preference tiers under the DCTS, including benefits for each tier, criteria for moving between tiers and transition periods.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Find out whether you're established in the UK for customs purposes.
Find online and face to face training courses to help you understand customs processes and how to add to or amend the list if you're a training provider.
Find out how to understand and use the information on your monthly statements.
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).