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Find out the locations where you need to submit an import declaration before your goods depart for Great Britain (England, Scotland and Wales).
You need a certificate to export rough diamonds.
How you import from and export to Morocco.
This notice lists goods where preferential tariffs on imports from standard preference tier countries will be suspended from 1 January 2026 to 31 December 2028.
How to use Method 6 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find a list of the codes which may be used to identify the location where goods may be examined for regulated aerodromes (Appendix 16B).
Technical information about the import requirements for live animals and germplasm, for use by vets, importers and border officials.
Check the availability and any issues affecting the get an EORI number service.
This guidance provides the technical detail of improvements to rules of origin under the DCTS, as announced in the UK Trade Strategy.
Read the protocols for using Dropbox to send HMRC information
How to trade with other countries if there is no UK trade agreement.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Guidance for vets, importers and border control officials when importing composite products for human consumption to Great Britain.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
How to manage a temporary storage facility, how to handle goods, what records to keep, how to increase the size of, or move goods between facilities.
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