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Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
How to start your movement, what to do while the goods are moving and what to do when they reach their destination.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Clarifications on the certification of animal products for imports of medium risk animal products, for use by vets, importers and border officials.
Find codes for the delivery terms for each mode of transport to be used in Data Element 4/1 (Appendix 7).
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
Get an Advance Valuation Ruling to give you legal confirmation of the correct method to use when valuing your goods and making an import declaration.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Check the availability and any issues affecting the Report and manage your allowance for Customs Duty waiver claims service.
The Secretary of State for Business and Trade is applying a definitive anti-dumping duty on certain excavators originating from China.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Find details of the relevant foreign airport zones, percentages of air freight costs to be included in the customs value, and the airport codes to be declared in Data Element 5/21 as the place (airport) of loading (Appendix …
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.
Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).
Guidance on imports from Russia and Belarus requiring additional duties and terms of exemption.
How to pay any customs duties on goods declared to the Freeports customs special procedure once removed from that customs site.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
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