Guidance and regulation

What happens if you underpay import or export duties and who is responsible for the debt.

• From: HM Revenue & Customs
• Updated: 23 April 2024

Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.

• From: HM Revenue & Customs
• Updated: 18 October 2022

Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.

• From: HM Revenue & Customs
• Updated: 9 April 2024

You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.

• From: HM Revenue & Customs
• Updated: 14 April 2023

Find out how to value your goods to help when working out the VAT due when importing goods into the UK.

• From: HM Revenue & Customs
• Updated: 1 October 2022

You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.

• From: HM Revenue & Customs
• Updated: 8 March 2023

Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

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.

• From: HM Revenue & Customs
• Updated: 18 May 2022

If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.

• From: HM Revenue & Customs
• Updated: 14 April 2023

How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out how to check your New Computerised Transit System (NCTS) guarantee balance.

• From: HM Revenue & Customs
• Updated: 21 February 2022

Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.

• From: HM Revenue & Customs
• Updated: 31 December 2020

You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.

• From: HM Revenue & Customs
• Updated: 14 April 2023

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.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.

• From: HM Revenue & Customs
• Updated: 8 March 2023

Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.

• From: HM Revenue & Customs
• Updated: 30 November 2021

You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.

• From: HM Revenue & Customs
• Updated: 27 May 2020