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What happens if you underpay import or export duties and who is responsible for the debt.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
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.
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
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.
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Don’t include personal or financial information like your National Insurance number or credit card details.
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