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Use this guide as a supplement when using the CDS Declaration Instructions to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.
Choose how to pay Customs Duty, excise duties and VAT.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery to Great Britain (England, Scotland and Wales) from the EU, Liechtenstein and Switzerland.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Look up Customs Declaration Service error codes.
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
Check when you need to use this system to make an entry summary declaration for goods moving into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU.
Find out about trade agreements that can be used now.
Find out if you can declare personal goods orally or by conduct.
Find codes for the preferential origin status of goods (Appendix 12).
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
How to import or move live animals and germinal products from the EU to Great Britain.
What you need to do when making a full declaration to bring or receive goods into the UK.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Get help to classify textiles and which headings and codes to use.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
Use this system if you're moving goods moving into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU, and need to make an entry summary declaration.
Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from a non-EU country to Great Britain (England, Scotland and Wales), the import rules and inspection rate…
Find out which rates of exchange to use to work out the customs value of your imported goods if any invoice amounts are shown in a foreign currency.
Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
Don’t include personal or financial information like your National Insurance number or credit card details.
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