We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find a customs agent or express operator to help you with import and export declarations.
How to pay into or top up your cash account if you're making a frontier declaration.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Find a contact list of Border Force customs offices and their opening times.
Find out what to do if you have something seized (Notice 12A).
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.
Find out how to give or view an authority to use deferment, guarantee or cash account to import goods.
Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.
Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
Find codes for the preferential origin status of goods (Appendix 12).
What you need to do to get goods through customs if you’re using a UK port which uses the Goods Vehicle Movement Service.
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.
Find out what you need to do when making a full declaration to send goods from the UK.
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
Use your duty deferment account to delay paying most duties and import VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).