Guidance and regulation

The UK's regulatory framework for strategic export controls and the circumstances where you might need an export licence.

• From: Department for Business and Trade and 2 others
• Updated: 21 November 2023

This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).

• From: HM Revenue & Customs
• Updated: 15 May 2024

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.

• From: Department for Environment, Food & Rural Affairs
• Updated: 30 April 2024

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

• From: HM Revenue & Customs
• Updated: 3 February 2023

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

• From: HM Revenue & Customs
• Updated: 20 December 2022

Look up Customs Declaration Service error codes.

• From: HM Revenue & Customs
• Updated: 20 September 2022

Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.

• From: Department for Environment, Food & Rural Affairs
• Updated: 25 April 2024

Use this service to apply for certificates and inspections if you export plants from England and Wales.

• From: Animal and Plant Health Agency and 1 others
• Updated: 20 October 2022

How to account for import VAT on your VAT Return if you're using postponed VAT accounting.

• From: HM Revenue & Customs
• Updated: 10 March 2023

Information on trade sanctions, arms embargoes and trade restrictions, including trade controls, transit controls and restrictions on terrorist organisations.

• From: Department for Business and Trade and 2 others
• Updated: 29 October 2021

This guidance summarises the requirements, controls and sanctions that Border Force applies to firearms and offensive weapons when they are imported into the UK.

• From: Border Force and 3 others
• Updated: 5 July 2022

What you need to do to get goods through customs if you’re using a UK port which uses the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Log in to the New Computerised Transit System (NCTS) to submit union transit declarations to HM Revenue and Customs (HMRC).

• From: HM Revenue & Customs
• Updated: 18 August 2020

Check customs rules for private individuals who travel to the UK from another country in a pleasure craft

• From: HM Revenue & Customs
• Updated: 20 November 2023

Use this service to tell HMRC about exports that were not notified through the Customs Declaration Service (CDS), when they arrived or left the UK port.

• From: HM Revenue & Customs
• Updated: 29 April 2024

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…

• From: Animal and Plant Health Agency and 1 others
• Updated: 16 May 2024

How to import or move food and drink from the EU to Great Britain.

• From: Department for Environment, Food & Rural Affairs
• Updated: 30 April 2024

Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle. 

• From: HM Revenue & Customs
• Updated: 15 January 2024

Find a customs agent or fast parcel operator to help you with import and export declarations.

• From: HM Revenue & Customs
• Updated: 15 May 2024

ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system.

• From: HM Revenue & Customs
• Updated: 14 March 2022