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Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
What you need to do to export animal germplasm (semen, ova, and embryos).
Find out what goods you do not value when when working out the VAT due on import to the UK.
If you’re the ship's master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port.
How to trade with other countries if there is no UK trade agreement.
This page contains the Common High Priority Items list. It is composed of Western items critical to Russian weapons systems and its military development.
You must complete and submit this application if you are submitting a notification under the Waste Shipments Regulation.
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
Advice on how military and dual-use technology is defined for export controls.
Guidance to accompany the Guinea (Sanctions) (EU Exit) Regulations 2019.
Guidance for vets, importers and border control officials when importing live or germinal products of invertebrates, amphibians or reptiles to Great Britain.
Find the Investment Zone tax sites within the Flintshire and Wrexham Investment Zone.
This scheme closed on 30 June 2025. New claims related to movements that occur after 30 June 2025 will not be accepted.
Import prohibitions in force under the Russia Sanctions Regulations 2019, as amended. It should be read alongside the statutory guidance.
Find out additional instructions for specific data elements that may be used with each 3-digit Additional Procedure Code.
The Secretary of State for Business and Trade is applying a definitive anti-dumping duty on certain excavators originating from China.
Text of chapter 2 and associated annexes of the Free Trade Agreement (FTA) between the United Kingdom of Great Britain and Northern Ireland and Australia.
Apply to HMRC to become a registered exporter on the Registered Exporter (REX) system.
Find out what you need to do when bringing commercial goods into Northern Ireland in your accompanied baggage from Great Britain or from outside the EU.
How end-use controls apply to weapons of mass destruction (WMD) related goods, software, technology and technical assistance.
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