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 out how the CPD Carnet works, how to apply and what to do at customs.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
Check which Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
When to follow Balai rules to import animals and germinal products to Great Britain.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
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.
Find a list of document status codes for Data Element 2/3 of the Customs Declaration Service (Appendix 5B).
Establishments approved to export animals and animal products to Great Britain (England, Scotland and Wales) and how competent authorities can change the establishment list.
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.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Find out what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
Find the Safety and Security (S&S) GB location code to use in your entry summary declaration when importing goods into Great Britain.
Understand the import rules for food products that contain multiple products of animal origin (POAO).
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
Use Temporary Admission to pay no duty on goods you temporarily import from outside the UK and then re-export.
Find out about the eight-toothed spruce bark beetle (Ips typographus), including how to report sightings.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
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.
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).