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
How the UK's strategic export controls apply to academics, university researchers and their institutions, and when an export licence is needed.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Summary of the trade and investment outcomes of the Prime Minister's visit to China in January 2026.
Find out what you can do with your goods when they are being processed or repaired using outward processing.
Find out how to send parcels from Great Britain and Northern Ireland if you're a business.
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).
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
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.
Guide to licensing requirements and restrictions for trade control and the export of controlled military goods, software and technology.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out if goods you bring into Northern Ireland can move as ‘not at risk’ of moving to the EU.
Find out how to set up a Direct Debit with your bank or building society if you’ve set up your duty deferment account.
Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery from non-EU countries to Great Britain (England, Scotland and Wales).
Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.
Follow these steps when preparing to make an imports declaration on the Customs Declaration Service.
Users should sign up to the Export Control Joint Unit's (ECJU) e‑alert service to receive important updates on training and changes to the licensing regime.
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).