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How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out when and how to cancel your VAT registration.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Find out how to understand and use the information on your monthly statements, if you use postponed VAT accounting to account for import VAT.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
What happens if you underpay import or export duties and who is responsible for the debt.
Do not include personal or financial information like your National Insurance number or credit card details.
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