Guidance and regulation

Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from the EU, Switzerland, Norway, Iceland, Liechtenstein, the Faroe Islands and Greenland to Great Britain…

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

• Import risk categories and inspection rates for animal and animal product imports from the EU to Great Britain: summary tables

  The summary tables on this page show the Border Target Operating Model…

If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

• From: HM Revenue & Customs
• Updated: 1 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

When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.

• From: HM Revenue & Customs
• Updated: 16 February 2024

Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.

• From: HM Revenue & Customs
• Updated: 29 January 2020

Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.

• From: HM Revenue & Customs
• Updated: 7 August 2023

Get help to classify textiles and which headings and codes to use.

• From: HM Revenue & Customs
• Updated: 7 April 2017

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.

• From: HM Revenue & Customs
• Updated: 23 April 2021

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: 1 May 2024

Get help classifying computers, inkjet and toner cartridges and their components.

• From: HM Revenue & Customs
• Updated: 20 December 2018

Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.

• From: HM Revenue & Customs
• Updated: 3 August 2012

Get help to classify plastics for import and export.

• From: HM Revenue & Customs
• Updated: 26 April 2017

Get help to classify ceramic articles for import and export.

• From: HM Revenue & Customs
• Updated: 16 March 2023

Find out how to understand and use the information on your monthly statements.

• From: HM Revenue & Customs
• Updated: 24 September 2021

Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.

• From: HM Revenue & Customs
• Updated: 22 July 2021

Get help to classify various types of wood for import and export.

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

Learn about about importing and exporting goods.

• From: HM Revenue & Customs
• Updated: 16 April 2024

Get help to classify footwear and parts of footwear for import and export.

• From: HM Revenue & Customs
• Updated: 14 March 2024

Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.

• From: HM Revenue & Customs
• Updated: 17 April 2024

Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.

• From: HM Revenue & Customs
• Updated: 6 March 2023