Guidance and regulation

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Updated: 28 June 2023

Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).

• From: HM Revenue & Customs
• Updated: 15 January 2024

Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…

• From: HM Revenue & Customs
• Updated: 31 December 2020

Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.

• From: HM Revenue & Customs
• Updated: 9 August 2019

Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.

• From: HM Revenue & Customs
• Updated: 13 September 2019

Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.

• From: HM Revenue & Customs
• Updated: 25 February 2022

Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

• From: HM Revenue & Customs
• Updated: 5 January 2024

How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.

• From: HM Revenue & Customs
• Updated: 13 May 2022

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

• From: HM Revenue & Customs
• Updated: 3 February 2023

Use your duty deferment account to delay paying most duties and import VAT.

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

Choose how to pay Customs Duty, excise duties and VAT.

• From: HM Revenue & Customs
• Updated: 15 November 2021

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.

• From: HM Revenue & Customs
• Updated: 18 March 2021

How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.

• From: HM Revenue & Customs
• Updated: 15 March 2021

How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.

• From: HM Revenue & Customs
• Updated: 13 May 2022

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.

• From: HM Revenue & Customs
• Updated: 5 August 2021

How to apply VAT rules to supplies, imports and export of gold and investment gold.

• From: HM Revenue & Customs
• Updated: 31 December 2020

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.

• From: HM Revenue & Customs
• Updated: 19 October 2021

Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.

• From: HM Revenue & Customs
• Updated: 14 April 2023