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
Writ of Delivery: delivery of goods, damages and costs: Form No.64.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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).
How to get plant breeders' rights and what protection it gives your plant varieties.
How to apply for authorisation to import, move or keep specified material and the fees you must pay.
Rules for online and distance selling for businesses
Find out about eligibility and requirements for the nectar flower mix option.
How growers and traders can get authorised as a professional operator to issue plant passports and when you need to be authorised.
What to do if you’re bringing plants and products like wood and timber into Great Britain, including what certificates you'll need.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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).