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Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
If you own the copyright in a work, you have exclusive rights over certain uses of that work. These rights fall into two categories: economic rights and moral rights.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
How to account for VAT on goods that you give away, exchange or offset.
Use these general provisions to help you determine the origin of your products.
The UK has secured the best deal India has ever agreed, providing businesses with security and confidence to trade with the fastest-growing economy in the G20.
Buy or get someone's permission to use a patent, trade mark, design or work under copyright
Sections (2.01 - 2.41) last updated April 2025.
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