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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).
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Information for prospective growers of low THC cannabis (industrial hemp), for the production of seed and fibre only.
Writ of Delivery: delivery of goods, damages and costs: Form No.64.
Plant health controls, imports and exports, certification schemes, plant passporting and listed quarantine plant pests.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery to Great Britain (England, Scotland and Wales) from the EU, Liechtenstein and Switzerland.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Check if you need a licence or phytosanitary certificate to export or move plants and plant products.
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
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