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
Upper Tribunal Administrative Appeals Chamber decision by Judge Monk on 4 December 2025.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
Border Force is a law enforcement command within the Home Office. We secure the UK border by carrying out immigration and customs controls for people and goods entering the UK. Border Force is part of the Home Office .
The fund is for voluntary organisations working to protect victims and end the abusive act of forced marriage; view the last successful bid list.
Take goods temporarily out of Great Britain using ATA Carnet, Returned Goods Relief, declaration by conduct, oral declaration, Duplicate Lists.
Extradition processes and agreements between the UK and other countries, role of the Secretary of State, High Court and Supreme Court.
How you import from and export to Canada.
The Ministry of Defence (MOD) carries out low flying for training across the UK - low flying areas (LFAs), tactical training areas (TTAs)
Check if an inward or outward processing authorisation requires an economic test to test the impact the authorisation holder's goods have on UK producers.
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).