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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
How the Operator Compliance Risk Score (OCRS) system works and how vehicle operators should use it.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check which Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain.
Overview of the vehicle operator licensing system.
Find a customs agent or express operator to help you with import and export declarations.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
How VAT affects travel agents and tour operators.
OCRS is used to calculate the risk of commercial vehicle operators not following the rules on roadworthiness and traffic - how the system works, what your score means and how it can change
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