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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.

• Updated: 3 November 2022

VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.

• Overview

  Anything posted or couriered to you from another country goes through…

• Tax and duty

  You’ll be contacted by Royal Mail, Parcelforce or the courier company if…

• Documents

  Check that goods sent to you from outside the UK (or outside the UK and…

• Gifts

  To qualify as gifts, goods must be: described as gifts on the customs…

Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.

• Updated: 30 September 2022

Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.

• Updated: 21 September 2022

Study on the potential role of shipping CO2 in reducing the cost of carbon capture, usage and storage (CCUS) in the UK.

• Updated: 28 November 2018

How to use a cost utility analysis to evaluate your digital health product.

• Updated: 13 October 2020

How to apply for a full or partial completion certificate after building work on a higher-risk building has been completed.

• Updated: 27 March 2025

Understand how trading conditions and insurance can limit the financial risk for freight forwarders.

• Updated: 13 June 2013

How to take someone to the court to get compensation or payment for a collision at sea, a ship mortgage or another shipping dispute.

• Updated: 16 July 2018

How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.

• Updated: 15 March 2021