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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.
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.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Study on the potential role of shipping CO2 in reducing the cost of carbon capture, usage and storage (CCUS) in the UK.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Household Energy Efficiency National Statistics, headline release (September 2017).
Regulations and guidance on fees and charging for environmental and other regulatory functions for offshore oil and gas exploration and production, offshore gas unloading and storage and offshore carbon dioxide storage activities.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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