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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: 15 April 2026

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

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

• Updated: 1 January 2007

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

Tax and reporting rules for employers covering public transport expenses for employees

Fee list for registration costs

• Updated: 5 December 2018

Online proforma registration and guidance for owners, operators and bareboat charterers registering merchant vessels under the UK flag.

• Updated: 29 March 2019

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

The Maritime & Coastguard Agency is holding a consultation on its proposal to raise ship survey fees, ship registration fees and merchant navy training costs.

• Updated: 12 December 2018