Simplified Import VAT Accounting

Reduce financial guarantees using Simplified Import VAT Accounting Use Simplified Import VAT Accounting to lower the financial guarantees you give for the Duty Deferment Scheme. Published 1 July 2014 Last updated 25 ...

Relief of Imports Re-Exported to EU

Claim relief on goods imported then supplied to another EU country Find out when you can claim Onward Supply Relief and Inward Processing Relief. Published 1 July 2014 Last updated 3 May 2019 — see all updates From: ...

VAT Refunds in other EU States

Refunds of VAT for UK businesses buying from other EU countries How to reclaim VAT you’ve paid in another EU country if you’re registered for VAT in the UK. Published 1 July 2014 From: HM Revenue & Customs ...

Importing Vehicles

Importing vehicles into the UK Contents How to import a vehicle Telling HMRC Paying VAT and duty Getting vehicle approval Registering an imported vehicle Temporary imports How to import a vehicle You must complete ...

Online Marketplaces

Guidance Businesses selling goods in the UK using online marketplaces Find out your VAT obligations if you use an online marketplace to sell goods in the UK. Published 16 September 2016 Last updated 31 July 2018 ...

VAT Place of Charge

Work out your place of supply of services for VAT rules Find out which country’s VAT rules to use when supplying services abroad. Published 1 July 2014 From: HM Revenue & Customs Contents What ‘place of supply’ ...

VAT Refund Scheme

Guidance EU businesses buying in the UK and the VAT refund scheme Reclaim VAT you’ve paid on goods and services bought in the UK if you’re an EU VAT-registered business using the VAT refund scheme. Published 1 ...

VAT Refunds

Guidance Refunds of VAT for non-EU businesses visiting the UK Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business in a non-EU country. ...

VAT and Foreign Currency

Guidance Transactions in foreign currencies and VAT How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT. Published 1 July 2014 Last updated 18 ...

Customs Declaration Service

Customs Declaration Service This page brings together information about the new Customs Declaration Service (CDS). Published 7 March 2014 Last updated 14 December 2018 — see all updates From: HM Revenue & Customs ...

Tariff and Excise Duties

Guidance UK Trade Tariff: excise duties, reliefs, drawbacks and allowances Updated 3 July 2019 Contents 1.Introduction 2.Wine and made-wine 3.Beer 4.Cider and perry 5.Spirits 6.Low alcohol beverages 7.Imported ...

CAP Tariff Issues

Guidance UK Trade Tariff: Common Agricultural Policy (charges and refunds) Updated 28 April 2016 Contents 1.General 2.CAP imports 3.CAP exports 4.Further information 1. General 1.1 Agricultural duties and charges ...

Export Prohibitions and Restrictions

Guidance UK Trade Tariff: export prohibitions and restrictions Updated 2 July 2018 Contents 1.Introduction 2.Prohibitions and restrictions in European Union (EU) and other legislation 3.The export licensing controls ...

Import Prohibitions and Restrictions

Guidance UK Trade Tariff: import prohibitions and restrictions Updated 11 May 2017 Contents 1.Introduction 2.EU and UK import licensing controls (other than those of radiocommunications division) 3.Prohibitions and ...

Departmental Resposibility

Guidance UK Trade Tariff: department responsibility and supporting legislation Updated 28 April 2016 Contents 1.Basis of the UK Trade Tariff 2.Legal authority for the UK Trade Tariff 3.Notices 4.Government ...

Road Haulage Basics

Guidance International road haulage: the essentials Security, environmental and legal regulations for road transport businesses involved in cross-border transport Published 3 September 2012 From: Department for ...

Transhipment Licences

Guidance Transhipment licences Transhipment licences allow controlled goods to pass through the UK on the way to other destinations: find out when you need one and how to use it. Published 3 September 2012 From: ...

Moving Goods by Road

Guidance Moving goods by road How to move goods by road including the type of vehicles used, key documents, insurance and licensing. Published 19 September 2012 Last updated 5 April 2016 — see all updates From: HM ...

Haulage Licences

Guidance International road haulage: operator licences and permits The licences and permits you need to operate gross vehicle weight vehicles above 3.5 tonnes on international journeys from the UK. Published 4 ...

Driving Dangerous Goods

Guidance Driving dangerous goods and special loads abroad International regulations and required documentation for hauliers transporting dangerous or hazardous goods by road or by vehicles on ships. Published 10 ...

Driver Documents

Guidance International road haulage: driver documents Documents you need to carry if you’re the driver or a passenger in a lorry or other heavy goods vehicle (HGV) that crosses international borders. Published ...

Driver CPC Licence

Guidance Check if you need Driver CPC to drive a lorry, bus or coach Find out if you need the Driver Certificate of Professional Competence (CPC) to drive a lorry, bus or coach, or if you could be exempt. Published 7 ...

Customs Procedure Road Transport

Guidance Customs procedures when transporting goods by road Processes and customs documentation that apply when you transport goods across borders by road. Published 20 September 2012 Last updated 5 April 2016 — see ...

Duty Relief

Duty relief for imports and exports Duty relief schemes allow you to pay less or no duty on imports and exports from and to non-EU countries. If you are importing or exporting in the EU, you won’t have to pay any ...

Trade Preference Agreements

Guidance Trade preference agreements: import and export High level trade agreements between countries mean importers and exporters can pay less or no duty on certain goods traded with these countries. Published 2 ...

Strategic Export Control List

Guidance UK Strategic Export Control Lists Find out about the lists that control exports, which goods are on the list, when you need to apply for a strategic export licence. Published 3 August 2012 Last updated 23 ...

PEACHE System

Guidance Using the PEACH system to import plants and fresh produce How to register with and use the Procedure for Electronic Application for Certificates (PEACH) online system to comply with regulations when ...

Single Administrative Documents

Guidance The Single Administrative Document for import and export The Single Administrative Document (form C88) details your goods and their movement around the world. Published 2 August 2012 Last updated 6 April ...
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