Guidance and regulation

Get a goods movement reference to move goods through locations which use the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 1 March 2024

Find out which people, entities and ships are designated or specified under regulations made under the Sanctions and Anti-Money Laundering Act 2018, and why.

• From: Foreign, Commonwealth & Development Office
• Updated: 30 April 2024

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Updated: 28 June 2023

Register for the Goods Vehicle Movement Service to get your goods through customs if you move goods through a border location in the UK that uses the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 17 December 2021

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.

• From: HM Revenue & Customs
• Updated: 22 August 2022

What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.

• From: HM Revenue & Customs
• Updated: 12 October 2023

How to subscribe or check if you have access to the Customs Declaration Service.

• From: HM Revenue & Customs
• Updated: 19 December 2023

Import risk categories under the Border Target Operating Model (BTOM) for animals or animal products you’re importing from the EU, Switzerland, Norway, Iceland, Liechtenstein, the Faroe Islands and Greenland to Great Britain…

• From: Animal and Plant Health Agency and 1 others
• Updated: 1 May 2024

Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).

• From: HM Revenue & Customs
• Updated: 15 January 2024

Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.

• From: HM Revenue & Customs
• Updated: 9 March 2023

How and when you can apply zero-rated VAT to exported goods.

• From: HM Revenue & Customs
• Updated: 31 October 2023

Official vets and inspectors in England, Scotland and Wales: register or sign in to EHC online to certify export health certificates.

• From: Animal and Plant Health Agency and 1 others
• Updated: 7 November 2023

Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.

• From: HM Revenue & Customs
• Updated: 22 June 2023

Find out how you can get your import VAT certificates (C79). This will show how much VAT you've paid on imports and recover the VAT as input tax on your VAT Return.

• From: HM Revenue & Customs
• Updated: 9 June 2020

Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.

• From: HM Revenue & Customs
• Updated: 9 August 2019

Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.

• From: HM Revenue & Customs
• Updated: 13 September 2019

How to check the tariff rates that apply to goods you import.

• From: Department for Business and Trade and 1 others
• Updated: 4 April 2023

Find out how you can hire a person or business to deal with customs for you.

• From: HM Revenue & Customs
• Updated: 8 June 2022

If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

• From: HM Revenue & Customs
• Updated: 1 October 2022

Exporters in England, Scotland and Wales: register or sign in to EHC online to apply for an export health certificate.

• From: Animal and Plant Health Agency and 1 others
• Updated: 7 November 2023