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

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

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: 17 May 2024

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

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

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

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

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 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

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

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

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

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

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

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: 16 May 2024

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

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

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

The Government and the EU have agreed the Windsor Framework. This includes future changes to the current arrangements for sending parcels from Great Britain to Northern Ireland.

• From: HM Revenue & Customs
• Updated: 29 February 2024

Assess your goods, software and technology to determine whether or not they are controlled and require a licence to export.

• From: Department for Business and Trade and 1 others
• Updated: 3 April 2024

Get authorised to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU, so that the applicable EU rate of duty will not be payable on those goods.

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