Guidance and regulation

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

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 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

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

Find out about Import VAT and Customs Duty when you send gifts into the UK.

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

Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.

• From: HM Revenue & Customs
• Updated: 25 February 2022

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

• From: HM Revenue & Customs
• Updated: 9 May 2024

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

• From: HM Revenue & Customs
• Updated: 9 May 2024

How to import or move food and drink from the EU to Great Britain.

• From: Department for Environment, Food & Rural Affairs
• Updated: 30 April 2024

Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

• From: HM Revenue & Customs
• Updated: 23 March 2024

Find out how to set up a Direct Debit with your bank or building society if you’ve set up your duty deferment account.

• From: HM Revenue & Customs
• Updated: 23 December 2020

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

• From: HM Revenue & Customs
• Updated: 20 December 2022

If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.

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