United Kingdom
Information for governments and traders
| Department for Business and Trade | Import goods into the UK: step by step guide |
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| Department for Business and Trade | Export goods into the UK: step by step guide |
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| Department for Business and Trade | Applying for an export licence from DIT. |
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| HM Revenue & Customs, Cabinet Office | Detailed information on import, export and transit procedures |
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| HM Revenue & Customs, Cabinet Office | Detailed information on specific requirements applicable to import, export and transit procedures for Northern Ireland under the Protocol on Ireland/Northern Ireland (the "Northern Ireland Protocol")Windsor Framework |
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| HM Revenue & Customs | Transit Manual Supplement: guidance for UK customs and traders on transit procedures |
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A list of import and export forms |
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Importing live animals, animal products and high-risk food and feed not of animal origin |
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Importing food and drink from the EU to Great Britain |
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Importing plants and plant products |
| HM Revenue & Customs, HM Treasury | Trade Tariff tool, to look up commodity codes, duty and VAT rates |
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| HM Revenue & Customs, HM Treasury | Specific requirements applicable to tariffs in relation to the Windsor Framework |
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| HM Revenue & Customs | Guidance on excise, including excise duties, reliefs, drawbacks and allowances |
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| HM Revenue & Customs | Specific requirements applicable to excise in relation to the Windsor Framework |
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| HM Revenue & Customs | Guidance on Value Added Tax (VAT), including a VAT guide |
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| HM Revenue & Customs | Specific requirements applicable to VAT in relation to the Windsor Framework |
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| HM Revenue & Customs, HM Treasury | VAT rates on different goods and services |
| HM Revenue & Customs | ATA Carnet |
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| Department for Environment, Food and Rural Affairs | Fees and charges for Importing live animals, animal products and high-risk food and feed not of animal origin |
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| Department for Environment, Food and Rural Affairs | Fees and charges for Importing plants and plant products |
| HM Revenue & Customs | Tool to look up commodity codes, duty and VAT rates |
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| HM Revenue & Customs | Apply for a Binding Tariff Information decision |
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| HM Revenue & Customs | Apply for an Advance Tariff Ruling |
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| HM Revenue & Customs | Guidance on what is required to get a legally binding decision on a commodity code |
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| HM Revenue & Customs | Finding commodity codes for imports into and exports out of the UK |
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| HM Revenue & Customs | Working out the customs value of your imported goods |
| HM Revenue & Customs | Guidance on applying for advance origin rulings |
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| HM Revenue & Customs | Apply for a Binding Origin Information decision |
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| HM Revenue & Customs | Guidance on meeting the rules of origin |
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| Department for Business and Trade | Non-preferential rules of origin: Taxation (Cross-border Trade) Act 2018 – in particular Section 17 (Place of Origin of Chargeable Goods) |
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| Department for Business and Trade | Non-preferential rules of origin: The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 |
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| Department for Business and Trade | Preferential rules of origin: Taxation (Cross-border Trade) Act 2018 |
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| Department for Business and Trade | Non-reciprocal preferential tariff legislation: The Trade Preference Scheme (EU Exit) Regulations 2020 |
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| Department for Business and Trade | Non-reciprocal preferential rules of origin legislation: Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 |
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| HM Revenue & Customs | Use the Developing Countries Trading Scheme to import goods |
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| HM Revenue & Customs | Check your goods meet the Developing Countries Trading Scheme rules of origin |
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| Department for Business and Trade | Reciprocal Preferential rules of origin: trade agreements including rules of origin legal text |
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| Department for Business and Trade | The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 |
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| Department for Business and Trade | Guidance on the Developing Countries Trading Scheme (DCTS) |
| Department for Business and Trade | Guidance on import controls - how the Government monitors imports into the UK. |
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| Department for Business and Trade | Guidance on items that require an export license from the UK |
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| Department for Business and Trade | Guidance providing ad hoc advice on issues relevant to UK export controls |
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| HM Revenue & Customs | Guidance on import prohibitions and restrictions. |
| HM Revenue & Customs | Notice 301: Civil penalties for contraventions of customs law |
| HM Revenue & Customs | Notice 301, Section 6: Civil penalties for contraventions of customs law (Reviews and appeals). |
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| HM Revenue & Customs | Appeals reviews and tribunals guidance. |
| Department for Business and Trade | Existing UK trade agreements with non-EU countries. |
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| Prime Minister's Office | Trade and Cooperation Agreement (and other agreements) with the EU. |
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| Cabinet Office | The Windsor Framework - further detail and publications |
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| HM Revenue & Customs | Information on arrangement for import duty on trade in goods from certain British Overseas Territories and related legislation |
| Department for Business and Trade | Tariffs on goods imported into the UK (Importing goods covered by a tariff-rate quota) |
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| HM Treasury, Department for Environment, Food and Rural Affairs | Tariff Quotas: The Customs (Tariff Quotas) (EU Exit) Regulations 2020 |
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| HM Treasury, Department for Environment, Food and Rural Affairs | Tariff Quotas: Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020 |
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| Rural Payments Agency | Notice to traders on license-based tariff quotas |
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| Department for Environment, Food and Rural Affairs, Department for Business and Trade | Notice to traders made under Regulation 6(4) Customs (Tariff Quotas) (EU Exit) Regulations 2020 |