United Kingdom

Information for governments and traders


HM Revenue & Customs

https://www.gov.uk/government/publications/no...

Notice 112 – attendance and charges by HM Revenue & Customs
HM Revenue & Customs

https://www.gov.uk/government/publications/no...

Notice 112a – attendance at private premises by HM Revenue & Customs
HM Revenue & Customs

https://www.gov.uk/trade-tariff

Tool to look up commodity codes, duty and VAT rates
HM Revenue & Customs

https://www.gov.uk/guidance/apply-for-a-bindi...

Apply for a Binding Tariff Information decision
HM Revenue & Customs

https://www.gov.uk/guidance/apply-for-an-adva...

Apply for an Advanced Tariff Ruling
HM Revenue & Customs

https://www.gov.uk/guidance/check-what-youll-...

Guidance on what is required to get a legally binding decision on a commodity code
HM Revenue & Customs

https://www.gov.uk/guidance/finding-commodity...

Finding commodity codes for imports into and exports out of the UK
HM Revenue & Customs

https://www.gov.uk/government/publications/no...

Notice on the valuation of imported goods for customs purposes, VAT and trade statistics
HM Revenue & Customs

https://www.gov.uk/guidance/apply-for-an-adva...

Guidance on applying for advanced origin rulings
HM Revenue & Customs

https://www.gov.uk/guidance/apply-for-a-bindi...

Binding origin rulings
HM Revenue & Customs

https://www.gov.uk/guidance/check-your-goods-...

Guidance on meeting the rules of origin
Department for International Trade

https://www.legislation.gov.uk/ukpga/2018/22/...

Department for International Trade https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted
Non-preferential rules of origin: Taxation (Cross-border Trade) Act 2018 – in particular Section 17 (Place of Origin of Chargeable Goods)
Department for International Trade

https://www.legislation.gov.uk/uksi/2020/1433...

Non-reciprocal preferential rules of origin:
Taxation (Cross-border Trade) Act 2018
Department for International Trade

https://www.legislation.gov.uk/ukpga/2018/22/...

Non-reciprocal preferential rules of origin:
Taxation (Cross-border Trade) Act 2018
Department for International Trade

https://www.legislation.gov.uk/uksi/2020/1438...

Non-reciprocal preferential rules of origin: The Trade Preference Scheme (EU Exit) Regulations 2020
Department for International Trade

https://www.legislation.gov.uk/uksi/2020/1436...

Non-reciprocal preferential rules of origin: Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
HM Revenue & Customs

https://www.gov.uk/guidance/use-the-generalis...

Guidance on the use of the Generalised Scheme of Preferences to import goods
HM Revenue & Customs

https://www.gov.uk/government/publications/ch...

Generalised Scheme of Preferences origin rules and their corresponding notes
Department for International Trade

https://www.gov.uk/guidance/uk-trade-agreemen...

Reciprocal Preferential rules of origin: trade agreements including rules of origin legal text
Department for International Trade

https://www.gov.uk/import-goods-into-uk

Import goods into the UK: step by step guide
Department for International Trade

https://www.gov.uk/government/publications/ne...

https://www.gov.uk/government/publications/th...

Specific arrangements may apply in Northern Ireland including by virtue of the Protocol on Ireland/Northern Ireland.
HM Revenue & Customs, Cabinet Office

https://www.gov.uk/topic/business-tax/import-...

Detailed information on import, export and transit procedures
HM Revenue & Customs, Cabinet Office

https://www.gov.uk/guidance/trading-and-movin...

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")
HM Revenue & Customs

https://www.gov.uk/government/publications/tr...

Transit Manual Supplement: guidance for UK customs and traders on transit procedures
HM Revenue & Customs

https://www.gov.uk/government/collections/for...

A list of import and export forms
Department for International Trade

https://www.gov.uk/guidance/import-controls

Guidance on import controls - how the Government monitors imports into the UK.
HM Revenue & Customs

https://www.gov.uk/government/publications/uk...

Guidance on import prohibitions and restrictions.
HM Revenue & Customs, HM Treasury

https://www.gov.uk/trade-tariff

Trade Tariff look up tool
HM Revenue & Customs, HM Treasury

https://www.gov.uk/guidance/trading-and-movin...

Specific requirements applicable to tariffs in relation to the Northern Ireland Protocol
HM Revenue & Customs

https://www.gov.uk/government/publications/uk...

Guidance on excise, including excise duties, reliefs, drawbacks and allowances
HM Revenue & Customs

https://www.gov.uk/guidance/vat-guide-notice-...

Guidance on Value Added Tax (VAT), including a VAT guide
HM Revenue & Customs

https://www.gov.uk/government/publications/ac...

Specific requirements applicable to VAT in relation to the Northern Ireland Protocol
HM Revenue & Customs

https://www.gov.uk/guidance/rates-of-vat-on-d...

VAT rates on different goods and services
HM Revenue & Customs

https://www.gov.uk/government/publications/ex...

Notice 301: Civil penalties for contraventions of customs law
HM Revenue & Customs

https://www.gov.uk/government/publications/ex...

Notice 301, Section 6: Civil penalties for contraventions of customs law (Reviews and appeals).
HM Revenue & Customs

https://www.gov.uk/hmrc-internal-manuals/appe...

Appeals reviews and tribunals guidance.
Department for International Trade

https://www.gov.uk/guidance/uk-trade-agreemen...

Existing UK trade agreements with non-EU countries.
Prime Minister's Office

https://www.gov.uk/government/publications/ag...

Trade and Cooperation Agreement (and other agreements) with the EU.
Cabinet Office

https://www.gov.uk/government/publications/ne...

EU Exit: Withdrawal Agreement and Political Declaration
Cabinet Office

https://www.gov.uk/government/publications/ne...

EU Exit: The Northern Ireland Protocol
HM Revenue & Customs

https://www.gov.uk/government/publications/re...

https://www.legislation.gov.uk/uksi/2020/1434...

Information on arrangement for import duty on trade in goods from certain British Overseas Territories and related legislation
Department for International Trade

https://www.gov.uk/guidance/tariffs-on-goods-...

Tariffs on goods imported into the UK (Importing goods covered by a tariff-rate quota)
HM Treasury, Department for Environment, Food and Rural Affairs

https://www.legislation.gov.uk/uksi/2020/1432...

Tariff Quotas: The Customs (Tariff Quotas) (EU Exit) Regulations 2020
HM Treasury, Department for Environment, Food and Rural Affairs

https://www.gov.uk/government/publications/re...

Tariff Quotas: Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Rural Payments Agency

https://www.gov.uk/government/collections/not...

Notice to traders on licence-based tariff quotas
Department for Environment, Food and Rural Affairs, Department for International Trade

https://www.gov.uk/government/publications/ta...

Notice to traders made under Regulation 6(4) Customs (Tariff Quotas) (EU Exit) Regulations 2020