United Kingdom
Information for governments and traders
| Department for International Trade | Import goods into the UK: step by step guide | |
| Department for International Trade | Export goods into the UK: step by step guide
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| Department for International Trade | Applying for an export licence from DIT.
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| Department for International Trade | Specific arrangements may apply in Northern Ireland including by virtue of the Protocol on Ireland/Northern Ireland. | |
| HM Revenue & Customs, Cabinet Office | Detailed information on import, export and transit procedures | |
| 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") |
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| HM Revenue & Customs | Transit Manual Supplement: guidance for UK customs and traders on transit procedures | |
| HM Revenue & Customs | A list of import and export forms |
| HM Revenue & Customs, HM Treasury | Trade Tariff look up tool | |
| HM Revenue & Customs, HM Treasury | Specific requirements applicable to tariffs in relation to the Northern Ireland Protocol |
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| HM Revenue & Customs | Guidance on excise, including excise duties, reliefs, drawbacks and allowances | |
| HM Revenue & Customs | Guidance on Value Added Tax (VAT), including a VAT guide | |
| HM Revenue & Customs | Specific requirements applicable to VAT in relation to the Northern Ireland Protocol | |
| HM Revenue & Customs | VAT rates on different goods and services |
| HM Revenue & Customs | Notice 112 – attendance and charges by HM Revenue & Customs | |
| HM Revenue & Customs | Notice 112a – attendance at private premises by HM Revenue & Customs |
| HM Revenue & Customs | Tool to look up commodity codes, duty and VAT rates | |
| HM Revenue & Customs | Apply for a Binding Tariff Information decision | |
| HM Revenue & Customs | Apply for an Advanced Tariff Ruling |
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| HM Revenue & Customs | Guidance on what is required to get a legally binding decision on a commodity code | |
| HM Revenue & Customs | Finding commodity codes for imports into and exports out of the UK | |
| HM Revenue & Customs | Notice on the valuation of imported goods for customs purposes, VAT and trade statistics |
| HM Revenue & Customs | Guidance on applying for advanced origin rulings | |
| HM Revenue & Customs | Binding origin rulings | |
| HM Revenue & Customs | Guidance on meeting the rules of origin | |
| Department for International Trade | 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) |
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| Department for International Trade | Non-reciprocal preferential rules of origin: Taxation (Cross-border Trade) Act 2018 |
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| Department for International Trade | Non-reciprocal Preferential rules of origin: Taxation (Cross-border Trade) Act 2018 |
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| Department for International Trade | Non-reciprocal tariff legislation: The Trade Preference Scheme (EU Exit) Regulations 2020 |
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| Department for International Trade | Non-reciprocal rules of origin legislation: Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 |
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| HM Revenue & Customs | Guidance on rules of origin for the use of the Generalised Scheme of Preferences
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| HM Revenue & Customs | Generalised Scheme of Preferences origin rules and their corresponding notes | |
| Department for International Trade | Reciprocal Preferential rules of origin: trade agreements including rules of origin legal text | |
| Department for International Trade | Guidance on the Generalised Scheme of Preferences |
| Department for International Trade | Guidance on import controls - how the Government monitors imports into the UK. | |
| Department for International Trade | Guidance on items that require an export licence from the UK
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| Department for International 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). | |
| HM Revenue & Customs | Appeals reviews and tribunals guidance. |
| Department for International Trade | Existing UK trade agreements with non-EU countries. | |
| Prime Minister's Office | Trade and Cooperation Agreement (and other agreements) with the EU. |
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| Cabinet Office | EU Exit: Withdrawal Agreement and Political Declaration | |
| Cabinet Office | EU Exit: The Northern Ireland Protocol | |
| HM Revenue & Customs | Information on arrangement for import duty on trade in goods from certain British Overseas Territories and related legislation |
| Department for International Trade | Tariffs on goods imported into the UK (Importing goods covered by a tariff-rate quota) | |
| HM Treasury, Department for Environment, Food and Rural Affairs | Tariff Quotas: The Customs (Tariff Quotas) (EU Exit) Regulations 2020 | |
| HM Treasury, Department for Environment, Food and Rural Affairs | Tariff Quotas: Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020 | |
| Rural Payments Agency | Notice to traders on licence-based tariff quotas | |
| Department for Environment, Food and Rural Affairs, Department for International Trade | Notice to traders made under Regulation 6(4) Customs (Tariff Quotas) (EU Exit) Regulations 2020 |