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What you and the exporter are responsible for, what to do after a transit movement ends and how to end a movement at your own premises.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Use individual guarantees to cover customs duties for one-off or high value imports.
Guidance on the import requirements for participating businesses, including guidance for certifying officers.
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Trade remedies protect domestic industries from unfair practices around imports. The UK’s own independent trade policy includes a trade remedies system.
Read the protocols for using Dropbox to send HMRC information
This guidance explains improvements to the Developing Countries Trading Scheme (DCTS) rules of origin announced in July 2025.
Find a list of codes which may be used in Data Element 5/23 to identify other locations where the goods may be examined (Appendix 16J).
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).
How to pay any customs duties on goods declared to the Freeports customs special procedure once removed from that customs site.
Check the tariff classification for back supports and back bandages.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
How you import from and export to Ukraine.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Find the percentage of air transport costs to be included in the customs value for Import Duty.
Guidance for vets, importers and border control officials when importing live birds, poultry or poultry products to Great Britain.
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