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Introduction to Intrastat
An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return.
What information is required in a Supplementary Declaration?
An overview of the information you'll need to provide in a Supplementary Declaration.
Supplementary Declarations
An overview of Supplementary Declarations used in accounting for European Union trade.
Changes to Intrastat from 1 January 2022
Intrastat threshold notification and new requirements for dispatches.
What is Intrastat and who has to make returns?
Work out whether you're required to complete an Intrastat return.
How and when do I submit my Intrastat return?
Guidance on completing the Intrastat return.
Why is Intrastat important?
How returning complete, accurate and timely Intrastat data can benefit your business.
Penalties for late or inaccurate Supplementary Declarations
Penalties incurred for failing to return complete, accurate and timely Intrastat Supplementary Declarations.
Sign up for the Trader Support Service to move goods into and out of Northern Ireland
Free training and support for businesses for customs processes when moving goods into and out of Northern Ireland.
Get proof of origin for your goods
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Check your goods meet the rules of origin
Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty.
Trading under WTO rules
How to trade with other countries if there is no UK trade agreement.
UK trade agreements with non-EU countries
Trade agreements with non-EU countries.
Check if you can claim a preferential rate of duty
If you import or export using a preference agreement or the Developing Countries Trading Scheme, you may be able to reduce the duties on your goods.
Tariffs on goods imported into the UK
How to check the tariff rates that apply to goods you import.
Rules of origin
Guidance on how to check your goods meet the rules of origin
Apply to become a registered exporter if you're established in Northern Ireland
Apply to HMRC to become a registered exporter on the Registered Exporter (REX) system.
Entertainment and modelling agencies: agreeing terms with jobseekers
Terms must be agreed with the jobseeker before you help them to find work.
Entertainment and modelling agencies: cooling-off periods
Cooling-off periods where you cannot charge a fee if you enter into a contract with a work-seeker in several of the entertainment sectors.
Entertainment and modelling agencies: charging fees to certain jobseekers
Subject to certain rules, you can charge fees to certain jobseekers for work-finding services in the acting, entertainment or modelling sectors.