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Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting)
Bringing live animals to NI from EU via the GB landbridge
The procedures to follow for transit of live animals moving from EU to Northern Ireland through GB only
Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing
Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU
If you're a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HMRC, so you can continue to account for VAT on acquisitions and dispatches
Importing plants from countries within the EU
Find out how to import plants from countries within the European Union
Exporting plants
Find out how to export plants from Northern Ireland
Plant passports
Find out what a plant passport is and how to get one
Personal imports of plant and plant products
Find out what plants and plant products are allowed to imported into Northern Ireland
Get a Phytosanitary Certificate
Apply to get a Phytosanitary certificate using Phytosanitary Export Certificate Online (PECOL)
List of goods covered by the rules of origin for various countries
Find out about the origin rules which apply to most goods for various countries
Rules of origin for goods moving between the UK and EU
Detailed guidance on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement)
Refunds and waivers on customs debt by HMRC
Find out about repayment and remission of customs duties by HMRC and how to apply
Export or move animal bones, protein and other by-products from GB to Northern Ireland
What you need to do to export or move animal bones, protein and other by-products
Export or move animal feed or pet food from GB to Northern Ireland
Check if you need a certificate to export animal feed or pet food, and other rules you must follow
Trade Tariff: look up commodity codes, duty and VAT rates
Use the Trade Tariff to look up commodity codes, duty and VAT rates
Moving goods temporarily into and out of Great Britain and Northern Ireland
Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland
Importing and exporting wine
Rules for wine importers, exporters, producers, retailers and distributors
Support Health Attestations for export of products of animal origin and animal by-products
Find out when you might need a Support Health Attestation (SHA) and how to apply for it
Finding commodity codes for imports into or exports out of the UK
How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT
Find customs agents and fast parcel operators
Find customs agents and fast parcel operators who can help submit customs declarations