Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
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The UKCS is the area of regional waters outside the UK territorial waters where the country has mineral rights. This handbook explains the declaration and control requirements for goods moving to and from installations on the UKCS.
Records to keep for traded goods.
The research was conducted with a sample of traders and intermediary declarants, examining the administrative burden when completing various customs processes.
Research with UK traders and intermediaries to understand their experiences of completing customs declarations and their interaction with HMRC systems.
This brief describes changes to Aggregates Levy following devolution to Scotland on 1 April 2026.
This notice makes additions to the lists of territories and taxes which have implemented Pillar Two rules and are specified for the purposes of Multinational Top-up Tax and Domestic Top-up Tax.
This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, packagers, importers and exporters of alcoholic products.
This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, importers and exporters of alcoholic products.
Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.