Tax treaties and related documents between the UK and Belarus.
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Tax treaties and related documents between the UK and Russia.
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.
Use these maps to find Investment Zones in the UK, their outer boundaries and the tax sites within them.
Find the Investment Zone tax sites within East Midlands Investment Zone.
How to import bananas into the UK by weighing consignments and making simplified declarations for imports.
Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
Check if you can apply for authorised use to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.