Customs news
Track tariff, FTA, and customs policy across 13 jurisdictions. Every story carries the official source link, effective date, and related HS lines.
Customs Declaration Service: service availability and issues
Check the availability and any issues affecting the Customs Declaration Service.
HMRCGuidance: Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
How to claim a VAT refund in the UK if you're established outside the UK.
Guidance: Agent services account: service availability and issues
Check the availability and any issues affecting the agent services account.
Guidance: Agent services account if you’re not based in the UK: service availability and issues
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find payroll software that is recognised by HMRC
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
Choose the right software for Pillar 2 Top-up Taxes
Find out what commercial software is available to report Domestic Top-up Tax and Multinational Top-up Tax.
Classifying toys and games for import and export
Get help to classify various toys and games for import and export.
Report a problem using the Customs Declaration Service
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
Guidance: Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes
This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR).
Guidance: CDS Declaration Completion Instructions for Imports
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
Guidance: Appendix 2 C21i: DE 1/11: Additional Procedure Codes
This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
Guidance: Known error workarounds for the Customs Declaration Service (CDS)
Check for workarounds to the declaration completion instructions for Customs Declaration Service known errors if you’re submitting a customs clearance request or customs declaration.
Commission adopts amendments to the Union Customs Code Implementing Act to streamline the application of non‑preferential rules of origin
As of 1 July 2026, two amendments introduced by Commission Implementing Regulation 2026/1422 amending the Union Customs Code Implementing Regulation (UCC‑IA) to the procedural rules relating to non-preferential proofs of
American Farmers, Ranchers, Manufacturers, and Businesses Applaud President Trump for Not Rubber Stamping the USMCA
WASHINGTON — Yesterday, President Trump, in the best interest of U.S. manufacturers, farmers, ranchers, workers, service suppliers, and businesses of all sizes, chose not to rubber stamp a USMCA renewal without addressin
Public Hearings on Proposed Responsive Action in the Section 301 Investigations Relating to Failures to Take Action on Trade in Forced Labor Goods
WASHINGTON – The Office of the United States Trade Representative (USTR) will hold public hearings starting on Tuesday, July 7 and continuing through Thursday, July 9, regarding proposed responsive action in the Section
America First Trade is Fast-Tracking Our Industrial Resurgence: Ambassador Greer Joins Fireside Chat with Blue-Collar Manufacturing Workers at the Great American State Fair
WASHINGTON – Today, Ambassador Jamieson Greer joined Andy Thompson from Century Aluminum, Patrick McHugh from Mack Trucks, Josh Jager from American Axle, and Jazlyn Nauman from Donsco to discuss the importance of buildin
News (691)
As of 1 July 2026, two amendments introduced by Commission Implementing Regulation 2026/1422 amending the Union Customs Code Implementing Regulation (UCC‑IA) to the procedural rules relating to non-preferential proofs of
Public Hearing on Proposed Responsive Action in the Section 301 Investigation of Certain Acts, Policies, and Practices of Brazil
WASHINGTON – The Office of the United States Trade Representative (USTR) will hold a public hearing starting on Monday, July 6 and continuing on Tuesday, July 7, regarding proposed responsive action in the Section 301 in
HMRC email updates, videos and webinars for VAT
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
Council Tax: practice notes
The Valuation Office Agency's (VOA) technical manual for assessing domestic property for Council Tax.
Guidance: Tax and National Insurance contributions for MPs and ministers
Find information about tax and National Insurance contributions for MPs and ministers.
Guidance: Fulfilment House Due Diligence Scheme registered businesses list
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
Accredited official statistics: Inheritance Tax liabilities statistics
Annual update to the Inheritance Tax liabilities statistics. This publication contains information about Inheritance Tax (IHT) in the UK. It includes information on the estates and trusts that pay IHT, the use of tax rel
Corporate report: HMRC Transformation Roadmap — Progress Update 2026
An update on the progress made on HMRC’s Transformation Roadmap.
5.6 million taxpayers check their pay in the HMRC app an average of 18 times a year
HMRC publishes its Transformation Roadmap update.
Check genuine HMRC contact that uses more than one communication method
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Accredited official statistics: Insurance Premium Tax (IPT) Bulletin
Annual Insurance Premium Tax (IPT) receipts and declarations statistics. Updated with provisional data from May 2025 to May 2026.
New E-commerce duty for small packages set to increase fairness for EU businesses and safety for consumers
Starting today, the EU abolishes an outdated customs duty exemption for e-commerce packages worth less than €150. The measure will help to ensure fair conditions for EU businesses and safe choices for consumers, in respo
Ambassador Greer Issues Statement on the USMCA Joint Review
WASHINGTON – The Agreement between the United States of America, the United Mexican States, and Canada (USMCA or “Agreement”) requires the USMCA Free Trade Commission, composed of government representatives of each Party
Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes
Completing the CT600P page for creative industries reliefs
How to complete CT600P supplementary page for creative industries reliefs and what information you need to include.
Trusts, Settlements and Estates Manual
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
How employment related securities work if you're an employer
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Check when you can expect a reply from HMRC
Find out when you can expect to receive a reply from HMRC to a query or request you've made.
Pay tax on payments to foreign entertainers and sportspersons
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Check if you can get import duty relief on goods using Temporary Admission
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Apply to import goods temporarily to the UK
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
Valuation Office - Capital Gains and other taxes manual
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Statutory guidance: Pillar 2 top-up taxes submission of returns (notice 3)
This notice gives guidance on how to submit returns for Pillar 2 top-up taxes in the UK.
Notice: Notice made under the Customs (Tariff Quotas) (EU Exit) Regulations 2020
Notice made under the Customs (Tariff Quotas) (EU Exit) Regulations 2020 which has force of law.
How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland
Find out how to send parcels from Great Britain and Northern Ireland if you're a business.
How to move parcels from Great Britain to Northern Ireland for express operators
Find out how to send parcels from Great Britain to Northern Ireland if you're a courier or an express operator.
Check if you can apply for the UK Carrier Scheme
Check if you can use UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Notice: Notice IPT1: Insurance Premium Tax
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.
Guidance: CDS BIRDS Declarations and Customs Clearance Request completion instructions
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
Guidance: CDS Customs Clearance Request Completion Instructions for Inventory Exports
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Guidance: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
Customs simplified procedures Aggregation Rules for CDS
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.
Guidance: CDS Declaration Completion Instructions for Exports
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
Statutory guidance: Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
The Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020 sets out the necessary steps businesses who import goods into Northern Ireland will need to take.
Guidance: List of approved professional organisations and learned societies (List 3)
Check this list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
Guidance: Tied Oils Enquiry Service: service availability and issues
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
Guidance: Rebated Oils Enquiry Services: service availability and issues
Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.
Guidance: Special Category codes for non-domestic properties
A list of all Special Category (SCat) codes for each type of non-domestic property.
Notice: Notice to exporters 2026/15: firm named after Russia sanctions breach settlement
HM Revenue and Customs (HMRC) names firm after receiving breach settlement related to Russia sanctions.
Energy firm named after £500,000 Russia sanctions settlement
An energy services firm has paid more than £500,000 to HM Revenue and Customs (HMRC) for breaching Russia sanctions regulations.