Taxes, VAT, duties and tariffs

Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.

Find out how to check and categorise goods you move from Great Britain to Northern Ireland to use the simplified process for internal market movements.

From 30 September 2024, traders can access certain UK tariff rate quotas when they import sheepmeat, poultry and beef into Northern Ireland from certain countries outside the UK and EU.

Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.

When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods.

Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

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).

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.

If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways

Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.

An introduction to International Commercial Terms (Incoterms).

An overview of your responsibilities to report trade conducted with EU member states through the Intrastat return.

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair

Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply

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.

Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.

Temporary duty suspensions and tariff quotas for importing goods into the UK.

Check if you can apply for End-Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing

Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse