This page contains links to a number of sites that might be of use for customs practitioners. If you know of a site that you think would be useful to other customs practitioners, please let us know using the contact the CPG form.
Major Projects / Agreements
The UK and EU Trade and Cooperation Agreement (TCA) – Brexit legislation published 20 December 2020
The Border Target Operating Model – approach to importing in the UK
Customs 2025 – Also known as the 2025 UK-Border Strategy
The Windsor Framework – Which concerns agreement between the UK and EU mainly on matters of flow of trade including Northern Ireland
UK Sources
Gov.uk – Import, export and customs for businesses: detailed information (Sign up for emails or view latest changes to content)
Gov.uk – Trade Tariff: look up commodity codes, duty and VAT rates
Gov.uk Tariff Volume 1 – General information about the tariff including valuing goods for VAT, customs and excise duties. How to appeal a tax decision or request a ruling from HMRC.
Gov.uk Tariff Volume 3 for CHIEF – Forms, codes and procedures to use when importing or exporting goods. How to input data onto the Customs Handling of Import and Export Freight (CHIEF) system. The CHIEF system is the legacy customs IT platform that is being phased out and replaced with CDS. This volume includes lots of useful information including:
Single Administrative Document full 8 part set (C88 (1-8))
Customs Procedure Codes (CPC) list
Gov.uk UK Trade Tariff: volume 3 for CDS – Find the guidance, codes and procedures to use when importing or exporting goods when using the Customs Declaration Service (CDS). CDS is being phased in as the main IT platform for customs declarations in the UK.
Preference codes list – As entered into the customs declaration to show that preferential rates of duty have been claimed
How to complete customs declarations by post – includes a useful list of SAD box numbers and the content
UK Tariff downloadable – (if this link ever stops working, try searching for “MFN” or “rates” within https://data.gov.uk/search?q=mfn)
Gov.uk – Import Controls (Follow for links to Quotas, Sanctions, CITES, animal health etc, as well as policy papers and consultations)
Gov.uk – Guidance on valuing goods for import – Working out the value of your imports. Use one of 6 ways to work out the value of goods produced outside of the EU, for Customs Duty, VAT (Also known as Notice 252)
Gov.uk – Guidance on Import Controls (Department of International Trade – DIT)
Gov.uk – Export Controls (Department of International Trade DIT)
VAT Practitioners’ Group (VPG)
UK Trade Info – Find UK trade data from HM Revenue & Customs
Gov. uk – Anti Money Laundering Supervision (AML) (for small consultancies, also sign up to emails or view latest changes to content)
Gov.uk – Advance Tariff Ruling (ATR) – Classification ruling
HMRC Internal Manuals – For internal guidance on management of special procedures
Brexit
The UK and EU Trade and Cooperation Agreement (TCA) – published 20 December 2020
EU Sources
EU Commission – Taxation and Customs Union
EU Commission – eBTI (Binding Tariff Information Database)
EU Commission – AEO Registration Check
Carbon Border Adjustment Mechanism (europa.eu)
Other sources
WCO Harmonized System (HS) Database – Access portal to the pay-for publication of the explanatory notes and classification rulings at HS level.
WCO Valuation Bookshop – Where you can purchase the HS and/or valuation and origin compendium in hard copy or online access
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