HMRC Notices

The GOV.UK web site has been a rich source for information since the outset of Brexit. We have compiled many of HMRC’s most important notices.

In addition to Customs notices, we have also curated relevant trade updates, detailed guidance, additional information and services.


HMGGeneral updatesBorder Operating Model (BOM)WeblinkA guide to how the border with the European Union will work after the transition period
HMRCGeneral updatesVATWeblinkChanges to VAT treatment of overseas goods sold to customers from 1 January 2021
VariousGeneral updatesImport and export: latest documentsWeblinkUpdates from HMRC, UK Trade & Investment, Department for Business, Innovation & Skills, Department for Transport, Rural Payments Agency, Animal and Plant Health Agency, Border Force, Department for Environment, Food & Rural Affairs, Food Standards Agency, Forestry Commission, Health and Safety Executive, and Home Office
HMRCGeneral updatesCustoms Information Papers (CIPs) WeblinkCustoms information updates providing guidance and changes in practice
HMRCGeneral updatesJoint Customs Consultative Committee (JCCC) Minutes & Consultation PapersWeblinkAn HMRC-sponsored forum alongside 20 member organisations that propose changes to customs procedures and documentation relating to the entry and clearance of goods. Consultation updates from HMRC and member organisations


HMRCClassificationNotice 600: Classifying your imports or exportsWeblinkExplains procedures for classifying imports and exports
HMRCSpecial proceduresNotice 199: Imported Goods Customs Procedures and Customs DebtWeblinkExplains customs procedures for imported goods
HMRCClassificationNotice 376: Anti-Dumping and Countervailing dutiesWeblinkExplains Anti-Dumping & Countervailing duties & how to claim refunds where due
HMRCOrigin/PreferenceNotice 812: EC Preferences Trade with TurkeyWeblinkInformation for importers & exporters about obtaining preferential treatment when trading with Turkey
HMRCOrigin/PreferenceNotice 826: Tariff Preferences: Imports WeblinkGeneral information about importing under preference, including an introduction to GSP
HMRCOrigin/PreferenceNotice 828: Tariff Preferences: Rules of origin for various countriesWeblinkExplains rules of origin for preferential treatment on export or import
HMRCOrigin/PreferenceNotice 832: Tariff Preferences: Rules of origin for MexicoWeblinkExplains rules of origin for preferential treatment when trading to or from Mexico
HMRC Notice 3: Bringing your belongings, pets, and private motor vehicles to UK from outside the EUWeblinkExplains how to import personal belongings, pets & private motor vehicles
HMRCSpecial proceduresNotice 200: Temporary AdmissionWeblinkExplains relief from customs charges when importing for temporary use – Now replaced by Union Customs Code (Notice 3001)
HMRCAEONotice 117: AEOWeblinkExplains the purpose of Authorised Economic Operators (AEO) & how to apply
HMRC Notice 275: Customs export proceduresWeblinkGeneral guide to UK export procedures using the National Export System
HMRCVATNotice SIVA 1: Simplified Import VAT AccountingWeblinkAbout SIVA which allows reduction of the level of financial guarantee needed to run a duty deferment account for VAT purposes.
HMRC Notice 100: customs Flexible Accounting SystemWeblinkExplains how to pay for charges due on imported goods by using the Flexible Accounting System (FAS).
HMRCSpecial proceduresNotice 101: deferring duty, VAT, and other chargesWeblinkExplains the Duty Deferment Scheme and how to apply for a Deferment Approval Number.
HMRCSpecial proceduresNotice 104: ATA and CPD CarnetsWeblinkExplains how ATA and CPD carnets can be used when exporting goods or claiming relief under Temporary Admission
HMRCSpecial proceduresNotice 199A: temporary storage and approved depositoriesWeblinkDescribes how non-Union goods may be stored in approved premises until they are assigned to a Customs approved treatment or use
HMRCSpecial proceduresNotice 199B: approved depositories under external temporary storage facilityWeblinkDescribes how non-EU goods may be stored in approved premises until they are assigned to a Customs approved treatment or use
HMRCSpecial proceduresNotice 221: Inward Processing ReliefWeblinkExplains customs procedure with economic impact known as Inward Processing – Now replaced by Union Customs Code (Notice 3001)
HMRCSpecial proceduresNotice 232: customs warehousingWeblinkExplains the storage arrangements known as customs warehousing – Now replaced by Union Customs Code (Notice 3001)
HMRCSpecial proceduresNotice 235: Outward Processing ReliefWeblinkExplains how to obtain relief from customs duties when re-importing EU goods – Now replaced by Union Customs Code (Notice 3001)
HMRCSpecial proceduresNotice 236: Returned Goods ReliefWeblinkExplains how to re-import goods & obtain total or partial relief from Customs Duty, VAT & CAP charges
HMRCSpecial proceduresNotice 237: Processing under Customs ControlWeblinkExplains the customs procedure Processing under Customs Control & when duty relief may be claimed – Now contained within Union Customs Code (Notice 3001)
HMRCValuationNotice 252: valuation of imported goods for customs purposes, VAT and trade statisticsWeblinkExplains the methods to calculate duty on imported goods for importers & their clearing agents
HMRCPenaltiesNotice 301: civil penalties for contraventions of customs lawWeblinkExplains how HMRC calculate & notify customs civil penalties for contraventions of EC & national legal requirements
HMRCPenaltiesNotice 300: customs civil investigation of suspected evasionWeblinkExplains the civil evasion penalty procedure when conduct involving dishonesty is suspected.
HMRCClassificationNotice 375: Tariff QuotasWeblinkExplains how claiming Tariff Quotas can reduce liability for Customs Duty, agricultural levies & other CAP charges.
HMRCSpecial proceduresVAT Notice 702: importsWeblinkExplains how imported goods are treated for VAT purposes
HMRCSpecial proceduresNotice 760: Customs Freight Simplified ProceduresWeblinkExplains the purpose of Customs Freight Simplified Procedures (CFSP), the procedures available & guidance on the authorisation conditions
HMRCSpecial proceduresNotice 770: imported goods – end use relief WeblinkExplains how you may be able to import at a reduced or nil rate of duty using end-use relief. Now contained within Union Customs Code (Notice 3001)
HMRCOrigin/PreferenceNotice 827: European Community preferences – export proceduresWeblinkHow to export goods under the EC’s preferential trading arrangements
HMRCOrigin/PreferenceNotice 830: tariff preference – new General System of Preference rules of originWeblinkExplains the rules of origin to qualify under the new General System of Preference (GSP).
HMRCClassificationNotice 831: European Community – Binding Origin InformationWeblinkExplains what a Binding Origin Information decision is, how to get one and its potential advantages
HMRCSpecial proceduresNotice 3001: special procedures for the Union Customs CodeWeblinkExplains the legal basis and generic requirements of the customs special procedures under the Union Customs Code


HMRCClassificationClassify imports and exports using the UK Trade TariffWeblinkOverview guidance explaining how to classify goods for import and export by using the Trade Tariff tool
HMRCClassificationClassification of goods guidesWeblinkTailored classification guidance for specific industries
HMRCGeneral proceduresImport and export proceduresWeblinkCustoms declarations & documentation, dealing with HM Revenue and Customs (HMRC), using transit & processing systems, obtaining duty relief.
HMRCControlsImport and export controlsWeblinkWhat goods are controlled & how to get licences for them; the UK Strategic Export Control Lists; dealing with the Export Control Organisation (ECO).
HMRCGeneral proceduresImport and export of manufactured goodsWeblinkInternational trade regulations for materials, equipment, goods & appliances, chemicals & pharmaceuticals, aerospace & defence
HMRCGeneral proceduresGeneral Guidance: The Union Customs CodeWeblinkPlanned changes to import, export & storage procedures following the introduction of the Union Customs Code (UCC).


HMRCGeneral proceduresThe Single Administrative Document for import and exportWeblinkAbout the SAD (form C88) which is recognised by customs around the world and is essential for trade outside the EU 
HMRCClassificationGuidance: Binding Tariff Information RulingsWeblinkHow to obtain a Binding Tariff Information Ruling (BTIR) for goods that are exported or imported. Traders may apply in writing for their own legally binding classification certainty. This may be recommended for complex and/or high (taxable) value or repeat imports. It can often be the only way of gaining legal certainty.
HMRCExport ControlsExport Controls: military goods, software, and technologyWeblinkGuide to licensing requirements and restrictions for trade control and the export of controlled military goods, software, and technology
HMRCGeneral proceduresMSS: supporting guidanceWeblinkExplains the Management Support System. Traders can access the same assurance reports that HMRC run. This can form part of good internal audit/due diligence checks by helping businesses to simply identify administrative errors, incorrect tax calculations or other compliance issues. 


HMRCGeneral proceduresTelephone helpline0845 010 9000General Customs and VAT advice line
HMRCCustoms proceduresUK Trade Tariff Volume 1WeblinkDetailed information for importing & exporting goods including prohibitions and restrictions, reliefs, duties, suspensions & VAT.
HMRCClassificationUK Trade Tariff Volume 2WeblinkThe UK’s own online UK Trade Tariff tool enabling searching of import and export commodity codes & identifying tax, duty and licenses applying to goods.
HMRCCustoms proceduresUK Trade Tariff Volume 3WeblinkImport, export, and community transit procedures including customs procedure codes and declaration entry details.
HMRCClassificationTariff Classification ServiceWeblinkPreviously a telephone helpline now an email service. More information within ‘Customs Information Paper 27 (2015) Tariff Classification Change of Service Delivery’
EU CommissionClassificationEU TARIC ConsultationWeblinkThe EU’s own online tariff tool enabling searching of import and export commodity codes & identifying tax, duty and licenses applying to goods.
EU CommissionCustoms proceduresEU’s Online ServicesWeblinkThe EU’s online databases such as: online tariff database; tariff suspensions, surveillance & quotas’ MRN follow up; EORI & VIES checkers
EU CommissionCustoms proceduresEU’s Import & Export RulesWeblinkVarious resources and information
HMRCGeneralHMRC exchange ratesWeblinkExchange rates issued by HM Revenue and Customs (HMRC)
HMRCGeneralAuthorised Economic Operators – Query pageWeblinkAllows checking of AEOs data to ensure that they are bona fide
HMRCGeneralEORI number validationWeblinkAllows checking of EORI numbers e.g. to ensure that the company has one and they are using their own
HMRCGeneralVIES VAT number validationWeblinkAllows checking of EU VAT numbers e.g. to ensure that the company has one and they are using their own
HMRCClassificationEuropean Binding Tariff Information (EBTI)WeblinkA database of previous EU legally binding information of other companies that may aid classification. It is not binding but may be a useful guide.
US CBPClassificationCustoms Rulings Online Search System (CROSS)WeblinkA database of previous USA binding information of other companies that may aid classification. It is not binding but may be a useful guide.
US CBPGeneralUS International Trade CommissionWeblinkA link to the database for HTS (Schedule B) Classification, Dataweb, EDIS and MTBPS databases
HMRCGeneralImport and export formsWeblinkFind import & export forms, associated guides, notes, help sheets & supplementary pages.
HMRCGeneralComprehensive guarantee and guarantee waiversWeblinkCustoms comprehensive guarantee to cover Customs Duty and import VAT when you regularly import goods or use common transit