HM Revenue & Customs (HMRC)
Links to HMRC information within the GOV.UK website, EU Customs information within the Europa website and key telephone numbers.
HMRC is the result of the merger between HM Customs & Excise (HMCE) and the Inland Revenue
HMRC's national enquiries help line is open 8.00.am to 8.00pm Monday to Friday for all general questions. It can also be contacted by telephone 0845 010 9000 (+44 208 929 0152 outside UK).
Important Telephone Numbers:
Route 1 Import Helpline 03000 588454 - 08.00hrs to 18.00hrs (Mon- Fri)
Route 1 Export Helpline 03000 588401 - 08.00hrs to 18.00hrs (Mon - Fri)
Import/Export Out of Hours 03000 588401 - 18.00hrs to 08.00hrs (Mon - Fri and all day Sat & Sun)
Live Animals 03000 588452 - 08.00hrs to 18.00hrs (Mon- Fri)
This catalogue lists all current English and Welsh publications issued by HMRC. It is a comprehensive listing of their Public Notices, Information Sheets, VAT Notes, Leaflets and all other publications covering topics from VAT, Customs, Excise and more.
Avoid unnecessary delays when you import or export – it could make a big difference to your customers. Start here by using the Information & Guides to help classify your goods, use the online facilities, access Intrastat and tariff quotas and find commodity codes and duty rates.
Provides a gateway to accessing JCCC papers, minutes of JCCC meetings, Customs Information Papers, JCCC newsletters and associated documents.
This page provides a gateway to HMRC's online services. These include:
NCTS web service
Online VAT Services (eVAT)
Electronic VAT Return (EVR)
CFSP Online Services: (Information relating to CFSP online service access to the CHIEF system)
Customs Handling of Import and Export Freight (CHIEF): Online Services (the main system for processing import and export declarations)
Duty Deferment Electronic Statements (DDES)
Electronic Binding Tariff Information (eBTI): (traders can use eBTI to request a ruling from Customs on the correct Tariff classification on their goods)
EC Sales List (ECSL): (declarations via the Internet - if you are registered for VAT and supply goods to VAT registered traders in other EC member states you can send your EC Sales List delcaration via the internet)
Intrastat Supplementary Declaration
New Computerised Transit System (NCTS): (NCTS is being developed to allow electronic declarations to be made for Community and Common transit. All you need to know is available here)
National Export System (NES): (previously New Export System) Technical information: (allows exporters/agents to send export declarations electronically. This feature draws together all related documents)
Rebated Oils Enquiry Service: This service allows Registered Dealers in Controlled Oil (RDCO) to check they only supply oil to those entitled to receive it
Tied Oils Enquiry Service: This service helps distributors obtain the approval number and be sure customers are entitled to receive tied oil
VAT on e-Services (VOES): This is a simplified VAT scheme for non-EU businesses providing electronic services to EU consumers
Gateway to relevant rates and codes for VAT management published by Customs & Excise as well as links to useful European sites for VAT equivalent taxes.
NES fallback measures re. CHIEF
Guide to SIVA, including: Outline; What is SIVA?; How to become authorised. Also provides links through to: SIVA Frequently Asked Questions; SIVA Application letter - invitation to apply; SIVA Application Form; Information update on SIVA approval criteria, deferment changes and agents inclusion within the scheme; SIVA and agents: further clarification on the role of SIVA approved agents; Agents duty of care information sheet; USM 260 - Trade Accounts Maintenance User Guide; and other related documents.
Harmonisation A new Regulation (2286/03 dated 18 December 2003) which amends the Community Customs Code Implementing Provisions (Regulation 2454/93). There is also a corrigendum to Regulation 2286/03 in Official Journal L360, dated 7 December 2004. The impact of this new Regulation on HMCE and the trading community is minimal as regards completing transit declarations; but is greater in regard to the completion of Community Status documents; and will be very significant as regards the completion of declarations for imports, exports and goods being placed into or being removed from Customs and/or Excise warehouses.
A detailed description of transit procedures
The UK Duty Stamps Scheme is a new measure taking effect from early 2006, aimed at tackling spirits duty fraud. The presence of a Duty Stamp will indicate that tax has either been paid or is due to be paid on the contents of the bottle to which it is attached.
The Statistics and Analysis of Trade Unit (SATU) of Customs and Excise have launched a web-based alert service ('uktradealert') in partnership with the Department for the Environment, Food and Rural Affairs (DEFRA). The purpose of uktradealert is to 'push' multi-departmental information to businesses in a variety of sectors, which affect importers and exporters in the UK.