Making a full import declaration
Find out what you need to do when making a full declaration to bring or receive goods into the UK.
Source: gov.uk
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Check when you can account for import VAT on your VAT Return
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).
Source: gov.uk
Check how to pay duties and VAT on imports
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.
Source: gov.uk
Making import supplementary declarations using aggregation
Find out how to complete supplementary declarations for imports using aggregation.
Source: gov.uk
VEXP110015 - VAT Export and Removal of Goods from the UK - HMRC internal manual
Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom
Source: gov.uk