The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The following summary table provides a brief overview of the different types of customs procedures available and a link to the relevant customs notices which may assist a business and / or its adviser to choose the most appropriate customs procedure. This table has been updated to reflect the changes that were implemented as a result of the introduction of the Union Customs Code (Regulation (EU) No 952/2013) with effect from 1 May 2016.
Please see the Union Customs Code – overview and Union Customs Code – imports, exports and specific reliefs and procedures guidance notes for an overview of the changes that were introduced.
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