HMRC
Also called: HM Revenue & Customs
The UK tax and customs authority, responsible for collecting customs duty, import VAT and excise, issuing advance rulings and running CDS. Border controls on people and goods are shared with Border Force, and tariff policy is set by HM Treasury and the Department for Business and Trade.
In practice
HMRC guidance on GOV.UK and its Trade Tariff service are the official references for UK commodity codes and procedures.
Applies to: 
UK
Related terms
- Customs Declaration Service
- The UK's electronic system for customs declarations, operated by HMRC. It replaced the older CHIEF system for imports in 2022 and for exports in…
- Advance Tariff Ruling
- The UK's legally binding decision on the commodity code of specific goods, issued by HMRC on application. It replaced EU BTI for Great Britain from…
- UK Global Tariff
- The United Kingdom's own MFN tariff, applied since 1 January 2021 after the UK left the EU customs union. It uses UK commodity codes and simplified…
- Postponed VAT accounting
- A scheme under which the importer declares and deducts import VAT in its VAT return instead of paying it at the border. The UK made it available to…