This notice applies now and replaces the August 2013 version.

The notice highlights how exporters can export goods 'more cheaply under preference'.

In many cases, this is reciprocal and the rules will also 'apply to goods being imported into the EU under preference'.

The preference-giving countries include:

• Algeria, Morocco and Tunisia (Maghreb group)
• Iceland, Norway, Switzerland and Liechenstein (European Free Trade Association)
  
• Israel
• Turkey (for agricultural and coal and steel products only; all other products are covered by Customs Union arrangements between the EU and Turkey)

The revised notice includes details of the new reciprocal preferential trade agreements for Serbia, Montenegro and Bosnia-Herzegovina.

It includes reference to Notice 830: Tariff Preference: New GSP Rules of origin, provides the current details for applying to be a UK or European Commission-wide approved exporter, and includes other country and procedural amendments. 

This notice applies now and replaces the November 2012 version.

It applies to African, Caribbean and Pacific states, Serbia, Albania, Jordan, South Africa, Algeria, Andorra, Bosnia-Herzegovina, Cariforum states, Kosovo, South Korea, Lebanon, Switzerland, Macedonia, Turkey, Liechtenstein, Tunisia, Ceuta, Melilla, Chile, West Bank and Gaza Strip, Moldova, Montenegro, Morocco, Egypt, Norway, Faroe Islands, Overseas Countries and Territories (OCT), Iceland and Israel.

This notice, as with Notice 827, has been updated for new reciprocal trade agreements. 

This notice applies now and replaces the September 2011 version.

It provides information about your options and next steps if you have had something seized by HMRC or the Border Force.

This notice applies now and replaces the December 2013 version.

It explains the process on how to reimport goods to the European Union using Returned Goods Relief.

This provides total or partial relief from customs duty, VAT or CAP charges.

This notice applies now and replaces the April 2014 version.

It has been updated for what HMRC describes as clarifications in section 7 and section 17.

These are that 'VAT on realisation of taxable stocks and assets remaining at the date of insolvency should normally be accounted for on post-appointment VAT returns, including the final return VAT 193', and details of the 'requirements of Law of Property Act (LPA) receivers in accounting for VAT'.

This brief highlights that HMRC is considering the UK’s obligations and aims to advise business of the actions they need to undertake.

This notice applies now and replaces the October 2013 version.

The notice has been rewritten and now includes the increased gross gaming yield bands.

To access the notices, visit the 'Related links' section on this page.