VAT is a tax that is charged on most goods and services that VAT-registered businesses provide in the UK. It is a complex and ever-changing subject that has many implications for, and places many compliance requirements on both exporters and importers.

In Practice


Those businesses engaged in any form of international trade that have any doubt about VAT procedures should contact HM Revenue & Customs (HMRC).

Tel: 0300 200 3700
Textphone: 0300 200 3719

Outside UK: +44 2920 501 261

Opening times:

8am–6pm, Monday–Friday

Closed weekends and bank holidays

Written enquiries for help with questions about importing, exporting and customs reliefs should be sent to:

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