G/TFA/N/GBR/2/Rev.2  
 
15 January 2024  
(24-0307) Page: 1/6 
 Original: English  
 
  
NOTIFICATIONS UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2   
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM THE UNITED KINGDOM  
Revision  
The following communication, dated 8 January 2024, is being circulated at the request of the 
delegation of the United Kingdom.  
 
_______________  
 
 
The United Kingdom hereby makes the following notifications based on Articles 1.4, 10.4.3, 10.6.2 
and 12.2.2 of the Agreement on Trade Facilitation.  
 
Article 1, paragraph 4  
 
(a) The official place(s)  where the items in subparagraphs 1.1(a) to (j) have been 
published1, 2 
 
1.1(a)  procedures for importation, exportation, and transit (including port, airport, and other 
entry -point procedures), and required forms and documents;  
 
Department  for 
Business  and Trade  https://www.gov.uk/import -goods -into-uk Import goods into the 
UK: step by step guide  
https://www.gov.uk/export -goods  Export goods into the 
UK: step by step guide  
https://www.gov.uk/government/organisations/export
-control -joint-unit 
 Applying for an export 
licence from DIT  
HM Revenue  & 
Customs , Cabinet  
Office  https://www.gov.uk/topic/business -tax/impo rt-export  Detailed information on 
import, export and 
transit procedures  
 https://www.gov.uk/guidance/trading -and-moving -
goods -in-and-out-of-northern -ireland   Detailed information on 
specific requir ements 
applicable to import, 
export and transit 
procedures for Northern 
Ireland under the 
Windsor Framework  
HM Revenue  & 
Customs   https://www.gov.uk/government/publications/transit -
manual -supplement  Transit Manual 
Supplement: guidance 
for UK customs and 
traders on transit 
procedures  
 
1 Specific arrangements may apply in Northern Ireland including by virtue of the Windsor Framework . 
The full text of the Windsor Framework : https://www.gov.uk/government/publicati ons/the -windsor -framework . 
Further details on the operation of the Windsor Framework  can be found at: 
https:// www.gov.uk/government/collections/the -windsor -framework -further -detail -and-publications . 
2 The UK published its Border Target Operating Model  in 2023 , with changes being  implemented 
throughout  three key phases (January, April and October 2024) The Border Target Operating Model: August 
2023 - GOV.UK (www.gov.uk) . G/TFA/N/GBR/2/Rev.2  
 
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  HM Revenue  & 
Customs  (cont'd)  https://www.gov.uk/government/collections/forms -
for-import -and-export  A list of import and 
export forms  
Department for 
Environment, Food and 
Rural Affairs  https://www.gov.uk/guidance/importing -live-animals -
or-animal -products -from-non-eu-countries  
 
https://www.gov.uk/guidance/import -live-animals -
and-germinal -products -from-the-eu-to-great -britain  Importing live animals, 
animal products and 
high-risk food and feed 
not of animal origin  
https://www.gov.uk/guidance/import -or-move -food-
and-drink-from-the-eu-and-northern -ireland -to-great -
britain  
 Importing food and 
drink from the EU to 
Great Britain  
https://www.gov.uk/guidance/importing -plants -fruit-
vegetables -or-plant-material -to-the-uk 
 
https://planthealthportal.defra.gov.uk/trade/  Importing plants and 
plant products  
 
1.1(b) applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
HM Revenue & 
Customs, HM Treasury  https://www.gov.uk/trade -tariff Trade Tariff tool, to look 
up commodity codes, 
duty and VAT rates  
 https://www.gov.uk/guidance/trading -and-moving -
goods -in-and-out-of-northern -ireland  Specific requirements 
applicable to tariffs in 
relation to the Windsor 
Framework  
HM Revenue & 
Customs  https://www.gov.uk/government/publications/uk -
trade-tariff-excise -duties -reliefs -drawbacks -and-
allowances/uk -trade-tariff-excise -duties -reliefs -
drawbacks -and-allowances -on-or-after-1-august -2023 Guidance on excise, 
including excise duties, 
reliefs, drawbacks and 
allowa nces 
 https://www.gov.uk/government/publications/moving -
excise -goods -as-freight -under -the-northern -ireland -
protocol -from-1-january -2021 Specific requirements 
applicable to excise in 
relation to the Windsor 
Framework  
 https://www.gov.uk/guidance/vat -guide -notice -700 Guidance on Value 
Added Tax (VAT), 
including a VAT guide  
 https://www .gov.uk/government/publications/accounti
ng-for-vat-on-goods -moving -between -great-britain -
and-northern -ireland -from-1-january -
2021/accounting -for-vat-when -importing -or-moving -
goods -into-northern -ireland -from-outside -the-eu Specific requirements 
applicable to VAT in 
relation to the Windsor 
Framework  
 https://www.gov.uk/guidance/rates -of-vat-on-
different -goods -and-services  VAT rates on different 
goods and services  
 
1.1(c) fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
HM Revenue & Customs  https://www.gov.uk/guidance/how -to-use-your-ata-
carnet   ATA Carnet  
Department for 
Environment, Food and 
Rural Affairs  https://www.gov.uk/government/publications/fees -for-
live-animal -consignment -checks -at-border -contro l-
posts  
 Fees and charges for 
Importing live animals, 
animal products and 
high-risk food and feed 
not of animal origin  
https://planthealthportal.defra.gov.uk/trade/imports/i
mports -from-the-eu/import -fees/imports -fees-
overview/  Fees and charges for 
Importing plants and 
plant products  
 G/TFA/N/GBR/2/Rev.2  
 
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  1.1(d) rules for the classification or valuation of products for customs purposes;  
 
HM Revenue & Customs  https://www.gov.uk/trade -tariff Tool to look up 
commodity codes, duty 
and VAT rates  
 https://www.gov.uk/guidance/apply -for-a-binding -
tariff-information -decision  Apply for a Binding 
Tariff Information 
decision  
 https://www.gov.uk/guidance/apply -for-an-advance -
tariff-ruling   Apply for an Advance 
Tariff Ruling  
HM Revenue & Customs  https://www.gov.uk/guidance/check -what-youll-need-
to-get-a-legally -binding -decision -on-a-commodity -
code Guidance on what is 
required to get a legally 
binding decision on a 
commodity code  
 https://www.gov.uk/guidance/finding -commodity -
codes -for-imports -or-exports  Finding commodity 
codes for imports into 
and exports out o f the 
UK 
 https://www.gov.uk/government/collections/working -
out-the-customs -value -of-your-imported -goods  Working out the 
customs value of your 
imported goods  
 
1.1(e) laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
HM Revenue & 
Customs  https://www.gov.uk/guidance/apply -for-an-advance -
origin -ruling  Guidance on applying 
for advance origin 
rulings  
 https://www.gov.uk/guidance/apply -for-a-binding -
origin -information -decision  Apply for a Bind ing 
Origin Information 
decision  
 https://www.gov.uk/guidance/check -your-goods -
meet-the-rules-of-origin  Guidance on meeting 
the rules of origin  
Department  for 
Business  and Trade   https://www.legislation.gov.uk/ukpga/2018/22/conten
ts/enacted  Non-preferential rules of 
origin: Taxation  (Cross -
border  Trade)  Act 2018 
– in partic ular Section  
17 (Place  of Origin  of 
Chargeable  Goods)  
 https://www.legislation.gov.uk/uksi/2020/1433/conte
nts/made  Non-preferential  rules of 
origin:  The Customs  
(Origin  of Chargeable  
Goods)  (EU Exit) 
Regulations  2020 
 https://www.legislation.gov.uk/ukpga/2018/22/conten
ts/enacted  Preferential rules of 
origin:  
Taxation  (Cross -border  
Trade)  Act 2018 
Department  for 
Business  and Trade   https://www.legislation.gov.uk/uksi/2020/1438/conte
nts/made  Non-reciprocal  
preferential  tariff 
legislation : The Trade  
Preference  Scheme  (EU 
Exit) Regulations  2020 
 https://www.legislation.gov.uk/uksi/2020/1436/conte
nts/made  Non-reciprocal  
preferential  rules of 
origin  legislation : 
Customs  (Origin  of 
Chargeable  Goods:  
Trade  Preference  
Scheme)  (EU Exit) 
Regulations  2020 
https://www.legislation.gov.uk/uksi/2023/561/content
s/made  
 The Trade  Preference  
Scheme  (Developing  
Countries  Trading  
Scheme)  Regulations  
2023 G/TFA/N/GBR/2/Rev.2  
 
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  HM Revenue & 
Customs  https://www.gov.uk/guidance/use -the-developing -
countries -trading -scheme -to-import -goods  Use the Deve loping 
Countries Trading 
Scheme to import goods  
 https://www.gov.uk/government/publications/check -
your-goods -meet-the-developing -countries -trading -
scheme -rules-of-origin  
 Check your goods meet 
the Developing 
Countries Trading 
Scheme rules of origin  
Department  for 
Business  and Trade   https://www.gov.uk/guidance/uk -trade -agreements -
with-non-eu-countries  Reciprocal Preferential 
rules of origin: trade 
agreements including 
rules of origin legal text  
Department  for 
Business  and Trade   https://www.gov.uk/government/collections/trading -
with-developing -nations  
 Guidance on the 
Developing Countries 
Trading Scheme (DCTS)  
 
1.1(f) import, export or transit restrictions or prohibitions;  
 
Department  for 
Business  and Trade   https://www.gov.uk/guidance/import -controls  Guidance on import 
controls – how the 
Government monitors 
imports into the UK.  
https://www.gov.uk/government/publications/uk -
strategic -export -control -lists-the-consolidated -list-of-
strategic -military -and-dual-use-items -that-require -
export -authorisation  
 Guidance on items that 
require an export 
licence from the UK  
https://www.gov.uk/government/collections/notices -
to-exporters  
 Guidance providing ad 
hoc advice on issues 
relevant to UK export 
controls  
HM Revenue & 
Customs  https://www.gov.uk/government/publications/uk -
trade -tariff-import -prohibiti ons-and-restrictions/uk -
trade -tariff-import -prohibitions -and-restrictions  Guidance on import 
prohibitions and 
restrictions.  
 
1.1(g)  penalty provisions for breaches of import, export, or transit formalities;  
 
HM Revenue & Customs  https://www.gov.uk/government/publication s/excise -
notice -301-civil-penalties -for-contraventions -of-
customs -law/excise -notice -301-civil-penalties -for-
contraventions -of-customs -law Notice 301: Civil 
penalties for 
contraventions of 
customs law  
 
1.1(h) procedures for appeal or review;  
 
HM Revenue & Customs  https://www.gov.uk/government/publications/excise -
notice -301-civil-penalties -for-contraventions -of-
customs -law/excise -notice -301-civil-penalties -for-
contraventions -of-customs -law#reviews -and-appeals  Notice 301, Section 6: 
Civil penalties for 
contraventions of 
customs law (Reviews 
and appeals).  
 https://www.gov.uk/hmrc -internal -manuals/appeals -
reviews -and-tribunals -guidance/artg2010  Appeals reviews and 
tribunals guidance.  
 
1.1(i) agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
Department  for 
Business  and Trade   https://www.gov.uk/guidance/uk -trade -agreements -
with-non-eu-countries  Existing UK trade 
agreements with 
non-EU countries.  
Prime Minister's Office  https://www.gov.uk/government /publications/ukeu -
and-eaec-trade -and-cooperation -agreement -ts-
no82021  Trade and Cooperation 
Agreement (and other 
agreements) with the 
EU. 
Cabinet Office  https://www.gov.uk/government/collections/the -
windsor -framework -further -detail -and-publications  The Windsor Fram ework 
– further detail and 
publications  G/TFA/N/GBR/2/Rev.2  
 
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  HM Revenue & 
Customs  https://www.gov.uk/government/publications/referenc
e-document -for-the-customs -tariff-free-access -for-
goods -from-british -overseas -territories -eu-exit-
regulations -2020 
https://www.legislation.gov.uk/uksi/2020/1434/conte
nts/mad e Information on 
arrangement for import 
duty on trade in goods 
from certain British 
Overseas Territories and 
related legislation  
 
1.1(j) procedures relating to the administration of tariff quotas.  
 
Department  for 
Business  and Trade  https://www.gov.uk/guidance/tariffs -on-goods -
imported -into-the-uk#importing -goods -covered -by-a-
tariff-rate-quota  Tariffs on goods 
imported into the UK 
(Importing goods 
covered by a tariff -rate 
quota)  
HM Treasury, 
Department for 
Environment, Food and 
Rural Affairs  https://www.legislation.gov.uk/uksi/2020/1432/conte
nts/made  Tariff Quotas: The 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
HM Treasury, 
Department for 
Environment, Food and 
Rural Affairs  https://www.gov.uk/government/publications/referenc
e-documents -for-the-customs -tariff-quotas -eu-exit-
regulations -2020 Tariff Quotas: Reference 
Documents for The 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
Rural Payments 
Agency  https://www.gov.uk/government/collections/notice -to-
traders  Notice to traders on 
licence -based tariff 
quotas  
Department for 
Environment, Food and 
Rural Affairs, 
Department  for 
Business  and Trade  Reference Documents for The Customs (T ariff Quotas) 
(EU Exit) Regulations 2020 - GOV.UK (www.gov.uk)  Notice to traders made 
under Regulation 6(4) 
Customs (Tariff Quotas) 
(EU Exit) Regulations 
2020 
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1  
 
Each of these items has been published on the UK Government web pages at www.gov.uk , with 
specific Uniform Resource Locators referenced under Article 1.4(a) a bove.  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
Contact information on enquiry point is:  
 
HM Revenue & Customs  
 
https://www.gov.uk/government/organisations/hm -revenue -customs/contact/customs -
international -trade -and-excise -enquiries  
 
Article 10, paragraph 4.3  
 
Delivery of the UK Single Trade Window is underway 
with the Programme targeting March 2024 for its 
first public release of functionality. The STW will be 
delivered in stages through strategic releases, each 
one adding new features and delivering an improved 
user experience. When fully operational,  the UK Single 
Trade Window will be a gateway between businesses 
and UK border processes and systems, allowing users 
to meet their border obligations by submitting 
information once, and in one place.  
 https://www.gov.uk/government/consultations/the -
uk-single -trade -window -public -consultation/the -uk-
single -trade -window -consultation -on-features -to-
inform -design -and-legislation  
 
 G/TFA/N/GBR/2/Rev.2  
 
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  Article 10, paragraph 6.2  
 
UK legislation does not require the use of customs brokers. UK legislation does not define "customs 
brokers" and only defines "customs  agents" as well as setting out relevant requirements for their 
use in section 21 of the Taxation (Cross Border) Trade Act 2018. Guidance on the use of customs 
agents can be found here - https://www.gov.uk/guidance/appoint -someone -to-deal-with-customs -
on-your-behalf  
 
Article 12, paragraph 2.2  
 
Details of contact point for the exchange of information set out in Article 12:6:1 (b) and/or (c).  
 
imat@hmrc.gov.uk  
 
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