海关动态
实时追踪 13 国海关与税务政策。每条新闻附官方源链接、生效日期与相关 HS。
The United States and Mexico Announce Series of Bilateral Negotiating Rounds Related to the First Joint Review of the USMCA
WASHINGTON — Today, the Office of the United States Trade Representative announced that the United States and Mexico will hold a series of bilateral negotiating rounds related to the first Joint Review of the United Stat
USTRCheck genuine HMRC contact that uses more than one communication method
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Research: HMRC Evaluation Framework
The Evaluation Framework sets out HMRC’s approach for achieving its vision of good quality monitoring and evaluation of interventions in line with cross-government good practice.
Policy paper: Accessing HMRC’s web services
This information explains HMRC’s policy on the use of HMRC sign-in details to access HMRC web services and the use of automation tools to enter data into and navigate Government Gateway.
Transparency data: HMRC's commercial pipeline
An overview of the department's potential commercial activity.
Official Statistics: Tax-Free Childcare Statistics, March 2026
These statistics provide information about families using Tax-Free Childcare
Paying back the Winter Fuel Payment
Find out if you’ll need to repay the Winter Fuel Payment or the Pension Age Winter Heating Payment and how HMRC will collect it.
Guidance: Child Benefit: service availability and issues
Check the availability and any issues affecting the Child Benefit online service.
Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Guidance: Check the statutory market values for oil
Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.
Company Tax Return: IT problems (WT1)
Use form WT1 if you cannot send your Company Tax Return online because of an IT problem with HMRC online services.
VAT Assessments and Error Correction
Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
Form: Tell HMRC about an exit charge on assets in a trust (IHT100c)
Use this form to tell us that Inheritance Tax is due on an exit from a trust.
Check if a letter you’ve received from HMRC is genuine
Check a list of recent letters from HMRC to help you decide if a letter you’ve received is a scam.
Form: Reporting fund — annual report (CISC2)
Use form CISC2 to report your approved annual offshore funds to HMRC.
Definitive Countervailing Duties on New Battery Electric Vehicles from China
On November 4, 2024, China requested consultations with the European Union with respect to the definitive countervailing duties imposed by the European Union on new battery electric vehicles from China, as well as the un
How to bring your goods into Northern Ireland from Great Britain without paying duty
How to declare your goods so that the correct duty is applied, including where this is zero duty.
Apply to claim a repayment or remission of import duty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland
Check if you can apply for a repayment or remission of EU import duty paid, or reclaim state aid used (also known as 'replenishment of state aid') on goods brought into Northern Ireland, through the Duty Reimbursement Sc
Check if you can claim a waiver for goods brought into Northern Ireland
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
VAT Government and Public Bodies
Guidance on VAT as it applies to local authorities and other government and public bodies
Accredited official statistics: Alcohol Bulletin
This publication covers provisional alcohol duty receipts data to April 2026 and provisional production and clearances data to March 2026.
Official Statistics: Tax-Free Childcare Statistics, March 2026
Tax-Free Childcare Statistics provide information on the numbers of families and children with open and used Tax-Free Childcare accounts and the amounts spent on government top-up. The publication also includes the numbe
Accredited official statistics: Monthly property transactions completed in the UK with the value of £40,000 or above
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
Tell HMRC about an option to tax on property as part of cancelling your VAT registration
How to tell HMRC about an option to tax on land and buildings as part of cancelling your VAT registration.
Opting to tax land and buildings (VAT Notice 742A)
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How tax works if you have more than one job
Find out how your Personal Allowance is allocated and how Income Tax and tax codes work if you have more than one job or source of income.
Tell HMRC if you have a new job or more than one job
How to update your details online if you have started with a new employer and you think your tax code is wrong.
Stamp Duty Land Tax Manual
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for tran
Taking commercial goods out of Great Britain in your baggage
Find out what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
Notice: Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have the force of law.
Amend or cancel simplified import declarations which have cleared
How to amend or cancel simplified declarations which have cleared.
Form: Inheritance Tax account (IHT400)
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
International treaty: Bahrain: tax treaties
Tax treaties and related documents between the UK and Bahrain.
Official Statistics: UK payrolled employments by nationality, region, industry, age and sex, from July 2014 to December 2025
This publication provides counts of payrolled employments in the UK from July 2014 to December 2025, with analysis by nationality, geographical region, industrial sector, age and sex.
Short HMRC Privacy Notice
Read about HMRC's data protection policy and procedures.
Check if a business is registered for money laundering supervision
Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.
Guidance: Valuation scales 2026
Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on it's floor level and how it's used.
Form: Initial registration as a reporting fund (CISC1)
Use form CISC1 to complete the initial application process to enter the reporting funds regime.
Policy paper: Amended Fuel Duty rates for 2026 to 2027
This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.
Accredited official statistics: Monthly property transactions completed in the UK with the value of £40,000 or above
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
Accredited official statistics: Monthly property transactions completed in the UK with the value of £40,000 or above
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
VAT in the Digital Age: 2026 Work Programme available
The European Commission has published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026.
USTR to Host G20 Trade Ministerial in Milwaukee, Wisconsin
WASHINGTON – Ambassador Jamieson Greer will host the G20 Trade Ministerial in Milwaukee, Wisconsin from Wednesday, September 30 to Thursday, October 1.
United States Seeks Mexico’s Review of Alleged Denial of Workers’ Rights at Faurecia Facility
WASHINGTON – The Office of the United States Trade Representative has invoked the Rapid Response Labor Mechanism (RRM) in the United States-Mexico-Canada Agreement (USMCA) to review whether workers at Faurecia Sistemas A
President Trump’s State Visit to China Delivers Historic Deals and Greater Market Access for American Farmers, Ranchers, Workers, and Businesses
WASHINGTON — Following the U.S.-China Summit in Beijing, Ambassador Greer hit the airwaves to discuss how President Trump is optimizing our economic relationship with China, securing historic deals and delivering greater
Carbon price paid in Third Countries
On 28 August 2025, the European Commission launched three Calls for Evidence to support the preparation of the implementing acts for the definitive phase of the Carbon Border Adjustment Mechanism. Read the synopsis repor
Summary report: Reality check on simplifying excise procedures
A reality check on simplifying excise procedures took place on 23 March.
Public Hearings Regarding Section 301 Investigations Relating to Structural Excess Capacity
WASHINGTON – The Office of the United States Trade Representative will hold public hearings starting on May 5 and continuing through May 8, 2026, regarding the Section 301 investigations into 16 economies acts, policies,
Member States move ahead with Commission proposal to reinforce data sharing in fight against cross-border tax fraud
The Council of the EU has agreed a position on a proposed amendment strengthening cooperation and VAT data sharing between national tax authorities, the European Public Prosecutor's Office (EPPO), the European Anti-Fraud
Ambassador Greer at the Silverado Policy Accelerator Summit
WASHINGTON – Yesterday, Ambassador Jamieson Greer participated in a fireside chat at the Silverado Policy Accelerator Summit on “Securing the Next American Era.” During his discussion with Sarah Stewart, Chief Executive
Ambassador Greer Issues Statement on Preferential Duty Access for Whiskey Produced in the United Kingdom
WASHINGTON – Today, Ambassador Greer issued a statement following President Trump’s announcement regarding preferential duty access for whiskey produced in the United Kingdom.
USTR Releases 2026 Special 301 Report on Intellectual Property Protection and Enforcement
WASHINGTON — Today, the Office of the United States Trade Representative (USTR) released its 2026 Special 301 Report on the adequacy and effectiveness of U.S. trading partners’ protection and enforcement of intellectual
USTR Seeks Public Comment on the Modernization of the African Growth and Opportunity Act
WASHINGTON – The Office of the United States Trade Representative (USTR) invites public comments on the modernization of the African Growth and Opportunity Act (AGOA), which is authorized through December 31, 2026.
Public Hearings Regarding Section 301 Investigations Relating to Failures to Take Action on Forced Labor
WASHINGTON – The Office of the United States Trade Representative (USTR) will hold public hearings on April 28 and April 29, 2026, regarding the Section 301 investigations into 60 economies' acts, policies, and practices
Ambassador Jamieson Greer Announces United States-European Union Action Plan for Critical Minerals Supply Chain Resilience
WASHINGTON – Today, Ambassador Jamieson Greer announced agreement on the United States-European Union Action Plan for Critical Minerals Supply Chain Resilience. The Action Plan will serve as the primary U.S.-EU mechanism
President Trump’s Trade Policy is Delivering for the American People
WASHINGTON – This week, Ambassador Greer testified before the House Ways and Means Committee to lay out how President Trump’s trade policy is delivering tangible results for American workers and their families, eliminati
EU customs education partners meet in Tallinn to strengthen training collaboration
On 25–26 March 2026, representatives from European universities, customs administrations, and the European Commission gathered in Tallinn, Estonia, to discuss the future of customs education under the EU Recognition of C
Provisional Application of the EU-Mercosur Interim Trade Agreement Begins 1 May 2026
On 1 May 2026, the EU-Mercosur Interim Trade Agreement (ITA) will enter into provisional application.
Opening Statement by Ambassador Jamieson Greer Before the House Ways and Means Committee
Thank you Chairman Smith and Ranking Member Neil. It is good to be here today. It has been a busy year and so I’m looking forward to discussing how President Trump’s trade policy is bearing fruit for American workers.