United Kingdom Statutory guidance Notices under The Customs Transit Procedures (EU Exit) Regulations 2018 (Updated) 29 May 202135 views1 min read Source gov.uk Customs Flashback on ECJ Cases C-230/87 (Naturally Yours Cosmetics) – The taxable amount is a subjective value which must be capable of being expressed in monetary terms HMRC Guidance: Apply for a grant to help small and medium-sized businesses new to importing or exporting