Rules and ethics
How UK VAT and import duty affect branded merchandise
Branded merchandise imports can attract UK import VAT and customs duty. See how commodity codes, origin rules, reliefs and landed-cost examples affect buyers.
Topic
hmrc
Rules and ethics
Promotional product tax rules for UK businesses: a plain-English guide
HMRC rules on promotional products: when business gifts are deductible, how the £50 trivial benefits exemption works and where VAT recovery stops.