His Majesty’s Revenue and Customs (HMRC)
HM Revenue & Customs (HMRC) is the UK government department responsible for collecting taxes, administering customs controls, and enforcing trade regulations.
HMRC oversees the import and export of goods, manages customs systems such as CDS, and ensures that the correct duties, VAT, and excise taxes are paid. It is also responsible for issuing authorisations and registrations (such as EORI numbers and simplified procedure approvals) and ensuring compliance with UK customs legislation.
HMRC plays a key role in facilitating trade while protecting government revenue and maintaining border controls.