Seeds purchased online from a non-UK seller are usually imported into the UK through large courier companies. They arrive and are sorted at the following airports and hubs: East Midlands, Heathrow, Stanstead, Coventry Hub.

At all these sites there is a schedule of inspections to inspect seeds and other planting material to ensure that the appropriate documentation has been provided and to conduct laboratory testing to ensure freedom from quarantine pest and disease. There are regular interceptions of consignments that do not meet the required documentation and physical testing. These consignments are, as a rule, destroyed or, where considered appropriate, refused customs clearance and returned to the country of export.

For seeds that have been imported and are then traded ‘inland’ (from one UK business to another), there is a requirement for the seller to be authorised as a plant passporter, and with this registration there is an obligation to ensure that the seeds they are selling meet the UK plant health biosecurity requirements. If a seller is not registered as a plant passporter and is trading on online platforms, the seller is contacted and notified that they need to be authorised as a plant passporter. If the seller does not register following this request, the online platform is asked to remove the seller’s listings.

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular operational work to ensure compliance with the rules around postponed VAT accounting.

The VAT gap has reduced from 13.8% in 2005-06 to 6.5% in 2024-25, and has remained broadly stable since 2020-21.

The Government keeps all tax policy under review as part of the policy making process

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular operational work to ensure compliance with the rules around postponed VAT accounting.

The VAT gap has reduced from 13.8% in 2005-06 to 6.5% in 2024-25, and has remained broadly stable since 2020-21.

The Government keeps all tax policy under review as part of the policy making process

Seed import applications do not capture data on how these imports are sourced.

This is the volume (kgs) of notifiable seed from non-EU countries declared to the Animal and Plant Health Agency (APHA) based on risk categorisation:

• 2025: 3,800,221.64
• 2024: 3,702,498.58
• 2023: 4,464,313.20
• 2022: 6,478,940.93
• 2021: 6,292,767.16
• 2020: 4,173,602.86

There are known data quality issues with the weights on the import of products, animals, food and feed system (IPAFFS) notification. For example, the commodity net weight on the application may not be the total weight of the consignment but could be the weight per package.

The information provided is a true reflection of the information which APHA has access to. APHA relies on the information that is entered on the systems by a third party. APHA completes checks on accuracy as part of identity checks.

This is the volume (kgs) of notifiable seed from EU countries declared to the Animal and Plant Health Agency (APHA) based on risk categorisation:

• 2025: 18,899,370.21
• 2024: 9,235,173.43
• 2023: 10,551,652.02
• 2022: 16,197,085.56
• 2021: 7,905,863.80
• 2020: TBC

There are known data quality issues with the weights on the import of products, animals, food and feed system (IPAFFS) notification. For example, the commodity net weight on the application may not be the total weight of the consignment but could be the weight per package.

The information provided is a true reflection of the information which APHA has access to. APHA relies on the information that is entered on the systems by a third party. APHA completes checks on accuracy as part of identity checks.

HMRC systems do not record, in a readily extractable format, the number of freight forwarders or customs agents issued demands for unpaid import VAT or duty linked to importers who are not UK established, use fraudulent or virtual VAT registrations, or are dissolved/struck off.

Postponed VAT accounting is an established and valued part of the UK’s VAT regime, which provides significant simplification and cashflow benefits to UK businesses who import goods from overseas. Unlike customs duty, VAT paid upon importation of goods is typically able to be reclaimed where the goods are sold on or used in the course of business. Postponed VAT accounting allows businesses to account for and reclaim the VAT on the same VAT return, thereby producing a nil result, rather than paying VAT on import and reclaiming it on a future VAT return. Postponed VAT accounting does not change the overall VAT liability on any imported goods.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

Classification codes (according to the Harmonised System) are available to assist in accessing published trade statistics data in the UK Global Tariff.  Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff.

Beef and veal fall within headings 0201 and 0202 dependant on whether the beef is fresh/chilled or frozen. The full commodity codes would depend on the specific cuts of beef.  Items containing prepared meat, for example sausages are listed in heading 16XX.

The amount of beef and veal exported from and imported to the UK for the last five years is available from the above uktradeinfo website.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

Classification codes (according to the Harmonised System) are available to assist in accessing published trade statistics data in the UK Global Tariff.  Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff.

The meat of swine falls under heading 0203 when frozen, fresh or chilled. Items containing prepared meat, for example sausages are listed in heading 16XX.

The amount of swine meat exported from and imported to the UK for the last five years is available from the above uktradeinfo website.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

Classification codes (according to the Harmonised System) are available to assist in accessing published trade statistics data in the UK Global Tariff.  Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff.

The meat of sheep is classified under heading 0204. Subcategories of this code include various cuts of sheep and distinguish between frozen, fresh and chilled. Items containing prepared meats are in other chapters for example sausages are listed within heading 16XX.

The amount of sheep meat exported from and imported to the UK for the last five years is available from the above uktradeinfo website.

The UK’s position on settlements is clear. The UK does not recognise the Occupied Palestinian Territories (OPTs) as part of Israel.

This has been long established policy since 1967 and was reconfirmed recently at the UN security council.

Under the existing UK-Israel trade agreement, goods originating from Israeli settlements in the West Bank are not entitled to tariff and trade preferences under either the agreement between the UK and Israel, or the agreement between the UK and the Palestinian Authority.

HM Government recognises the long-standing public concern with live animals being exported for slaughter and fattening, and plans to proceed with a ban on the export of livestock and horses from England, Wales and Scotland for slaughter and fattening, as set out in its response to the public consultation last year. This will be done as soon as soon as Parliamentary time allows.

We have pledged to ban the imports of hunting trophies from thousands of species. HM Government is committed to a ban that is among the strongest in the world and leads the way in protecting endangered animals. We welcome the Private Member’s Bill, led by Henry Smith MP, that will deliver this.

The Government takes the issue of livestock worrying very seriously, recognising the distress this can cause farmers and animals, as well as the financial implications.

New measures to crack down on livestock worrying in England and Wales are to be introduced through the Animal Welfare (Kept Animals) Bill, which was introduced in Parliament on 8 June 2021 and reintroduced following the Queen's speech. The Bill has passed Committee stage in the House of Commons and will progress to Report stage as soon as Parliamentary time allows.

The new measures will enhance enforcement mechanisms available to the police and expand the scope of livestock species and locations covered by the law. Improved powers will enable the police to respond to livestock worrying incidents more effectively – making it easier for them to collect evidence and, in the most serious cases, seize and detain dogs to reduce the risk of further incidents. The scope of livestock species covered by the legislation will be extended to include animals such as llamas, emus, enclosed deer and donkeys. New locations will include roads and paths, as long as the livestock have not strayed into a road.

All reported instances of livestock worrying should be taken seriously, investigated and, where appropriate, taken through the courts and met with tough sentences. The Animal Welfare (Kept Animals) Bill includes a range of ancillary orders available to the court following conviction, such as control, disqualification and destruction orders. These orders are aimed at targeting and reducing reoffending.

With regards to protections for imported animals, the Animal Welfare (Kept Animals) Bill also allows us to protect the welfare of pets by introducing restrictions to crack down on the low welfare movements of cats, dogs and ferrets into Great Britain and includes powers to introduce new restrictions on pet travel and the commercial import of pets on welfare grounds, via secondary legislation.

In August 2021, the Government launched an eight-week consultation on our proposed restrictions to the commercial and non-commercial movement of pets into Great Britain, which could be introduced under these Bill powers. We are currently analysing the responses to the consultation and will publish a summary response in due course. This will allow us to take on board the views of the public and interested groups on puppy smuggling and low welfare imports in order to shape our future policy.

We have no plans to exempt organic wine imports from the requirement for Certificates of Inspection that apply to all organic products imported into Great Britain (GB). These regulations exist to ensure that products sold as organic in GB meet the legal requirements and ensure consumer confidence in the integrity of the sector. Granting exemptions to these regulations for specific categories of product would be inappropriate and detrimental to consumer confidence.

Certification of organic products and organic operators (producers, processors, exporters and importers) is a long-established practice across the world. Organics is a method of production set in legislation. Certification of products and operators is an essential element for confirmation of the provenance and organic status of products and adherence of operators to organic requirements. Maintenance of consumer confidence that products marketed as organic are organic is vital.

Any business importing organic products into GB must be registered and certified by a UK control body. Organic imports from non-EU/EEA/Swiss third countries continue to require a GB Certificate of Inspection which must be approved before the organic products leave the third country. From 1 July 2022 organic imports from the EU, EEA and Switzerland will also require a GB Certificate of Inspection.

The Government is working to streamline bureaucratic processes inherited from the EU regulatory system to allow for a more flexible and responsive way to handle our regulatory obligations while reducing costs for producers and the burden on the public purse. For example, Defra has laid new legislation that streamlines updating the lists of recognised third countries and third country control bodies for organics goods being imported into GB. We have further streamlined the import process by accepting electronic (PDF) Certificates of Inspection.

The region of Italy affected by Small hive beetle is not permitted to export honey bees, whether to EU member states or to the UK.

Imports which are permitted to enter the Republic of Ireland from other EU member states are subject to requirements involving advance notification and health certification to confirm that consignments are free of key pests and diseases including Small hive beetle.

Similar requirements apply to imports from any EU country including the Republic of Ireland into any part of the UK. We carry out checks on EU honey bee imports into the UK to ensure that consignments are compliant with the rules.

The Government recognises that some beekeepers are concerned about the new trading arrangements and the risks of exotic pests entering Great Britain, in particular Small hive beetle.

Small hive beetle would present a serious threat to our honey bees if it were to arrive in the UK. This invasive pest has only been detected in one part of Europe, namely southern Italy, and exports of bees from the affected region into either Great Britain or Northern Ireland are not permitted.

Imports of honey bees into any part of the UK are only accepted from approved countries, and are subject to rules relating to notification and health certification to ensure that imports are free of key pests and diseases.

Movements of honey bee queens, packages and colonies from Northern Ireland to Great Britain remain permitted. There is, and will remain, unfettered access for Northern Ireland goods including honey bees to the rest of the UK market.

We continue to work with colleagues in the Devolved Administrations as part of our monitoring of the new trading arrangements.

Small hive beetle is an invasive, non-native pest which the Government recognises as presenting a serious threat to our honey bee population.

We are working with the National Bee Unit, beekeepers and other stakeholders to stop this pest from entering the UK. We have an extensive surveillance programme in place for exotic pests. National Bee Unit inspectors currently conduct around 6,500 apiary inspections each year. Our Sentinel Apiary Programme ensures that there is enhanced surveillance at high-risk apiaries near ports and airports. Inspectors also provide training and guidance on pest recognition to beekeepers.

Almost all imports of honey bees into the UK come from EU countries. In Europe, the only region where the presence of Small hive beetle has been confirmed is in the far south of Italy. Imports of honey bees from the affected region of Italy are currently prohibited.

The Government is committed to preventing pests and diseases reaching our borders. We are promoting biosecurity internationally, at UK borders and inland.

Imports of honey bees are only accepted from approved countries, and are subject to rules relating to notification and health certification to ensure that imports are free of key pests and diseases. Post-import checks are also carried out, including follow-up inspections and laboratory testing for evidence of statutory controlled pests. These checks are done using a risk-based approach.

Now that the transition period has ended, we have the opportunity to manage our own rules applying to pet travel movements into Great Britain. We are listening to the concerns of stakeholders around future requirements and the Government is developing a range of options to ensure there are robust controls on disease and animal welfare while allowing pet owners to continue to be able to travel with the minimum of disruption.