| LAKA TRADE LIMITED | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | LAP BIKES LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        February 2025May 2025June 2025July 2025 | 
                            
                                | LAP BIKES LIMITED | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) | 
                                        February 2025March 2025June 2025July 2025August 2025 | 
                            
                                | LEC GOODS&SERVICES LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LEE YEW | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | LEWIS CROLLA | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | LIGHTWOOD PLC | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LIGHTWOOD PLC | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) | 
                                        February 2025March 2025June 2025 | 
                            
                                | LILANCH LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LOKATE PROMOTIONS LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LONDON AUTOPARTS LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LONDON BIKE STUDIO LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        March 2025May 2025June 2025 | 
                            
                                | LONDON FASHION IGNITE LIMITE D | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LONDON RECUMBENTS LTD | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) | 
                                        January 2025March 2025April 2025August 2025 | 
                            
                                | LONDON TEXTILES EXPORTS LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LOOPWHEELS LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LOOPWHEELS LIMITED | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | LORDGUN SRL | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        January 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | LORDGUN SRL | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | LOUIS VUITTON UK LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LOUTH CYCLE CENTRE LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        January 2025February 2025April 2025July 2025August 2025 | 
                            
                                | LOWMAX NG LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        March 2025April 2025May 2025July 2025August 2025 | 
                            
                                | LUNSE JULES | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | LUTHER NANA AGYEMAN | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025 | 
                            
                                | LUXX LONDON LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MAESTRO RACING UK 2022 LIMIT ED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MAESTRO RACING UK 2022 LIMIT ED | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | MAIL BOXES ETC (VICTORIA) LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MAISON DU VELO LIMITED | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MANGAWORKS SERVICES LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MANSON PAUL | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | MARIN MOUNTAIN BIKES UK LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        February 2025March 2025August 2025 | 
                            
                                | MARK MOSES CHIMEZIE | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MARK PHILIP HARDY | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MARSHGUARD LIMITED | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | MARTIN BULT | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MARTIN TOPCO LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        March 2025April 2025May 2025July 2025 | 
                            
                                | MASON PROGRESSIVE CYCLES LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | MATT BOTTRILL PERFORMANCE COACHING LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MCLAREN RACING LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MEGAH HOLDING LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        March 2025May 2025August 2025 | 
                            
                                | MEGAN WILLIAMS-O'MARA | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MERCEDES-BENZ GRAND PRIX LTD | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | MERIDA BICYCLES LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | MERLIN CYCLES LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings | 
                                        January 2025February 2025April 2025June 2025 | 
                            
                                | MERREY KEVIN | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MINAUK.COM LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MIRIAM LE FEUVRE | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  | 
                            
                                | MIRIAM LE FEUVRE | Commodity code: 87 12 00 7087120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) |  | 
                            
                                | MIRO LOGISTICS LTD | Commodity code: 87 12 00 3087120030 | Bicycles, not motorised, with ball bearings |  |