HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Acting as a guarantor for a person using common or union transit: new guidance for businesses which provide guarantees for customers undertaking transit movements;
Trading and moving goods in and out of Northern Ireland: updated to explain when to add the ‘XI’ prefix to a business’s UK VAT number for VAT-registered businesses trading in Northern Ireland or between NI and the EU; and
Customs debt liability: the section on interest on customs debt has been updated to remove details of the £25 minimum charge.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Acting as a guarantor for a person using common or union transit: new guidance for businesses which provide guarantees for customers undertaking transit movements;
Trading and moving goods in and out of Northern Ireland: updated to explain when to add the ‘XI’ prefix to a business’s UK VAT number for VAT-registered businesses trading in Northern Ireland or between NI and the EU; and
Customs debt liability: the section on interest on customs debt has been updated to remove details of the £25 minimum charge.
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