Customs guidance roundup: 25 August 2021

HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime—

–        Apply for an Advance Origin Ruling: updated to include information about what happens after taxpayers have applied for Advance Origin Ruling.

–        Apply for a Binding Origin Information decision: updated to include information about what happens after taxpayers have applied for a Binding Origin Information decision.

–        How to put goods into a temporary storage facility: updated to clarify that goods in each temporary storage declaration should be stored so they are identifiable from other goods in the temporary storage area.

–        Rules of origin for goods moving between the UK and EU: new guidance and case studies have been added on ‘insufficient production’ for manufacturing and agri-food processes.