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Customs guidance roundup

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

  • Taking commercial goods out of Great Britain in your baggage: updated to cover how to make a simple online export declaration;
  • Bringing commercial goods into Great Britain in your baggage: updated to cover the simple online import declaration;
  • Transporting goods between Great Britain and the EU: guidance for hauliers and commercial drivers: updated to confirm that haulage companies and commercial drivers no longer need a Kent Access Permit (KAP) to enter Kent;
  • Notice 12A: what you can do if things are seized: updated at section 3.1 to clarify when it is possible to challenge a seizure made by HMRC or Border Force;
  • Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020: updated at point 5 to cover how a single commercial, transportation or official document can be used to establish that duty is not ‘potentially’ chargeable on goods moved between GB and NI;
  • Check if you can get import duty relief on goods using Temporary Admission: updated to add information on processing, repairs and maintenance of goods under a Temporary Admission;
  • Rules of origin for goods moving between the UK and EU: details on the rules for small consignments of goods have been updated;
  • Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU: guidance setting out when goods can be declared ‘not at risk’ has been updated;
  • Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland: updated to add guidance on the authorisation criteria for the UK trader scheme, including the establishment conditions;
  • Trading and moving goods in and out of Northern Ireland: updated to cover bringing goods into NI from GB and from countries outside both the EU and the UK;
  • Apply to import goods temporarily to the UK: updated to explain that goods placed under Temporary Admission are not intended to undergo any change, except for normal depreciation caused by the use they were made for.

It is also worth noting that the European Commission publishes detailed ‘sectoral guidance notes’ for businesses (including on the customs rules of origin) following the end of the Brexit transition period.

Issue: 1529
Categories: News