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Customs guidance roundup

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HMRC has published further new and updated guidance for imports and exports following the end of the Brexit transition period:

  • Pay no import duties on substances of human origin for transplant: new guidance for businesses on how to claim relief from customs duty and VAT when importing organs and other substances of human origin into the UK for emergency transplant.
  • Declare substances of human origin for transplant for UK import or export: new guidance on how to make an import or export declaration for human organs, blood, blood products, tissues and cells needed for emergency transplant.
  • Check if you can pay a reduced amount of customs duty: updated to add ‘organs and substances of human origin for emergency transplant’ under ‘Medical and scientific goods’.
  • Using the Trader Dress Rehearsal service: new guidance on how to use the trader dress rehearsal service to help businesses prepare for using the customs declaration service to make declarations.
  • Preparing for the Customs Declaration Service: updated to cover what businesses need to do when preparing to access the customs declaration service.
  • Get access to the Customs Declaration Service: updated to cover how to give other people within a business access to the customs declaration service.
  • Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: updated to add information in relation to allowances and de minimis aid.
  • Declaring reusable packaging for Great Britain imports and exports: updated to include information on making an oral declaration or declaration by conduct, who can make the declaration and how to declare reusable packaging.
  • Apply for an Advance Tariff Ruling: updated to add information on what businesses will need to apply for an advance tariff ruling.
  • Apply for a Binding Tariff Information decision: updated to add information on what businesses will need in order to register for access to the EU customs trader portal.
  • Customs debt liability: updated to reflect changes to how HMRC deals with interest charged on late payments of duty.
  • Transporting goods between Great Britain and the EU: guidance for hauliers and commercial drivers: updated guidance to clarify visa requirements for UK drivers operating in the EU.
  • Check how to move goods through ports that use the Goods Vehicle Movement Service: updated to explain when businesses need a goods reference number and what to do if they are a trader sending goods that are travelling under Common Transit Convention.
  • Excise Notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors: sections 6.2 the approval process and 6.3 the application process, have been updated.
Issue: 1533
Categories: News