HMRC has published further updated guidance for imports, exports and customs to reflect the post-transition period regime:
Excise Notice 197: Receive goods into and remove goods from an excise warehouse: updated section 13.10.1 on how to deal with exports from Great Britain to the EU that travel through Northern Ireland.
Register for the Goods Vehicle Movement Service: updated to include a new section ‘Add a team member’ to enable multiple people to use the service and to manage each member’s level of access.
Apply for approval as a registered consignor of excise goods: updated to explain that consignors may be considered for approval to be a registered consignor if they are authorised to despatch goods from Northern Ireland to the EU.
Delaying declarations for EU goods brought into Great Britain: updated to clarify when businesses can delay declarations, how to delay declarations and the actions businesses need to take and when.
Claim repayment or remission of charges on rejected imports: updated sections ‘Who can claim’ and ‘How to claim’.
Trading and moving goods in and out of Northern Ireland: updated to cover adding an ‘XI’ prefix before a UK VAT number when moving goods between Northern Ireland and the EU.
Simplified rates for bringing personal goods into the UK: updated to add information on alcohol and tobacco upper thresholds (i.e. the limits on amounts which can be declared using HMRC’s online service).
HMRC has published further updated guidance for imports, exports and customs to reflect the post-transition period regime:
Excise Notice 197: Receive goods into and remove goods from an excise warehouse: updated section 13.10.1 on how to deal with exports from Great Britain to the EU that travel through Northern Ireland.
Register for the Goods Vehicle Movement Service: updated to include a new section ‘Add a team member’ to enable multiple people to use the service and to manage each member’s level of access.
Apply for approval as a registered consignor of excise goods: updated to explain that consignors may be considered for approval to be a registered consignor if they are authorised to despatch goods from Northern Ireland to the EU.
Delaying declarations for EU goods brought into Great Britain: updated to clarify when businesses can delay declarations, how to delay declarations and the actions businesses need to take and when.
Claim repayment or remission of charges on rejected imports: updated sections ‘Who can claim’ and ‘How to claim’.
Trading and moving goods in and out of Northern Ireland: updated to cover adding an ‘XI’ prefix before a UK VAT number when moving goods between Northern Ireland and the EU.
Simplified rates for bringing personal goods into the UK: updated to add information on alcohol and tobacco upper thresholds (i.e. the limits on amounts which can be declared using HMRC’s online service).
