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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:

  • Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No 3) Regulations 2020: new guidance for businesses on the UK’s preferential tariffs and Rules of Origin agreed in a number of free trade agreements.
  • Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020: updated to reflect the latest version of the Tariff of the UK (version 1.4 dated 28 May 2021 – referenced in SI 2021/661).
  • Declare commercial goods you’re taking out of Great Britain in your accompanied baggage or small vehicles: updated to confirm that if businesses are a customs agent they should ask their client to get an EORI number before they make a declaration on the client’s behalf.
  • Declare your goods to authorised use and completing authorised use: updated section ‘How your goods complete authorised use’ to advise that all bank details must be included when sending the ‘bill of discharge’ in order for it to be processed.
  • Moving processed or repaired goods into free circulation or re-exporting them: updated to advise that all bank details must be included when sending the ‘bill of discharge’ in order for it to be processed.
  • Excise Notice 197: Receive goods into and remove goods from an excise warehouse: updated section 15 ‘Transitional arrangements for movements to and from the EU’ to reflect the end of Excise Movement and Control System message exchanges with the EU.
  • Notices made under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020: the ‘Public notices – declarations’ attachment has been updated to reflect the extension of the transitional period for simplified customs declarations for goods imported from the EU to 31 December 2021.
  • Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018: section 12 has also been updated to reflect the extension of the transitional simplified customs declarations process to 31 December 2021.
Issue: 1537
Categories: News
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