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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:

  • Making a delayed supplementary import declaration using the Customs Declaration Servicenew guidance for businesses on how and when to make a delayed supplementary declaration if they are using simplified declarations to bring goods into Great Britain from the EU.
  • Apply to make a payment for outstanding delayed declarationsnew guidance for businesses on how to inform HMRC about any outstanding delayed import declarations so that they can pay customs charges due.
  • Using a fast parcel operator to import and exportnew guidance to help businesses check what customs charges apply when using a fast parcel operator to make import and export customs declarations.
  • Delaying declarations for EU goods brought into Great Britainupdated guidance to advise businesses when to get an EORI number, when they can apply for an account to defer duty payments, what to do if they are VAT registered and how to adjust the estimated import VAT when completing their next VAT return.
  • Trading and moving goods in and out of Northern Ireland and EU e-commerce package—updated to include information on the One-stop Shop (OSS) Union Scheme and the VAT Import One-stop Shop (IOSS) Scheme.
  • Moving your goods to common or EU transit countriesupdated to cover ‘Movements starting in Great Britain’ and ‘Movements starting in Northern Ireland’.
  • Check if you can use transit to move goods to the EU and common transit countriesupdated to include information in relation to type of goods businesses can move using each transit procedure.
  • Finding commodity codes for imports into or exports out of the UKupdated to include information on how to use the Trade Tariff tool to classify goods correctly.
  • Exporting excise goods to the EU, Excise Notice 197: Receive goods into and remove goods from an excise warehouse and Sending goods to the EU through roll on roll off ports or the Channel Tunnel—updated to add information in relation to what evidence to retain when exporting excise goods under the local clearance procedure (LCP) or using the Customs Supervised Export (CSE) simplification through a roll-on, roll-off (RoRo) port.
  • Check how to move goods through ports that use the Goods Vehicle Movement Service and Get a goods movement referenceupdated to add information in relation to when businesses need a goods movement reference.
  • Making an indirect export from Northern Irelandupdated to expend the section on moving goods through a Goods Vehicle Movement Service.
  • Pay less import duty and VAT when re-importing goods to the UKupdated to cover claiming Returned Goods Relief where goods that had previously been exported from the UK are re-imported.
Issue: 1540
Categories: News