HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Pay less import duty and VAT when re-importing goods to the UK: updated to cover claiming returned goods relief where businesses are re-importing goods into the UK that have previously been exported or transported from the UK.
Apply for an Advance Origin Ruling:updated to reflect HMRC’s temporary inability to process Advance Origin Ruling applications sent through the post due to coronavirus.
Using CHIEF for declaring goods into or out of Northern Ireland: updated to cover the changes that are due from 31 August 2021, whereby businesses must use the customs declarations service instead of CHIEF to declare goods brought into Northern Ireland by airfreight from outside the UK and EU.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Pay less import duty and VAT when re-importing goods to the UK: updated to cover claiming returned goods relief where businesses are re-importing goods into the UK that have previously been exported or transported from the UK.
Apply for an Advance Origin Ruling:updated to reflect HMRC’s temporary inability to process Advance Origin Ruling applications sent through the post due to coronavirus.
Using CHIEF for declaring goods into or out of Northern Ireland: updated to cover the changes that are due from 31 August 2021, whereby businesses must use the customs declarations service instead of CHIEF to declare goods brought into Northern Ireland by airfreight from outside the UK and EU.
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