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Customs guidance roundup: 30 September 2021

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HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:

  • Apply for repayment of import duty and VAT (CHIEF): published new guidance for businesses on using this service to apply for repayment of import duty and VAT that was overpaid using the Customs Handling of Import and Export Freight (CHIEF).
  •   Sending parcels to and from Northern Ireland and Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland: updated to confirm that while the UK and EU are discussing the Northern Ireland Protocol, businesses should continue to use the temporary arrangements.
  • Find out when to make an exit summary declaration: updated to add information on who must submit an exit summary declaration, goods that do not need an exit summary declaration in a limited number of circumstances and how to submit an ‘arrived’ exit summary declaration using the export full declaration type in the customs handling of import and export freight (CHIEF).
  • Bringing commercial goods into Great Britain in your baggage: updated to confirm that from 1 July 2022, businesses will need to submit a safety and security declaration to HMRC, if they are carrying their goods in a goods vehicle, such as a van, and the goods are over a value of £1,500.
  • Making an entry summary declaration and Check if you need to make an entry summary declaration: updated to add information in relation to the dates to make an entry summary declaration for goods imported into Great Britain from the EU.
  • Excise Notice 192: Registered dealers in controlled oil: sections 4.4 ‘Granting or refusing approval’ and 8.5 ‘Revocation of your license’ updated with a link to applying for a temporary approval
  • Apply for the Fulfilment House Due Diligence Scheme: section 'What happens next' updated with a link to applying for a temporary approval
  • Declaring reusable packaging for Great Britain imports and exports: updated with the date when businesses will need to start submitting safety and security declarations for imports into Great Britain from some countries has changed from 1 January 2022 to 1 July 2022.
Issue: 1547
Categories: News
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