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Customs guidance roundup: 6 October 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:

  • Get your business ready to use a Freeport customs site: new general guidance for businesses on moving goods into or out of a freeport customs site.
  • Declaring goods and paying tax when using a Freeport customs site: new guidance on how to declare goods brought into a freeport customs site, including goods moved from a temporary storage facility to a temporary storage facility in a freeport customs site and goods moved under transit, and declaration requirements where goods are removed from, or moved between, freeport customs sites. The guidance also covers VAT on supplies within a customs site.
  • Apply to use the Freeport customs special procedure: new guidance for businesses on how to use the freeport customs special procedure to move goods into or out of a freeport customs site.
  • Customs Notice 100: new guidance for direct trader input agents on how to get approval to use the Flexible Accounting System and how to use the system to pay customs charges on goods a client has imported.
  • Safety and security requirements on imports and exports: new guidance on the safety and security declarations that will apply from 1 October 2021 on goods leaving Great Britain. Safety and security import declarations for goods arriving into GB from the EU and other territories that did not require these before 1 January 2021 have been waived until 30 June 2022.
  • EU e-commerce package: details of the VAT One Stop Shop (OSS) Union scheme and the VAT Import One Stop Shop (IOSS) scheme have been revised.
  • Operating a Freeport customs site: updated to include the records operators need to keep for goods that arrive at or leave the customs site.
  • Notice made under the Customs (Records) (EU Exit) Regulations 2019 : updated point c under the section ‘The period for which these records must be kept and preserved’ to state that if the goods are accompanied by a proof of origin, the relevant period ends four years after the creation of the proof of origin if that is later than the end of the relevant period for other goods.
Issue: 1548
Categories: News