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Customs guidance roundup: 13 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:

  • Sending goods to an overseas customer using rules of origin: new guidance to help businesses check that goods exported from the UK meet the relevant rules of origin.
  • Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554): new guidance on how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
  • Trading and moving goods in and out of Northern Ireland: updated to cover ‘importing live animals and products of animal origin’.
  • Pay less Customs Duty on goods from a country with a UK trade agreement: updated to highlight the trade tariff tool, which can be used to classify goods and establish if the goods are covered by the rules of origin.
  • Find out when to make an exit summary declaration: the lists of scenarios when an exit summary declaration will be required have been updated to cover empty pallets and containers moved under a transport contract.
Issue: 1549
Categories: News