HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Using the Harmonised System and product-specific rules for trade between the UK and EU: new guidance for businesses on how to use the Harmonised System to classify their goods and explaining the product-specific rules.
General rules to determine the origin of your products for trade between the UK and EU: new guidance for businesses on when to use general provisions to help determine the origin of products.
Civil penalties for contraventions of customs law (Customs Notice 301): new guidance on how HMRC calculates customs civil penalties for contraventions of EU and national legal requirements.
Processing or storing identical goods to replace Freeport customs special procedure goods: new guidance for businesses on how to process or store identical free circulation goods in place of goods that are declared to the Freeport customs special procedure.
Fuels for use in vehicles (Excise Notice 75): updated to add information in relation to essential and critical vehicles.
Find out when to make an exit summary declaration: updated to include a distinction between long and short rail journeys when submitting an exit summary declaration.
Declaring goods and paying tax when using a Freeport customs site: updated to add information about what businesses will need to do to dispose of goods that they have processed or repaired.
Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021: new guidance listing goods which (i) cannot not be declared for a free zone procedure by conduct and (ii) are not to be treated as declared for a free zone procedure on discharge of a transit procedure in a free zone.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Using the Harmonised System and product-specific rules for trade between the UK and EU: new guidance for businesses on how to use the Harmonised System to classify their goods and explaining the product-specific rules.
General rules to determine the origin of your products for trade between the UK and EU: new guidance for businesses on when to use general provisions to help determine the origin of products.
Civil penalties for contraventions of customs law (Customs Notice 301): new guidance on how HMRC calculates customs civil penalties for contraventions of EU and national legal requirements.
Processing or storing identical goods to replace Freeport customs special procedure goods: new guidance for businesses on how to process or store identical free circulation goods in place of goods that are declared to the Freeport customs special procedure.
Fuels for use in vehicles (Excise Notice 75): updated to add information in relation to essential and critical vehicles.
Find out when to make an exit summary declaration: updated to include a distinction between long and short rail journeys when submitting an exit summary declaration.
Declaring goods and paying tax when using a Freeport customs site: updated to add information about what businesses will need to do to dispose of goods that they have processed or repaired.
Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021: new guidance listing goods which (i) cannot not be declared for a free zone procedure by conduct and (ii) are not to be treated as declared for a free zone procedure on discharge of a transit procedure in a free zone.
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