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Customs guidance roundup: 20 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:

  • 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.
Issue: 1550
Categories: News