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Customs guidance roundup: 12 November 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:

  • Statement on the designation of freeport tax sites: new guidance for businesses on freeports and the freeport tax site designation process.
  • The following guidance notes have been updated to add the definition of ‘declaration by conduct’:
    • Moving your home from Great Britain to Northern Ireland
    • Taking commercial goods out of Great Britain in your baggage
    • Moving goods temporarily into and out of Great Britain and Northern Ireland
    • Get a goods movement reference
    • Declaring reusable packaging for Great Britain imports and exports
    • Check if you can get import duty relief on goods using temporary admission
  • Simplified rates for bringing personal goods into the UK: the tobacco simplified rates of excise duty have been updated.
  • Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020: several reference documents have been updated, and the Norway Preferential Tariff Reference Document, version 1.0 has been added.
  • UK Trade Tariff: duty suspensions and tariff quotas: updated to add information on the extension of the suspension of import duties on coronavirus (COVID-19) critical products.
  • Register for the goods vehicle movement service: updated to cover who should register for the goods vehicle movement service.
  • Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU: updated section ‘Exporter requirements’ to clarify that an exporter must be located in the UK to export to the EU, or must be located in the EU to export to the UK.
  • Excise Notice 206: revenue traders’ records: updated at section 1.1 ‘What this notice is about’ to make it clear the notice does not apply to Air Passenger Duty as described in Notice 550 but applies to all other excise duties.
Issue: 1552
Categories: News