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Customs guidance roundup: 19 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:

  • The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations, SI 2021/1205: which make various amendments to customs legislation to allow human blood, blood products and organs imported into the UK to be declared for free-circulation by conduct regardless of whether the goods are accompanied by a qualifying traveller or pass a customs channel.
  • Registration and approval of excise goods held in duty suspension (Excise Notice 196): new guidance on the requirements for excise goods held in duty suspension in a warehouse by an authorised warehouse keeper, registered owner, duty representative or registered consignor in the UK.
  • Reference Documents for the Customs (Tariff Quotas) (EU Exit) Regulations, SI 2020/1432: updated to add the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No 4) Regulations, SI 2021/1192 to the list of authorised use documents to which goods declared to an authorised use procedure can be subject to.
  • Reference Document for the Customs Tariff (Establishment) (EU Exit) Regulations, SI 2020/1430: updated to add the Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No 2) Regulations, SI 2021/1191 to the list of statutory instruments giving effect to the reference document which details the UK’s Most Favoured Nation tariff rates, known as the UK Global Tariff.
  • Reference Document for the Customs (Northern Ireland) (EU Exit) Regulations, SI 2020/1605: updated to remove step 2 of the process for direct movements from the Rest of World to Northern Ireland and to add step 3 advising that the Trader Support Service can make these declarations on traders’ behalf if they have registered with them.
  • Safety and security requirements on imports and exports: updated to remove the temporary waiver section and for clarification around the definition of a transport contract and accompanied and unaccompanied requirements.
  • Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations, SI 2018/1249: updated to cover the conditions that must be satisfied for a free zone business (the transferor) taking goods which have been declared to a free zone procedure into another free zone area and transferring those goods to a business in that free zone.
  • Notices under the Customs Transit Procedures (EU Exit) Regulations, SI 2018/1258: updated to add a list of particulars specified and matters in relation to the goods for which a notification must be given for the purposes of paragraphs 14(4)(c)(i) and 39(4)(c)(i) of Schedule 1 to the Regulations.
  • Notices made under the Customs (Import Duty) (EU Exit) Regulations, SI 2018/1248: updated to add a list of particulars specified for the purposes of regulation 27F(1)(b) of the Regulations (entry to be made in a free zone business’s commercial records).
  • Draft notices to be made under the Free Zones (Customs, Excise and Value Added Tax) Regulations, SI 2021/1156: information added on the final notices which have the force of law and are in effect from 8 November 2021.
  • Notices made under the Customs (Export) (EU Exit) Regulations, SI 2019/108: updated to require an onward export notification for goods being removed from the free zone to be made to HMRC.
Issue: 1554
Categories: News