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.
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.
