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Customs guidance roundup: 3 December 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 Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations, SI 2021/1282: implement certain requirements for the movement of duty-free spirits and alcohol for denaturing from Great Britain (GB) to Northern Ireland (NI), as to allow such movements to go direct from GB suppliers to authorised users in NI, without having to first be consigned to an excise warehouse in NI. The Regulations also make minor changes to existing excise legislation for consistency in terminology.
  • The Free Zone (Customs Site No 1 Teesside) Designation Order, SI 2021/1290: designates the Customs Site No 1 Teesside as a special area for customs purposes (a ‘free zone’) and appoints Casper Shipping Limited as the responsible authority for the free zone. The Order sets out the conditions which are imposed on the responsible authority.
  • Customs declaration completion requirements for Great Britain: updated to add information in relation to CDS and CHIEF declaration completion requirements for freeports.
  •   Apply to use the Freeport customs special procedure: updated to include the information businesses need to give about goods that could be considered a health hazard when they apply to use the Freeport customs special procedure.
  • Moving processed or repaired goods into free circulation or re-exporting them: the section on keeping records has been updated to include Freeport customs special procedure authorisations.
  • Declaring goods and paying tax when using a Freeport customs site: updated to cover paying duty when businesses release goods to free circulation and removing goods from the Freeport site temporarily.
  •   Apply to be a Freeport customs site operator: guidance added about the requirements for operating a Freeport customs site when goods first arrive in the UK, and who should apply to be a Freeport customs site operator. Guidance has also been added on using transit to bring goods into, or take goods out of, a Freeport customs site on behalf of a business.
  • Declare pleasure craft on voyages leaving or arriving in the UK (C1331) and Notice 8: sailing your pleasure craft to and from the UK: updated for new reporting requirements from 1 January 2022 for outward journeys to and inward journeys from EU countries.
  • Customs Declaration Completion Requirements for the Northern Ireland Protocol: users of the Trader Support Service can now use Additional Information (AI) statement ‘NIAID’ for Rest of World (RoW)-NI movements, when claiming customs duty waivers.
Issue: 1556
Categories: News