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Customs guidance roundup

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HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:

  • Border Protocol Delivery Group weekly newsletter: the CIOT has published an update from the Border Protocol Delivery Group’s Friday newsletter that focuses on customs processes at the UK borders following the introduction of full import controls on 1 January 2022 and ahead of the sanitary and phytosanitary (SPS) controls being introduced from 1 July 2022.
  • Check if you can get a guarantee waiver for a duty deferment account in Great Britain: updated to clarify that if businesses need to defer amounts above £10,000 per month but do not meet the requirements for a full guarantee waiver, they may still be eligible for a partial waiver of up to £10,000.
  • Excise Notice 196: Registration and approval of excise goods held in duty suspension: section 4.8 has been updated to note that approval in writing must be sought for a variation to an existing approval.
  • Declaring goods and paying tax when using a Freeport customs site: updated to add information about declaring goods entering Great Britain to the Freeport customs special procedure, to explain which Freeport procedure codes businesses will need in order to complete a Customs Clearance Request (form C21).
  • Excise Notice 226: Beer Duty: section 6.2 ‘Why a guarantee is required’ has been updated to clarify that a movement guarantee is always needed for imports and exports of beer to or from brewery registered premises.
  • Customs, VAT and Excise UK transition legislation from 1 January 2021: the Customs (Amendment) (EU Exit) Regulations, SI 2022/109 have been added to the collection of Customs, VAT and Excise EU Exit legislation and notices that have the force of law applicable to UK transition.
Issue: 1564
Categories: News