Market leading insight for tax experts
View online issue

Customs guidance roundup: 23 February 2022

printer Mail

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

  • Customs (Amendment) (EU Exit) Regulations, SI 2022/109: these regulations amend customs legislation applying to the movement of goods and vehicles from Northern Ireland to Great Britain and from Great Britain to Northern Ireland. The regulations also clarify and update legislation which enables HMRC to require a security (including a guarantee) to be given as a condition of releasing imported goods from customs control in certain cases.
  • Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations, SI 2022/113: these regulations allow the Secretary of State to take responsibility for the conduct of specific transition reviews and reconsiderations, which are currently carried out by the Trade Remedies Authority.
  • Use the New Computerised Transit System: updated to add information on ‘What you need before you move goods’. New sections have been added covering ‘How to access the New Computerised Transit System’ and ‘What happens after you submit your declaration’.
Categories: News