Market leading insight for tax experts
View online issue

Draft notices for import duty regime after Brexit

printer Mail

HMRC has updated its drafts of notices that will be made under provisions in the Customs (Import Duty) (EU Exit) Regulations, SI 2018/1248. These notices set out certain legal requirements of the new standalone customs regime in the event of a no-deal Brexit.

The notices cover such things as:

  • information to be provided in electronic declarations, and locations at which oral or paper declarations must be made;
  • information to be provided in temporary storage declarations;
  • documentation of procedures to enable use of simplified customs declarations;
  • forms of payment accepted by HMRC to discharge import duty liabilities;
  • evidence for valuation of chargeable goods; and
  • designated roll-on, roll-off locations.

HMRC says the draft notices remain indicative, as the text will need to be updated to reflect further policy development and updates to other publications, such as forms and guidance. The notices will be made before exit day and come into force at the same time as the regulations are commenced.


Issue: 1454
Categories: News