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New HMRC guidance

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HMRC has published the following:

  • Customs civil penalties: updated schedule of contraventions giving rise to civil penalties to reflect amendments to regulations from May 2018 in relation to the Union Customs Code;
  • Notice 702: Imports and VAT: updates the May 2017 version, reflecting the increase in the threshold for declaring postal consignments on a single administrative document to £873 (from £750); and
  • Excise Information Sheet 1/2018: New still cider duty band: concerns the new mid-strength duty band for cider (between 6.9% up to 7.5% abv) coming into effect on 1 February 2019.