HMRC has set out temporary changes to its policy on completion of supplementary declarations and authorisations during the Covid-19 outbreak.
Traders unable to provide accurate calculations for supplementary declarations by the due date as a result of the coronavirus may submit an estimated figure, together with other specific information. For the March 2020 accounting period, the deadline was Friday 3 April. HMRC may still consider issuing penalties if estimated figures are significantly lower than actual amounts and traders’ records do not justify the estimated value.
Traders unable to comply with the conditions of their authorisations to use special procedures or operate as authorised economic operators because of the coronavirus can apply to vary specified conditions temporarily.
Applications for customs authorisations and guarantees may be sent by email, although postal application forms with an original signature must be sent once the Covid-19 controls are lifted.
HMRC will grant automatic extensions for authorisations due to expire where it is unable to issue renewals in time.
HMRC has set out temporary changes to its policy on completion of supplementary declarations and authorisations during the Covid-19 outbreak.
Traders unable to provide accurate calculations for supplementary declarations by the due date as a result of the coronavirus may submit an estimated figure, together with other specific information. For the March 2020 accounting period, the deadline was Friday 3 April. HMRC may still consider issuing penalties if estimated figures are significantly lower than actual amounts and traders’ records do not justify the estimated value.
Traders unable to comply with the conditions of their authorisations to use special procedures or operate as authorised economic operators because of the coronavirus can apply to vary specified conditions temporarily.
Applications for customs authorisations and guarantees may be sent by email, although postal application forms with an original signature must be sent once the Covid-19 controls are lifted.
HMRC will grant automatic extensions for authorisations due to expire where it is unable to issue renewals in time.
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