HMRC has published new guidance on customs declarations for goods sent from or brought into Great Britain and Northern Ireland from 1 January 2021 after the end of the Brexit transition period.
Goods sent from Great Britain and Northern Ireland:
Goods sent from GB
to NI
no declaration required for any goods
to EU and outside EU
declaration required along with an exit summary if not included in the declaration
Goods sent from NI
to GB
declarations not required for most goods
to EU
no declaration required
to outside EU
declaration required along with an exit summary if not included in the declaration
Goods brought into Great Britain and Northern Ireland:
Goods brought into GB
from NI
no declaration required for most goods
from EU
– businesses should check if the goods are controlled or not – for controlled goods, a declaration will need to be made when the goods arrive – for goods that are not controlled, previously published guidance on the delay in declaring goods brought in from the EU from 1 January 2021 should be followed
from outside EU
an entry summary declaration will need to be submitted before the goods arrive, along with a declaration when the goods arrive
Goods brought into Northern Ireland
from GB or outside EU
an entry summary declaration will need to be submitted before the goods arrive, along with a declaration when the goods arrive
HMRC has published new guidance on customs declarations for goods sent from or brought into Great Britain and Northern Ireland from 1 January 2021 after the end of the Brexit transition period.
Goods sent from Great Britain and Northern Ireland:
Goods sent from GB
to NI
no declaration required for any goods
to EU and outside EU
declaration required along with an exit summary if not included in the declaration
Goods sent from NI
to GB
declarations not required for most goods
to EU
no declaration required
to outside EU
declaration required along with an exit summary if not included in the declaration
Goods brought into Great Britain and Northern Ireland:
Goods brought into GB
from NI
no declaration required for most goods
from EU
– businesses should check if the goods are controlled or not – for controlled goods, a declaration will need to be made when the goods arrive – for goods that are not controlled, previously published guidance on the delay in declaring goods brought in from the EU from 1 January 2021 should be followed
from outside EU
an entry summary declaration will need to be submitted before the goods arrive, along with a declaration when the goods arrive
Goods brought into Northern Ireland
from GB or outside EU
an entry summary declaration will need to be submitted before the goods arrive, along with a declaration when the goods arrive
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