Customs guidance roundup

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

–        Check when you can account for import VAT on your VAT Return: updated to include a clarification that postponed VAT accounting will be available permanently. A checklist has been added to help navigation, and the details to complete customs declarations using the Customs Handling of Import and Export Freight system (CHIEF) have been updated.

–        Customs Declaration Service to become UK’s single customs platform: a new system will serve as the UK’s single customs platform from 31 March 2023. HMRC will be closing its CHIEF system on 31 March 2023. From this date businesses will need to declare goods through the Customs Declaration Service (CDS).

–        Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU: updated to add a link to an online tool to check if businesses need to pay a tariff on goods brought into Northern Ireland from Great Britain. Information is also added on how to claim a repayment if a mistake is made using the duty off-set mechanism.

–        Check if you can pay a reduced amount of Customs Duty: updated to add a link to an online tool to check if businesses need to pay a tariff on goods brought into Northern Ireland from Great Britain

–        Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021: information added on how to claim a repayment if a mistake is made using the duty off-set mechanism.

–        Customs Declaration Completion Requirements for the Northern Ireland Protocol: NI and GB supplement updated to provide a definition for the exporter for use on export declarations.