HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
EU business: EU Returned Goods Relief: new guidance advise businesses on how to claim Returned Goods Relief when they re-import goods into the EU.
Getting a customs guarantee: new guidance for businesses on customs guarantees including when they may need one.
Check your goods meet the generalised scheme of preference rules of origin: updated to add the origin rule for (a) Least Developed Countries, and (b) other beneficiary countries in ’Chapter 39’ (’Plastics and articles thereof’).
Get a goods movement reference: updated to cover what businesses will need to do to get a goods movement reference.
Attending an inland border facility: updated to advise businesses that inland border facilities only need to be attended for travel through certain ports and goods moved under specified criteria.
Customs declaration completion requirements for the Northern Ireland Protocol: updated to add information on the temporary use of CHIEF in Northern Ireland.
Apply for the fulfilment house due diligence scheme: updated to expand the section ‘Established outside the UK’.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
EU business: EU Returned Goods Relief: new guidance advise businesses on how to claim Returned Goods Relief when they re-import goods into the EU.
Getting a customs guarantee: new guidance for businesses on customs guarantees including when they may need one.
Check your goods meet the generalised scheme of preference rules of origin: updated to add the origin rule for (a) Least Developed Countries, and (b) other beneficiary countries in ’Chapter 39’ (’Plastics and articles thereof’).
Get a goods movement reference: updated to cover what businesses will need to do to get a goods movement reference.
Attending an inland border facility: updated to advise businesses that inland border facilities only need to be attended for travel through certain ports and goods moved under specified criteria.
Customs declaration completion requirements for the Northern Ireland Protocol: updated to add information on the temporary use of CHIEF in Northern Ireland.
Apply for the fulfilment house due diligence scheme: updated to expand the section ‘Established outside the UK’.
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