Market leading insight for tax experts
View online issue

Customs guidance roundup: 26 November 2021

printer Mail

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

  • Check if your goods can be moved into a Freeport customs site: new guidance for businesses to check when they can and cannot move goods into a Freeport customs site.
  • Sending goods to an overseas customer using rules of origin and Pay less Customs Duty on goods from a country with a UK trade agreement: updated to state that countries with a trade agreement can use the trade tariff tool to check the rule of origin and type of  proof needed. For developing nations, the rules are covered in the UK’s Generalised Scheme of Preference.
  • Excise Notice 69a: aircraft, ship and train stores: information added on concessionaires operating on board a ship applying for approval to load stores where they have the approval of the vessel’s operator.
  • Get proof of origin for your goods: updated to cover using the trade tariff tool to check which of the different types of proof of origin are needed. The section about issuing green paper EUR1 and EUR-MED movement certificates has also been updated.
  • Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU: information has been added for businesses in the agricultural primary production sector, and the fisheries and aquaculture sector maximum allowances.
  • The Excise Duties (Removal of alcoholic liquor to Northern Ireland and miscellaneous amendments) Regulations 2021: new TIIN for businesses moving duty-free spirits and alcohol for denaturing from Great Britain to Northern Ireland.
Issue: 1555
Categories: News
EDITOR'S PICKstar
300 x 250 (MPU)
Top