HMRC has further extended until 31 December 2020 the date from which it will cease to accept declarations to special procedures made indirectly on behalf of traders by agents using their own simplified procedures authorisations.
The Union Customs Code now requires the holder of the procedure and authorisation to be the same person, or to be represented in a direct capacity by an agent.
In August 2018, HMRC set an original deadline of 1 April 2019, later extended to 1 October in recognition of the pressures import/export businesses were facing in preparing for Brexit. This was subsequently extended to 31 January 2020. The latest extension to 31 December was announced in Customs Information Paper 3/2020: Extension to implementation date of the change in approach on indirect representation for some customs authorisations holders (bit.ly/2OtyUBn).
HMRC has further extended until 31 December 2020 the date from which it will cease to accept declarations to special procedures made indirectly on behalf of traders by agents using their own simplified procedures authorisations.
The Union Customs Code now requires the holder of the procedure and authorisation to be the same person, or to be represented in a direct capacity by an agent.
In August 2018, HMRC set an original deadline of 1 April 2019, later extended to 1 October in recognition of the pressures import/export businesses were facing in preparing for Brexit. This was subsequently extended to 31 January 2020. The latest extension to 31 December was announced in Customs Information Paper 3/2020: Extension to implementation date of the change in approach on indirect representation for some customs authorisations holders (bit.ly/2OtyUBn).
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")