HMRC has published two new documents providing procedural guidance for UK exporters and importers of goods to/from the EU from 1 January 2021. The guidance for imports provides flowcharts for deferred declarations, standard import procedures (i.e. the full customs declaration), the simplified declaration process and transit.
HMRC has published two new documents providing procedural guidance for UK exporters and importers of goods to/from the EU from 1 January 2021. The guidance for imports provides flowcharts for deferred declarations, standard import procedures (i.e. the full customs declaration), the simplified declaration process and transit.