The CIOT has responded to the HMRC consultation on an independent customs regime for the UK, noting the following:
Using the Simplified Customs Declarations Process is not always efficient, and delaying the timing of processing full import declarations (and having to carry out a bulk retrospective exercise later in the year) is more burdensome than complying with the full declaration process at the time of import.
HMRC could provide greater certainty for transit registration applications. For example, acceptance for one transit process with evidence of compliant trading could provide ‘in principle’ pre-approval for other transit options.
New systems and processes should be designed to be easily adapted, should new border taxes be introduced in the future.
The CIOT has responded to the HMRC consultation on an independent customs regime for the UK, noting the following:
Using the Simplified Customs Declarations Process is not always efficient, and delaying the timing of processing full import declarations (and having to carry out a bulk retrospective exercise later in the year) is more burdensome than complying with the full declaration process at the time of import.
HMRC could provide greater certainty for transit registration applications. For example, acceptance for one transit process with evidence of compliant trading could provide ‘in principle’ pre-approval for other transit options.
New systems and processes should be designed to be easily adapted, should new border taxes be introduced in the future.
