The Customs
(Transitional Arrangements) (EU Exit) Regulations, SI 2020/1088, will allow importers to make a
simplified customs declaration in their commercial records and delay providing
a declaration to HMRC (for a period to be specified in a notice by HMRC –
confirmed as six months in the tax
information and impact notice which accompanies the regulations). This will
only apply to non-controlled goods imported in the period from 1 January 2021
to 30 June 2021.
The deferral is to assist business adversely affected by Covid-19
and will give importers who had not previously needed to make declarations
additional time to prepare.
Importers with a poor compliance history are excluded and will
not be allowed to defer declarations. HMRC will need time before the end of the
transition period to notify those high-risk traders accordingly, and so the
relevant provisions come into force on 29 October 2020. Otherwise, the
provisions are expected to have effect from IP completion day.
The Customs
(Transitional Arrangements) (EU Exit) Regulations, SI 2020/1088, will allow importers to make a
simplified customs declaration in their commercial records and delay providing
a declaration to HMRC (for a period to be specified in a notice by HMRC –
confirmed as six months in the tax
information and impact notice which accompanies the regulations). This will
only apply to non-controlled goods imported in the period from 1 January 2021
to 30 June 2021.
The deferral is to assist business adversely affected by Covid-19
and will give importers who had not previously needed to make declarations
additional time to prepare.
Importers with a poor compliance history are excluded and will
not be allowed to defer declarations. HMRC will need time before the end of the
transition period to notify those high-risk traders accordingly, and so the
relevant provisions come into force on 29 October 2020. Otherwise, the
provisions are expected to have effect from IP completion day.
