HMRC has published further new and updated guidance for imports, exports, and customs to reflect the post-transition period regime:
Official customs seals and trader sealing (notice 205):removed guidance for seals manufacturers explaining how they can apply for acceptance of their products in the 'UK standards' sub-section of the 'Apply to use your own seals' section. Signum Services Ltd no longer operate the HMRC ‘Security Seals Testing Authority’. The address to which suggestions are written to improve this notice has also been updated.
Using outward processing to process or repair your goods: the ‘Duty on goods you export for repair’ section has been updated to add clarification on when duty does not need to be paid.
Excise Notice 85c: anti-forestalling restrictions: tobacco products – amended the date of the assumed rate rise from 22 March 2023 to 15 March 2023. The number of days from 1 January 2023 to the day of the rate rise has been amended from 81 days to 74 days. The email address for the Tobacco Policy Team has been updated to Tobacco.policy@hmrc.gov.uk.
Notices made under the Customs (Export) (EU Exit) Regulations 2019: updated with information about the UK armed forces.
Request Customs Declaration Service data on imports: the earliest period that HMRC can provide a report for historical data before the date of sign up has been changed from June 2022 to January 2022.
The following guidance were updated to remove the outdated reference documents to provide clarity for traders:
Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
Reference document for authorised use: eligible goods and authorised uses
Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Excise Notice 207: Excise Duty drawback — the process or dispatching excise duty-paid goods from Northern Ireland to the EU for commercial purposes will change from 13 February 2023. Businesses need to apply for and get an approval from HMRC as a certified consignor or a temporary certified consignor before they can dispatch goods.
Customs declaration completion requirements for Great Britain— updated the guidance for completing Bulk import Reduced Data Set (BIRDS) declarations.
Excise Notice 204b: commercial importers, certified traders and tax representatives – EU trade in duty paid excise goods — notice has been amended to include details of how to gain approval as a Certified Consignee or Certified Consignor, as well as how goods need to be moved in line with changes to the duty-paid process from 13 February 2023.
HMRC has published further new and updated guidance for imports, exports, and customs to reflect the post-transition period regime:
Official customs seals and trader sealing (notice 205):removed guidance for seals manufacturers explaining how they can apply for acceptance of their products in the 'UK standards' sub-section of the 'Apply to use your own seals' section. Signum Services Ltd no longer operate the HMRC ‘Security Seals Testing Authority’. The address to which suggestions are written to improve this notice has also been updated.
Using outward processing to process or repair your goods: the ‘Duty on goods you export for repair’ section has been updated to add clarification on when duty does not need to be paid.
Excise Notice 85c: anti-forestalling restrictions: tobacco products – amended the date of the assumed rate rise from 22 March 2023 to 15 March 2023. The number of days from 1 January 2023 to the day of the rate rise has been amended from 81 days to 74 days. The email address for the Tobacco Policy Team has been updated to Tobacco.policy@hmrc.gov.uk.
Notices made under the Customs (Export) (EU Exit) Regulations 2019: updated with information about the UK armed forces.
Request Customs Declaration Service data on imports: the earliest period that HMRC can provide a report for historical data before the date of sign up has been changed from June 2022 to January 2022.
The following guidance were updated to remove the outdated reference documents to provide clarity for traders:
Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
Reference document for authorised use: eligible goods and authorised uses
Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Excise Notice 207: Excise Duty drawback — the process or dispatching excise duty-paid goods from Northern Ireland to the EU for commercial purposes will change from 13 February 2023. Businesses need to apply for and get an approval from HMRC as a certified consignor or a temporary certified consignor before they can dispatch goods.
Customs declaration completion requirements for Great Britain— updated the guidance for completing Bulk import Reduced Data Set (BIRDS) declarations.
Excise Notice 204b: commercial importers, certified traders and tax representatives – EU trade in duty paid excise goods — notice has been amended to include details of how to gain approval as a Certified Consignee or Certified Consignor, as well as how goods need to be moved in line with changes to the duty-paid process from 13 February 2023.
