HMRC has published further new and updated guidance for
imports, exports and customs to reflect the post-transition period regime:
– The Free
Zone (Customs Site No 1 Thames) Designation Order, SI 2021/1432—this
Order designates the Customs Site No 1 Thames as a special area for customs
purposes (a free zone) and appoints P&O Ferrymasters Limited as the
responsible authority for the free zone. The Order sets out the conditions
which are imposed on the responsible authority. The Order has effect for 10
years from 15 December 2021.
– The
Customs Safety and Security Procedures (EU Exit) (No 2) Regulations, SI
2021/1445 —These Regulations extend for six months the duration
of a waiver from the obligation to submit pre-arrival safety and security entry
summary (ENS) declarations for imports from territories where such a
declaration was not required before the UK’s exit from the EU. This includes,
for example, the EU, Norway and Switzerland. Before the introduction of these
Regulations the waiver was in place until 31 December 2021; these Regulations
will extend the waiver until the end of 30 June 2022.
– The
Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations, SI
2021/1489 —These Regulations make amendments to the
definitions of previous subordinate legislation made under the Taxation
(Cross-border Trade) Act 2018 (TCTA) relating to tariffs. The Regulations
update some of the information on the classification of imported goods. These
updates are made to reflect changes to the tariff classification nomenclature
made by the World Custom Organization (‘WCO’). The technical amendments made by
this instrument will keep the UK’s tariff schedule up to date and will ensure
goods imported are subject to the correct classifications used globally.
– Customs,
VAT and Excise UK transition legislation from 1 January 2021—new
tertiary legislation has been added to the ‘VAT notices that have force of law’
section.
– Reference Documents for The Customs (Import
Duty Variation) Regulations 2021—This document sets out the additional duties which apply on certain
goods originating from the United States of America.
– Reference Documents for The Customs Tariff
(Suspension of Import Duty Rates) (EU Exit) Regulations 2020—Several reference documents have been
updated and the 'Customs Import Duty Variation Document, version 1.0, dated 28
December 2021' has been added.
– Notices
made under the Customs (Export) (EU Exit) Regulations, SI 2019/108—updated
to reflect changes from 1 January 2022.
– Customs
Civil Penalties—the customs and export schedule of contraventions from
1 January 2021 has been updated to reflect new rules which apply from 1 January
2022.
– List
of sensitive goods when declaring to inward or outward processing—setting
out goods which can be declared as sensitive for the purpose of the Customs
(Special Procedures and Outward Processing) (EU Exit) Regulations, SI 2018/1249
and the Taxation Cross-border Trade (Special Procedures Supplementary and
General Provision) (EU Exit) Regulations, SI 2020/1439.
– Attending
an inland border facility—guidance on whether taxpayers need to report
for an inspection if they are arriving at the Port of Dover, Eurotunnel or
Holyhead from 1 January 2022 has been added.
– Registration
and approval of excise goods held in duty suspension (Excise Notice 196)—information
added on changes in ownership and when new applications are required at section
2.
– Receive
goods into and remove goods from an excise warehouse (Excise Notice 197)—information
about movements from Ireland and Northern Ireland to Great Britain from 1
January 2022 has been added.
– Check
which locations need an arrived export declaration from 1 January 2022—new
guidance for businesses on submitting their export declaration as arrived
before their goods start their journey if they’re leaving from certain
locations.
– Check
which locations you need to use pre-lodged declarations—new list of ports/terminals
where pre-lodged declarations must be submitted from 1 January 2022.
– Check
how to declare personal goods you bring into or take out of the UK—new
guidance on how to declare personal goods by making a declaration by conduct or
an oral declaration.
– Excise
Notice 60: Intrastat general guide—updated to reflect that, from 1
January 2022, Intrastat will only apply for movements of goods between Northern
Ireland and the EU. Movements between Great Britain and the EU will no longer
be covered by Intrastat.
– List of
roll on roll off ports—the guidance has been updated to confirm that
from 1 January 2022 businesses will need to check which locations use the Goods
Vehicle Movement Service, which require businesses to submit a pre-lodged
declaration and which require an arrived export declaration. The existing list
of RoRo ports applies only until 31 December 2021.
– Complete
your VAT Return to account for import VAT—this guidance has also been
updated to reflect the continuing existing arrangements for customs checks on
goods from Ireland after 1 January 2022. Changes have also been made to the
sections ‘If you delay your customs declaration’ and ‘Transactions or movement
of goods on or after transition period’.
– Delaying
declarations for goods brought into Great Britain—updated to reflect
the extension of staged customs controls for goods brought into Great Britain
from Ireland or Northern Ireland from 1 January 2022.
– Non-Statutory Instrument secondary
legislation: Commissioners Directions—clearance outwards of pleasure craft from
Great Britain and Northern Ireland—secondary
legislation for businesses in relation to supplying information for pleasure
craft departing from Great Britain and Northern Ireland, which came into force
on 1 January 2022.
– Notice
8: sailing your pleasure craft to and from the UK—the section 'Find out
which journeys you must report', has been updated to cover journeys between the
UK and the Isle of Man, and the 'When is an imported vessel able to get
Returned Goods Relief' section is updated to reflect how time limits for
returning goods apply to pleasure craft.
– Non-Statutory
Instrument secondary legislation: Commissioners Directions under s 35(1) and s
64(2)(b) of the Customs and Excise Management Act 1979—updated secondary
legislation on what passenger information is needed for ships, aircraft and
railway vehicles arriving in or departing from Great Britain and Northern
Ireland, from 1 January 2022.
– Pay
less import duty and VAT when re-importing goods to the UK—The 'Normal
time limits for returning goods' section has been updated to reflect how the
waiver to the 3-year rule applies.
– Notice
made under paragraphs 12(3)(b) and 13(2) of Schedule 9ZD to the Value Added Tax
Act 1994—information on payment methods has been added.
– The following guidance
pages have been updated to state that declarations can be delayed for goods
brought from EU free circulation into free circulation in Great Britain,
between 1 January 2021 and 31 December 2021, or for goods brought from free
circulation in the Republic of Ireland or Northern Ireland into free
circulation in Great Britain, from 1 January 2022:
− Making a delayed supplementary
import declaration using the Customs Declaration Service
− Making a delayed supplementary
import declaration using CHIEF
− Apply to use simplified declarations
for imports you entered in your records without authorisation
− Making an import declaration in your
records without authorisation
– Check how
to move goods through ports that use the goods vehicle movement service and Get a
goods movement reference—updated to reflect the requirements to get a
goods movement reference from 1 January 2022 because of changes to the goods
vehicle movement service and the decision to temporarily extend staged customs
controls for goods moving from Ireland and Northern Ireland to Great Britain.
– Get proof
of origin for your goods and Claiming preferential
rates of duty between the UK and EU—the
maximum value threshold for making origin declarations without approved
exporter status has been reduced from £5,500 to £5,400.
– Apply to
use simplified declarations for imports, Making an
import supplementary declaration and Making an
import declaration in your records—updated
to add information about controlled goods imported into Great Britain from
Ireland.
– Excise
Notice 452: Machine Games Duty, Excise
Notice 147a: Pool Betting Duty, Excise
Notice 451a: General Betting Duty and Excise
Notice 455a: Remote Gaming Duty—the section ‘How to pay’ has been
updated to add information on making an online bank account payment.
– Excise
Notice 226: Beer Duty—Sections 3.1 ‘General information’, 3.7 ‘How long
registration lasts’, 4.5 ‘Changes affecting your registration particulars’ and
5.5’ Changes affecting your registration particulars’ have been updated with
information about a change of business ownership.
– Excise
Notice 162: cider production—Sections 1.2’ What’s changed’, 3.1 ‘Do I
need to register’, 3.6 ‘Changes affecting your registration particulars’ and
3.8 ‘How long your registration will last’ have been updated to confirm that
where a registered business is sold in its entirety, the new owner must apply
for registration with HMRC for duty purposes before trading.
– Excise
Notice DS5: UK Duty Stamps Scheme—Section 6.1 ‘Who can register’ has
been updated with information about purchasing an existing or previously
registered business.
– Excise
Notice 39: spirits production in the UK—Sections 2.1 ‘New distillers’,
3.1 ‘Amending or changing details of a distiller’s licence or plant and process’
and 14 ‘Spirits rectifiers and compounders’ have been updated with information
about a change of business ownership.
– Excise
Notice 163: wine production—Sections 1.2 ‘Changes’, 3.1 ‘Wine
producer’s licence’, 3.4 ‘How to become licensed’, 3.8 ‘Duration of licence’,
3.11 ‘Changes affecting your licence’ and 3.12 ‘Production by unlicensed
persons or on unlicensed premises’ have been updated to confirm that where a
licensed business is sold in its entirety, the new owner must apply for a
licence before trading.
– Excise
Notice 76: excise duty on gas for use as fuel in road vehicles—information
about approving a payment through an online bank account has been added at
section 3.2 ‘Returns and duty payment’.
– Excise
Notice 179e: Biofuels and other fuel substitutes—information about
approving a payment through an online bank account has been added at section
4.5 ‘How to pay excise duty’.
HMRC has published further new and updated guidance for
imports, exports and customs to reflect the post-transition period regime:
– The Free
Zone (Customs Site No 1 Thames) Designation Order, SI 2021/1432—this
Order designates the Customs Site No 1 Thames as a special area for customs
purposes (a free zone) and appoints P&O Ferrymasters Limited as the
responsible authority for the free zone. The Order sets out the conditions
which are imposed on the responsible authority. The Order has effect for 10
years from 15 December 2021.
– The
Customs Safety and Security Procedures (EU Exit) (No 2) Regulations, SI
2021/1445 —These Regulations extend for six months the duration
of a waiver from the obligation to submit pre-arrival safety and security entry
summary (ENS) declarations for imports from territories where such a
declaration was not required before the UK’s exit from the EU. This includes,
for example, the EU, Norway and Switzerland. Before the introduction of these
Regulations the waiver was in place until 31 December 2021; these Regulations
will extend the waiver until the end of 30 June 2022.
– The
Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations, SI
2021/1489 —These Regulations make amendments to the
definitions of previous subordinate legislation made under the Taxation
(Cross-border Trade) Act 2018 (TCTA) relating to tariffs. The Regulations
update some of the information on the classification of imported goods. These
updates are made to reflect changes to the tariff classification nomenclature
made by the World Custom Organization (‘WCO’). The technical amendments made by
this instrument will keep the UK’s tariff schedule up to date and will ensure
goods imported are subject to the correct classifications used globally.
– Customs,
VAT and Excise UK transition legislation from 1 January 2021—new
tertiary legislation has been added to the ‘VAT notices that have force of law’
section.
– Reference Documents for The Customs (Import
Duty Variation) Regulations 2021—This document sets out the additional duties which apply on certain
goods originating from the United States of America.
– Reference Documents for The Customs Tariff
(Suspension of Import Duty Rates) (EU Exit) Regulations 2020—Several reference documents have been
updated and the 'Customs Import Duty Variation Document, version 1.0, dated 28
December 2021' has been added.
– Notices
made under the Customs (Export) (EU Exit) Regulations, SI 2019/108—updated
to reflect changes from 1 January 2022.
– Customs
Civil Penalties—the customs and export schedule of contraventions from
1 January 2021 has been updated to reflect new rules which apply from 1 January
2022.
– List
of sensitive goods when declaring to inward or outward processing—setting
out goods which can be declared as sensitive for the purpose of the Customs
(Special Procedures and Outward Processing) (EU Exit) Regulations, SI 2018/1249
and the Taxation Cross-border Trade (Special Procedures Supplementary and
General Provision) (EU Exit) Regulations, SI 2020/1439.
– Attending
an inland border facility—guidance on whether taxpayers need to report
for an inspection if they are arriving at the Port of Dover, Eurotunnel or
Holyhead from 1 January 2022 has been added.
– Registration
and approval of excise goods held in duty suspension (Excise Notice 196)—information
added on changes in ownership and when new applications are required at section
2.
– Receive
goods into and remove goods from an excise warehouse (Excise Notice 197)—information
about movements from Ireland and Northern Ireland to Great Britain from 1
January 2022 has been added.
– Check
which locations need an arrived export declaration from 1 January 2022—new
guidance for businesses on submitting their export declaration as arrived
before their goods start their journey if they’re leaving from certain
locations.
– Check
which locations you need to use pre-lodged declarations—new list of ports/terminals
where pre-lodged declarations must be submitted from 1 January 2022.
– Check
how to declare personal goods you bring into or take out of the UK—new
guidance on how to declare personal goods by making a declaration by conduct or
an oral declaration.
– Excise
Notice 60: Intrastat general guide—updated to reflect that, from 1
January 2022, Intrastat will only apply for movements of goods between Northern
Ireland and the EU. Movements between Great Britain and the EU will no longer
be covered by Intrastat.
– List of
roll on roll off ports—the guidance has been updated to confirm that
from 1 January 2022 businesses will need to check which locations use the Goods
Vehicle Movement Service, which require businesses to submit a pre-lodged
declaration and which require an arrived export declaration. The existing list
of RoRo ports applies only until 31 December 2021.
– Complete
your VAT Return to account for import VAT—this guidance has also been
updated to reflect the continuing existing arrangements for customs checks on
goods from Ireland after 1 January 2022. Changes have also been made to the
sections ‘If you delay your customs declaration’ and ‘Transactions or movement
of goods on or after transition period’.
– Delaying
declarations for goods brought into Great Britain—updated to reflect
the extension of staged customs controls for goods brought into Great Britain
from Ireland or Northern Ireland from 1 January 2022.
– Non-Statutory Instrument secondary
legislation: Commissioners Directions—clearance outwards of pleasure craft from
Great Britain and Northern Ireland—secondary
legislation for businesses in relation to supplying information for pleasure
craft departing from Great Britain and Northern Ireland, which came into force
on 1 January 2022.
– Notice
8: sailing your pleasure craft to and from the UK—the section 'Find out
which journeys you must report', has been updated to cover journeys between the
UK and the Isle of Man, and the 'When is an imported vessel able to get
Returned Goods Relief' section is updated to reflect how time limits for
returning goods apply to pleasure craft.
– Non-Statutory
Instrument secondary legislation: Commissioners Directions under s 35(1) and s
64(2)(b) of the Customs and Excise Management Act 1979—updated secondary
legislation on what passenger information is needed for ships, aircraft and
railway vehicles arriving in or departing from Great Britain and Northern
Ireland, from 1 January 2022.
– Pay
less import duty and VAT when re-importing goods to the UK—The 'Normal
time limits for returning goods' section has been updated to reflect how the
waiver to the 3-year rule applies.
– Notice
made under paragraphs 12(3)(b) and 13(2) of Schedule 9ZD to the Value Added Tax
Act 1994—information on payment methods has been added.
– The following guidance
pages have been updated to state that declarations can be delayed for goods
brought from EU free circulation into free circulation in Great Britain,
between 1 January 2021 and 31 December 2021, or for goods brought from free
circulation in the Republic of Ireland or Northern Ireland into free
circulation in Great Britain, from 1 January 2022:
− Making a delayed supplementary
import declaration using the Customs Declaration Service
− Making a delayed supplementary
import declaration using CHIEF
− Apply to use simplified declarations
for imports you entered in your records without authorisation
− Making an import declaration in your
records without authorisation
– Check how
to move goods through ports that use the goods vehicle movement service and Get a
goods movement reference—updated to reflect the requirements to get a
goods movement reference from 1 January 2022 because of changes to the goods
vehicle movement service and the decision to temporarily extend staged customs
controls for goods moving from Ireland and Northern Ireland to Great Britain.
– Get proof
of origin for your goods and Claiming preferential
rates of duty between the UK and EU—the
maximum value threshold for making origin declarations without approved
exporter status has been reduced from £5,500 to £5,400.
– Apply to
use simplified declarations for imports, Making an
import supplementary declaration and Making an
import declaration in your records—updated
to add information about controlled goods imported into Great Britain from
Ireland.
– Excise
Notice 452: Machine Games Duty, Excise
Notice 147a: Pool Betting Duty, Excise
Notice 451a: General Betting Duty and Excise
Notice 455a: Remote Gaming Duty—the section ‘How to pay’ has been
updated to add information on making an online bank account payment.
– Excise
Notice 226: Beer Duty—Sections 3.1 ‘General information’, 3.7 ‘How long
registration lasts’, 4.5 ‘Changes affecting your registration particulars’ and
5.5’ Changes affecting your registration particulars’ have been updated with
information about a change of business ownership.
– Excise
Notice 162: cider production—Sections 1.2’ What’s changed’, 3.1 ‘Do I
need to register’, 3.6 ‘Changes affecting your registration particulars’ and
3.8 ‘How long your registration will last’ have been updated to confirm that
where a registered business is sold in its entirety, the new owner must apply
for registration with HMRC for duty purposes before trading.
– Excise
Notice DS5: UK Duty Stamps Scheme—Section 6.1 ‘Who can register’ has
been updated with information about purchasing an existing or previously
registered business.
– Excise
Notice 39: spirits production in the UK—Sections 2.1 ‘New distillers’,
3.1 ‘Amending or changing details of a distiller’s licence or plant and process’
and 14 ‘Spirits rectifiers and compounders’ have been updated with information
about a change of business ownership.
– Excise
Notice 163: wine production—Sections 1.2 ‘Changes’, 3.1 ‘Wine
producer’s licence’, 3.4 ‘How to become licensed’, 3.8 ‘Duration of licence’,
3.11 ‘Changes affecting your licence’ and 3.12 ‘Production by unlicensed
persons or on unlicensed premises’ have been updated to confirm that where a
licensed business is sold in its entirety, the new owner must apply for a
licence before trading.
– Excise
Notice 76: excise duty on gas for use as fuel in road vehicles—information
about approving a payment through an online bank account has been added at
section 3.2 ‘Returns and duty payment’.
– Excise
Notice 179e: Biofuels and other fuel substitutes—information about
approving a payment through an online bank account has been added at section
4.5 ‘How to pay excise duty’.
