HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
– Reference Documents for The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021—new guidance on UK’s preferential tariffs and Rules of Origin for the agreements contained within the Regulations (SI 2021/871)
– Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020—the 'Authorised Use Eligible goods and rates, version 1.1, dated 22 March 2021' has been updated to version 1.2, dated 19 July 2021
– Reference Document for authorised use: eligible goods and authorised uses—the 'Authorised Use Eligible goods and authorised uses' document has been updated
– Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 and Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020—both updated
– Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No 3) Regulations 2020—updated to include the Andean Countries Preferential Tariff and the South African Customs Union and Mozambique Preferential Tariff
– Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 2—updated to include the Mexico Preferential Tarif
– Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 part 3—updated to include the Switzerland Origin Reference Document
– Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 3—updated to include the Singapore Preferential Tariff
– Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 4—updated to include the Ukraine Preferential Tariff
– Excise Notice 197: Receive goods into and remove goods from an excise warehouse—updated to add new section 14.4 and include information for removing goods as stores by train
– Excise Notice 69a: aircraft, ship and train stores—updated to include information for stores on a train, including the requirement to complete a new application form C945T in paragraph 4.5
– Classifying pharmaceutical products and placebos for import and export—updated to include information on classifying placebos
– Information you need to apply for Authorised Economic Operator status—updated C118 sections 1 to 6 to clarify the information that businesses need to apply for Authorised Economic Operator status
