HMRC has published further new and updated guidance for imports and exports following the end of the Brexit transition period:
Pay no import duties on substances of human origin for transplant:new guidance for businesses on how to claim relief from customs duty and VAT when importing organs and other substances of human origin into the UK for emergency transplant.
Declare substances of human origin for transplant for UK import or export: new guidance on how to make an import or export declaration for human organs, blood, blood products, tissues and cells needed for emergency transplant.
Check if you can pay a reduced amount of customs duty:updated to add ‘organs and substances of human origin for emergency transplant’ under ‘Medical and scientific goods’.
Using the Trader Dress Rehearsal service: new guidance on how to use the trader dress rehearsal service to help businesses prepare for using the customs declaration service to make declarations.
Preparing for the Customs Declaration Service:updated to cover what businesses need to do when preparing to access the customs declaration service.
Get access to the Customs Declaration Service:updated to cover how to give other people within a business access to the customs declaration service.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain:updated to add information in relation to allowances and de minimis aid.
Declaring reusable packaging for Great Britain imports and exports:updated to include information on making an oral declaration or declaration by conduct, who can make the declaration and how to declare reusable packaging.
Apply for an Advance Tariff Ruling:updated to add information on what businesses will need to apply for an advance tariff ruling.
Apply for a Binding Tariff Information decision:updated to add information on what businesses will need in order to register for access to the EU customs trader portal.
Customs debt liability:updated to reflect changes to how HMRC deals with interest charged on late payments of duty.
Transporting goods between Great Britain and the EU: guidance for hauliers and commercial drivers:updated guidance to clarify visa requirements for UK drivers operating in the EU.
Check how to move goods through ports that use the Goods Vehicle Movement Service:updated to explain when businesses need a goods reference number and what to do if they are a trader sending goods that are travelling under Common Transit Convention.
Excise Notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors: sections 6.2 the approval process and 6.3 the application process, have been updated.
HMRC has published further new and updated guidance for imports and exports following the end of the Brexit transition period:
Pay no import duties on substances of human origin for transplant:new guidance for businesses on how to claim relief from customs duty and VAT when importing organs and other substances of human origin into the UK for emergency transplant.
Declare substances of human origin for transplant for UK import or export: new guidance on how to make an import or export declaration for human organs, blood, blood products, tissues and cells needed for emergency transplant.
Check if you can pay a reduced amount of customs duty:updated to add ‘organs and substances of human origin for emergency transplant’ under ‘Medical and scientific goods’.
Using the Trader Dress Rehearsal service: new guidance on how to use the trader dress rehearsal service to help businesses prepare for using the customs declaration service to make declarations.
Preparing for the Customs Declaration Service:updated to cover what businesses need to do when preparing to access the customs declaration service.
Get access to the Customs Declaration Service:updated to cover how to give other people within a business access to the customs declaration service.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain:updated to add information in relation to allowances and de minimis aid.
Declaring reusable packaging for Great Britain imports and exports:updated to include information on making an oral declaration or declaration by conduct, who can make the declaration and how to declare reusable packaging.
Apply for an Advance Tariff Ruling:updated to add information on what businesses will need to apply for an advance tariff ruling.
Apply for a Binding Tariff Information decision:updated to add information on what businesses will need in order to register for access to the EU customs trader portal.
Customs debt liability:updated to reflect changes to how HMRC deals with interest charged on late payments of duty.
Transporting goods between Great Britain and the EU: guidance for hauliers and commercial drivers:updated guidance to clarify visa requirements for UK drivers operating in the EU.
Check how to move goods through ports that use the Goods Vehicle Movement Service:updated to explain when businesses need a goods reference number and what to do if they are a trader sending goods that are travelling under Common Transit Convention.
Excise Notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors: sections 6.2 the approval process and 6.3 the application process, have been updated.
