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Customs guidance roundup: 9 September 2021

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HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:

  • Moving qualifying goods from Northern Ireland to the rest of the UK—updated to reflect that the longer-term qualifying regime will not be implemented before the end of 2021.
  • Using CHIEF for declaring goods into or out of Northern Ireland—updated to let businesses know that they should consider switching to the Customs Declaration Service to declare goods moving in and out of Northern Ireland.
  • Appendix 23 Exports: Declaration Category Data Sets—updated Appendix 23D to remove a reading note reference for DE 2/3.
  • Appendix 22: Declaration Category Data Sets Landing Page and Introductory Text—updated Appendix 22D to remove a reading note reference for DE 2/3.
  • Appendix 21: Import Declaration Category Data Sets—updated Appendix 21E to remove an unnecessary reading note reference for DE 8/5. Appendix 21G has been updated to remove a reading note references for DE 1/10, DE 1/11 and DE 4/17.

The following guidance is updated with a change to the procedure for the completion of a customs declaration for chemicals. The requirement to provide the precise name in accordance with British Standard 2774/1983 and insert the words "not listed” no longer apply. (DE 6/13 Import Tariff, DE 6/13 Export Tariff and paragraph 7.5 CHIEF Tariff):

  • CDS UK Trade Tariff Volume 3: Import Declaration Completion Guide
  • UK Trade Tariff, CDS Volume 3, Export Declaration Completion Guide
  • UK Trade Tariff: imports and community transport inwards
  • Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS) and Customs Declaration Completion Requirements for The Northern Ireland Protocol—updated to reflect that code ‘NIAID’ can now be used for Rest of World to Northern Ireland (RoW-NI) movements. Users of the Trader Support Service can't currently use ‘NIAID’ for RoW-NI movements but this functionality will be available in due course.
Issue: 1544
Categories: News
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