HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Using commodity codes and related additional codes in the Customs Declaration Service: new guidance on how a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
Draft notices to be made under the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021: new guidance providing the text of draft notices to be made under a number of customs legislative instruments, as amended by the Free Zones (Customs, Excise and Value Added Tax) Regulations, SI 2021/1156.
Making import supplementary declarations using aggregation: new guidance on how to complete supplementary declarations for imports using aggregation.
Aggregating simplified declarations for imports using CHIEF: new guidance about the data requirements that need to be met when aggregating simplified declarations using Customs Handling of Import and Export Freight (CHIEF).
Apply for a customs comprehensive guarantee to cover customs debts: updated to note that a Duty Deferment Account can be applied for as part of the same process as applying for a customs comprehensive guarantee authorisation.
Check how to pay duties and VAT on imports: updated to add new sections on postponed VAT accounting and Customs Declaration Service.
Claiming preferential rates of duty between the UK and EU: a new section has been added on the proof of origin easements for businesses which are due to end on 31 December 2021.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:
Using commodity codes and related additional codes in the Customs Declaration Service: new guidance on how a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
Draft notices to be made under the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021: new guidance providing the text of draft notices to be made under a number of customs legislative instruments, as amended by the Free Zones (Customs, Excise and Value Added Tax) Regulations, SI 2021/1156.
Making import supplementary declarations using aggregation: new guidance on how to complete supplementary declarations for imports using aggregation.
Aggregating simplified declarations for imports using CHIEF: new guidance about the data requirements that need to be met when aggregating simplified declarations using Customs Handling of Import and Export Freight (CHIEF).
Apply for a customs comprehensive guarantee to cover customs debts: updated to note that a Duty Deferment Account can be applied for as part of the same process as applying for a customs comprehensive guarantee authorisation.
Check how to pay duties and VAT on imports: updated to add new sections on postponed VAT accounting and Customs Declaration Service.
Claiming preferential rates of duty between the UK and EU: a new section has been added on the proof of origin easements for businesses which are due to end on 31 December 2021.
