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Customs guidance roundup: 10 December 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:

  • Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations, SI 2021/1312: implement full customs border controls from 1 January 2022. This means that ‘risk profiles’ will be applied to customs declarations, with the result that a small proportion of imports will need to be checked for fiscal or security risk, or product safety. For ports and border locations that have limited space and infrastructure to hold goods on arrival and conduct checks at the border these checks must take place at Inland Border Facilities (IBFs). This instrument gives effect to a legal requirement for goods imported to GB to go for a check at the IBFs if selected for inspection.
  • Registration and approval of excise goods held in duty suspension (Excise Notice 196): updated to add sections 5.2 and 5.3 on UK businesses and fixed establishments.
  • Apply to make a payment for outstanding delayed declarations: updated to add information at the end of the notes section in the ‘Apply to pay outstanding charges for delayed declarations’ form, explaining what to do if businesses feel they are digitally excluded.
  • Get clearance to leave a UK port for commercial vessels: updated to add information in relation to reporting requirements for outward journeys to EU countries from 1 January 2022.
  • Report goods arriving at a UK port on a commercial vessel: updated to add information in relation to reporting requirements for inward journeys from EU countries from 1 January 2022
  • Notice overview: Notice 8: sailing your pleasure craft to and from the UK: updated to add information in relation to new reporting required from 1 January 2022 for outward journeys to and inward journeys from EU countries.
  • Declare pleasure craft on voyages leaving or arriving in the UK (C1331): updated to add information in relation to new reporting required from 1 January 2022 for outward journeys to and inward journeys from EU countries.
  • Managing your customs warehouse: updated to add information for users of a duty management system.
  • Apply for transit simplifications, consignor or consignee status: updated to add information in relation to new temporary storage rules for authorised consignees.
  • Apply for repayment of import duty and VAT (CHIEF): updated to add information on how to add a team member to an account for Customs Trader Services.
Issue: 1557
Categories: News
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