HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime—
Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347: replacing the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations, SI 2021/830 (which provided for full customs controls at all border locations from 1 January 2022) to correct errors in those original Regulations. The new Regulations also make changes which provide for penalties for failure to comply with regulations where checks on imported goods need to be done inland and for failure to comply with instructions given by an HMRC officer.
Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No 2) Regulations, SI 2021/1191: amending the definition of ‘Suspensions of Import Duty Rates Document’ in the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations, SI 2020/1435 to refer to a revised Tariff Suspension Document.
Draft notices under the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347.
Tell HMRC about an underpayment of Customs Duty or import VAT: covering the new service to disclose an underpayment of customs duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Attending an inland border facility: updated to add information for traders and drivers using Office of Destinations at Inland Border Facilities.
Declare substances of human origin for transplant for UK import or export: updated to clarify that a declaration by conduct can be made if it relates to an emergency medical procedure and the journey cannot be planned to include time to make a full import or full export declaration.
Notices made under the Customs (Import Duty) (EU Exit) Regulations SI 2018/1248: updated to add the roll on roll off (RoRo) listed locations under reg 130(1). The other listed airports and airfields, rail terminals and maritime ports and wharves locations under reg 131E(1) have also been added.
Notices made under the Customs (Export) (EU Exit) Regulations, SI 2019/108: updated to add the RoRo listed locations under reg 52.
Excise Notice 197: Receive goods into and remove goods from an excise warehouse: updated at section 7.3.1 ‘Wine standards’ to provide details on which wine products categories can be submitted onto the Excise Movement and Control System (EMCS), and at Section 15 ‘Transitional movements and 18 month auto-closures’ to reflect the latest EMCS update.
Using a suppliers’ declaration to support a proof of origin: updated to add clarification that if businesses trade with the EU and the product will benefit from bilateral cumulation, the supplier must use the supplier’s declaration wording set out in Annex 6 (supplier's declaration) of the Trade and Co-operation Agreement.
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU: clarification added on when importers and exporters need suppliers’ declarations.
Excise Notice 205: official customs seals and trader sealing: updated to add information at paragraph 4 of ‘Notice 205: official customs seals and trader sealing’ to advise traders of a new seal that meet customs requirements.
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime—
Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347: replacing the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations, SI 2021/830 (which provided for full customs controls at all border locations from 1 January 2022) to correct errors in those original Regulations. The new Regulations also make changes which provide for penalties for failure to comply with regulations where checks on imported goods need to be done inland and for failure to comply with instructions given by an HMRC officer.
Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No 2) Regulations, SI 2021/1191: amending the definition of ‘Suspensions of Import Duty Rates Document’ in the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations, SI 2020/1435 to refer to a revised Tariff Suspension Document.
Draft notices under the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2021/1347.
Tell HMRC about an underpayment of Customs Duty or import VAT: covering the new service to disclose an underpayment of customs duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Attending an inland border facility: updated to add information for traders and drivers using Office of Destinations at Inland Border Facilities.
Declare substances of human origin for transplant for UK import or export: updated to clarify that a declaration by conduct can be made if it relates to an emergency medical procedure and the journey cannot be planned to include time to make a full import or full export declaration.
Notices made under the Customs (Import Duty) (EU Exit) Regulations SI 2018/1248: updated to add the roll on roll off (RoRo) listed locations under reg 130(1). The other listed airports and airfields, rail terminals and maritime ports and wharves locations under reg 131E(1) have also been added.
Notices made under the Customs (Export) (EU Exit) Regulations, SI 2019/108: updated to add the RoRo listed locations under reg 52.
Excise Notice 197: Receive goods into and remove goods from an excise warehouse: updated at section 7.3.1 ‘Wine standards’ to provide details on which wine products categories can be submitted onto the Excise Movement and Control System (EMCS), and at Section 15 ‘Transitional movements and 18 month auto-closures’ to reflect the latest EMCS update.
Using a suppliers’ declaration to support a proof of origin: updated to add clarification that if businesses trade with the EU and the product will benefit from bilateral cumulation, the supplier must use the supplier’s declaration wording set out in Annex 6 (supplier's declaration) of the Trade and Co-operation Agreement.
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU: clarification added on when importers and exporters need suppliers’ declarations.
Excise Notice 205: official customs seals and trader sealing: updated to add information at paragraph 4 of ‘Notice 205: official customs seals and trader sealing’ to advise traders of a new seal that meet customs requirements.
