Recently updated guidance for imports, exports and customs includes:
– Notices made under the Customs (Import Duty) (EU Exit) Regulations, SI 2018/1248 – Notices 49 and 52 have been updated.
– Commissioners Directions under section 35(1) and section 64(2)(b) of the Customs and Excise Management Act 1979 – updated to include legislation that came into force on 6 April 2022.
– Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022 – section 4.1 ‘When excise duty is chargeable’ is updated to remove using biofuel as a heating fuel.
