Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions: this is a new suite of guidance on the simplified process for internal market movements (SPIMM) to be introduced for goods imported into Northern Ireland from Great Britain and which are ‘not at risk’ of entering the EU. Links to detailed guidance are provided from this single landing page.
Updated guidance:
Make an entry summary declaration using the Import Control System 2: a note has been added to reflect the special arrangements for parcels moved from Great Britain to Northern Ireland under the Windsor Framework. Those arrangements will be brought into effect no earlier than 31 March 2025.
Due diligence when making customs declarations: under the heading ‘Your responsibilities as a customs agent’ a final bullet point has been added on agreeing with the trader how import VAT will be accounted...
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Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions: this is a new suite of guidance on the simplified process for internal market movements (SPIMM) to be introduced for goods imported into Northern Ireland from Great Britain and which are ‘not at risk’ of entering the EU. Links to detailed guidance are provided from this single landing page.
Updated guidance:
Make an entry summary declaration using the Import Control System 2: a note has been added to reflect the special arrangements for parcels moved from Great Britain to Northern Ireland under the Windsor Framework. Those arrangements will be brought into effect no earlier than 31 March 2025.
Due diligence when making customs declarations: under the heading ‘Your responsibilities as a customs agent’ a final bullet point has been added on agreeing with the trader how import VAT will be accounted...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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