New HMRC guidance Check if you need to make an entry summary declaration from 1 January 2021 covers entry summary declarations (ESD) where businesses move goods into GB or NI directly, or from GB to NI. The legal requirement to submit an ESD lies with the carrier (ie the operator of the active means of transport on or in which the goods are brought into the customs territory):
for goods travelling by rail, the carrier is the rail freight operator;
for goods travelling by air, the carrier is the airline;
for goods travelling by maritime, the carrier is the shipping company; and
for goods travelling by roll-on roll-off: the haulage company is responsible for submitting the declaration for ‘accompanied’ goods, and the ferry operator is responsible for ‘unaccompanied’ goods.
New HMRC guidance Check if you need to make an entry summary declaration from 1 January 2021 covers entry summary declarations (ESD) where businesses move goods into GB or NI directly, or from GB to NI. The legal requirement to submit an ESD lies with the carrier (ie the operator of the active means of transport on or in which the goods are brought into the customs territory):
for goods travelling by rail, the carrier is the rail freight operator;
for goods travelling by air, the carrier is the airline;
for goods travelling by maritime, the carrier is the shipping company; and
for goods travelling by roll-on roll-off: the haulage company is responsible for submitting the declaration for ‘accompanied’ goods, and the ferry operator is responsible for ‘unaccompanied’ goods.
