HMRC has announced that importers will be allowed to delay submission of their first supplementary customs declarations and payment of import duties until 4 October 2019, if the UK leaves the EU without a deal. Transitional simplified customs procedures are also being extended to all UK ports, rather than only being available at the main roll-on-roll-off locations.
These relaxations complement the announcement in February of a six-month transitional period for submission of pre-arrival entry summary declarations.
Subsequent customs declarations and payments after October will need to be made on the fourth working day of the month following the importation of goods.
Importers will also have until 30 September 2019 to provide the guarantees required to cover any customs duties they wish to defer. This will apply for all importers, not just those who have registered for transitional simplified procedures.
HMRC has announced that importers will be allowed to delay submission of their first supplementary customs declarations and payment of import duties until 4 October 2019, if the UK leaves the EU without a deal. Transitional simplified customs procedures are also being extended to all UK ports, rather than only being available at the main roll-on-roll-off locations.
These relaxations complement the announcement in February of a six-month transitional period for submission of pre-arrival entry summary declarations.
Subsequent customs declarations and payments after October will need to be made on the fourth working day of the month following the importation of goods.
Importers will also have until 30 September 2019 to provide the guarantees required to cover any customs duties they wish to defer. This will apply for all importers, not just those who have registered for transitional simplified procedures.
