HMRC guidance: 6 January 2021

Agent Update: issue 81.
Check when you can account for import VAT on your VAT Return: updated to cover how businesses which cannot confirm the full customs value of the goods they import can still account for import VAT on their VAT return.
Transfer of residence to Great Britain: new guidance on how to import personal belongings, pets and private motor vehicles when moving or returning to GB.
Reference Document for Northern Ireland Personal Property Relief: covering circumstances where a claim for relief from customs duty in relation to personal property may be made, when moving personal property from GB to NI.
Check if you can get import duty relief on goods using Temporary Admission: updated to remove references to the EU and to add new information on reusable packaging and changes to multi-state authorisation from 1 January 2021.
Making a full import declaration and Making a full export declaration: updated to cover import and export procedures from 1 January 2021.
Delaying declarations for EU goods brought into Great Britain: new guidance on making delayed import declarations.
How to use your duty deferment account: updated to cover how to change or amend a duty deferment account in GB from 1 January 2021.
Find out when to make an exit summary declaration: updated to cover 1 January 2021 changes including the temporary waiver for customs safety and security requirements on exports from GB for empty containers and vehicles being moved under a transport contract to the EU and for goods in RoRo vehicles where there is a requirement for an exit summary declaration.
Customs Declaration Completion Requirements for The Northern Ireland Protocol: new guidance on the Northern Ireland Protocol Customs Declaration Service (CDS) Tariff Guide for imports and exports.
Using preference agreements for goods in a customs warehouse: new guidance on how to claim a preferential rate of duty from a preference agreement when goods are put into a customs warehouse.
Rules of origin for goods moving between the UK and EU: new detailed guidance on the rules of origin requirements under the Trade and Cooperation Agreement.
Using a suppliers’ declaration to support a proof of origin: new guidance on using a supplier declaration to support a proof of origin.
Claiming preferential rates of duty between the UK and EU: new guidance on claiming preferential rates of duty on goods covered in the Trade and Cooperation Agreement and how to declare goods imported into the UK on import declarations.
Check if you can claim a preferential rate of duty: updated to cover retrospective claims, exporting goods by post and using a customs warehouse.
Ongoing customs movements and procedures at the end of the transition period: updated to cover certain goods moving from GB to NI where the movement started before 11pm on 31 December 2020.
Moving your goods to common or EU transit countries: updated to cover movements of goods starting in GB or NI.
Starting and ending transit movements in Northern Ireland using common and Union transit: new guidance covering what businesses need to do if they start and end transit movements in NI using common and Union transit.
Receiving, storing and moving excise goods from 1 January 2021: new guidance on how to move, store and trade duty-suspended and duty-paid excise goods in the UK from 1 January 2021.
Submitting an electronic administrative document for excise goods from 1 January 2021: new guidance on how to complete and submit an electronic administrative document (eAD) using the Excise Movement Control System.
Selling duty-free or duty paid alcohol and tobacco products from 1 January 2021: new guidance on selling duty-free or duty-paid alcohol and tobacco products through airlines, on ships, on trains and in export shops in the UK from 1 January 2021.
Import alcohol into the UK from 1 January 2021: new guidance on importing alcohol into the UK and the duty and VAT to be paid for each method from 1 January 2021.
Import tobacco products into the UK from 1 January 2021: new guidance on importing tobacco products into the UK from countries inside and outside the EU from 1 January 2021.
Changes to approved exporter authorisations from 1 January 2021 (CIP 9): new guidance on changes to approved exporter authorisations from 1 January 2021.
Apply to become a registered exporter if you're established in Northern Ireland: new guidance covering how to apply to HMRC to become a registered exporter on the Registered Exporter (REX) system.