HMRC has published two
new documents providing procedural guidance for UK exporters and importers
of goods to/from the EU from 1 January 2021. The guidance for imports provides
flowcharts for deferred declarations, standard import procedures (i.e. the full
customs declaration), the simplified declaration process and transit.
HMRC has published two
new documents providing procedural guidance for UK exporters and importers
of goods to/from the EU from 1 January 2021. The guidance for imports provides
flowcharts for deferred declarations, standard import procedures (i.e. the full
customs declaration), the simplified declaration process and transit.
