Excise Duties (Miscellaneous Amendments and Revocations) Regulations SI 2024/1262: include changes to customs warehousing (including removing the 72-hour rule restrictions) the rules on returning goods to an export shop and customs supervised exports. HMRC has also published an explanatory Tax Information and Impact Note (TIIN).
Customs (Miscellaneous Amendments) (No 3) Regulations SI 2024/1265: extend HMRC’s ability to repay customs duty in certain situations where a government review results in a backdated reduction in the amount of duty chargeable in respect of imported goods. An accompanying TIIN has also been published.
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Excise Duties (Miscellaneous Amendments and Revocations) Regulations SI 2024/1262: include changes to customs warehousing (including removing the 72-hour rule restrictions) the rules on returning goods to an export shop and customs supervised exports. HMRC has also published an explanatory Tax Information and Impact Note (TIIN).
Customs (Miscellaneous Amendments) (No 3) Regulations SI 2024/1265: extend HMRC’s ability to repay customs duty in certain situations where a government review results in a backdated reduction in the amount of duty chargeable in respect of imported goods. An accompanying TIIN has also been published.
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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