HMRC has published the following new or updated guidance:
Customs Declaration Completion Requirements for Great Britain: covering indirect export procedures for NI/EU/rest of world, form INF3 for goods temporarily exported before 31 December 2020 which will still need to be presented at re-importation, location code for importing goods through Cairnryan into the UK through RoRo locations, and the EU airport International Air Transport Association codes and percentages for zone Q (broadly EU countries and Switzerland).
The pre-lodgement model for controlling goods from the EU into Great Britain: setting out the reasonable steps that operators of frontier locations should take using the pre-lodgement model to control goods arriving into Great Britain from the EU. The model will come into force from 1 July 2021. The paper explains how the pre-lodgement model operates, as well as how frontier-location operators should prepare for its implementation.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: updated to include a new section on what businesses must do if their claims exceed the allowance for the sector they are in.
Report goods exported to the EU using inward or outward processing: updated to cover requirements around submission of information sheets to HMRC from 1 January 2021. From that date, traders established in Great Britain no longer need to submit information sheets, but should keep evidence of movements in their own commercial records. Traders established in Northern Ireland will need a valid multi-state authorisation on the EU customs decision system to move goods using inward processing or outward processing.
Apply for repayment or remission of import duties (C285): updated to cover applications from 1 January 2021, and to add details for applications by businesses which use the customs declaration service to import, together with links to applicable legislation.
HMRC has published the following new or updated guidance:
Customs Declaration Completion Requirements for Great Britain: covering indirect export procedures for NI/EU/rest of world, form INF3 for goods temporarily exported before 31 December 2020 which will still need to be presented at re-importation, location code for importing goods through Cairnryan into the UK through RoRo locations, and the EU airport International Air Transport Association codes and percentages for zone Q (broadly EU countries and Switzerland).
The pre-lodgement model for controlling goods from the EU into Great Britain: setting out the reasonable steps that operators of frontier locations should take using the pre-lodgement model to control goods arriving into Great Britain from the EU. The model will come into force from 1 July 2021. The paper explains how the pre-lodgement model operates, as well as how frontier-location operators should prepare for its implementation.
Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain: updated to include a new section on what businesses must do if their claims exceed the allowance for the sector they are in.
Report goods exported to the EU using inward or outward processing: updated to cover requirements around submission of information sheets to HMRC from 1 January 2021. From that date, traders established in Great Britain no longer need to submit information sheets, but should keep evidence of movements in their own commercial records. Traders established in Northern Ireland will need a valid multi-state authorisation on the EU customs decision system to move goods using inward processing or outward processing.
Apply for repayment or remission of import duties (C285): updated to cover applications from 1 January 2021, and to add details for applications by businesses which use the customs declaration service to import, together with links to applicable legislation.
