The Customs Tariff

The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching many thousand pages. Tariff is now available online and is updated on an ongoing basis by the European Union. It is also published […]

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Tariff and Goods Classification Issues I

Classification of goods for tariff purposes It is essential that importers, exporters and their representatives properly classify goods. The failure to do so can give rise to an unpaid customs debt. This may arise in the course of a later audit. As with tax audits generally, there is the possibility of interest and penalty together […]

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Tariff and Goods Classification Issues II

Interpreting the Customs Tariffs (TARIC) The tariff is interpreted as a legal instrument. The courts interpret the Code in a broadly similar manner to the interpretation of legal documents and legislation generally. The context and objective of regulations are given effect. The general approach of the courts emphasise the various explanatory notes and official opinions. […]

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UK Customs Administration

Administration HMRC (Her Majesty’s Revenue and Customs) undertake the function of customs duty collection and administration in the UK on behalf of the EU.  HMRC also control prohibited and restricted goods, collect statistical information and play a significant part in the application of the Common Agricultural Policy. Customs controls generally take place at a port […]

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Authorised Economic Operators

Authorised Economic Operators The (EU) Community Customs Code provides for Authorised Economic Operators.  They are traders who are deemed low risk and compliant with customs obligations. As AEOs they may qualify for and may enjoy certain relaxations from standard customs controls. Persons may be approved as AEOs at all levels in the international supply chain.  […]

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Anti-Subsidy Measures

A Regulation sets out the European Union (EU) rules on the protection against subsidised imports from non-EU countries and the conditions for the application of countervailing measures. A subsidy is a financial contribution, such as a grant or loan, usually paid by the government of a non-EU country, which confers benefit to a business or industry […]

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Transit Outwards

UK Trade Tariff: community and common transit outwards Updated 31 October 2018 Contents 1.Introduction 2.The law 3.External and internal community transit: T1, T2, T2F 4.The New Computerised Transit System (NCTS) 5.Community transit at departure 6.Community transit at destination 7.Completion of declarations under the NCTS 8.Use of the SAD as a community transit declaration 9.Data checklist […]

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Customs Declaration Service [UK}

Customs Declaration Service This page brings together information about the new Customs Declaration Service (CDS). Published 7 March 2014 Last updated 14 December 2018 — see all updates From: HM Revenue & Customs Contents Guidance News Forms About CDS HMRC is replacing the Customs Handling of Import and Export Freight (CHIEF) with the Customs Declaration Service (CDS), […]

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Departmental Responsibility [UK]

Guidance UK Trade Tariff: department responsibility and supporting legislation Updated 28 April 2016 Contents 1.Basis of the UK Trade Tariff 2.Legal authority for the UK Trade Tariff 3.Notices 4.Government department’s responsibilities for tariff matters 1. Basis of the UK Trade Tariff The UK Trade Tariff is based on the EU’s Combined Nomenclature, which is based on the […]

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Single Administrative Documents [UK]

Guidance The Single Administrative Document for import and export The Single Administrative Document (form C88) details your goods and their movement around the world. Published 2 August 2012 Last updated 6 April 2017 — see all updates From: HM Revenue & Customs Contents Introduction The role of the SAD in international trade Using the SAD for […]

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Valuation

Guidance How to value your imports for customs duty and trade statistics Requirements of the import valuation system and methods for determining the value of goods produced outside the EU, for customs and VAT calculations. Published 24 September 2012 Last updated 13 June 2013 — see all updates From: HM Revenue & Customs Contents Introduction Declaring […]

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Fulfilment Houses [UK]

Guidance Apply for the Fulfilment House Due Diligence Scheme Find out if you need to register to store goods in the UK for sellers established outside the EU. Published 6 November 2017 Last updated 28 February 2019 — see all updates From: HM Revenue & Customs Contents Who must apply When to apply What you’ll need […]

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Freight Forwarding

Guidance Freight forwarding: moving goods Freight forwarders oversee the worldwide movement of cargo, packing, documentation and customs clearance, on behalf of importers and exporters. Published 12 September 2012 From: Department for Business, Innovation & Skills Contents Overview of freight forwarding Customs and frontier controls International trade documentation for freight forwarders Packing goods for export and […]

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Freight Forwarder Issues [UK]

Guidance Freight forwarding: managing risk Understand how trading conditions and insurance can limit the financial risk for freight forwarders. Published 23 August 2012 Last updated 13 June 2013 — see all updates From: Department for Business, Innovation & Skills Contents Overview of freight forwarders’ responsibilities Trading conditions and limiting liability for freight forwarders Freight agents: avoiding […]

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CHIEF Customs System [UK]

Guidance Customs Handling of Import and Export Freight: the current system for processing trader declarations Use the CHIEF system to process declarations for goods entering and leaving the UK or EU through ports and airports, and complete customs information electronically. Published 2 August 2012 Last updated 7 March 2014 — see all updates From: HM Revenue […]

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Authorised Economic Operators {UK]

Guidance Authorised Economic Operator for imports and exports Find out about the benefits of Authorised Economic Operator (AEO) status, who can be an AEO and how to apply. Published 21 September 2012 Last updated 7 June 2019 — see all updates From: HM Revenue & Customs Contents What Authorised Economic Operator (AEO) status is Who AEO […]

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National Clearance Hub [EU]

Guidance National Clearance Hub for goods entering, leaving or transiting the European Union How to get your goods cleared by the National Clearance Hub when moving third country goods into, out of, or through the EU. Published 2 August 2012 Last updated 5 June 2018 — see all updates From: HM Revenue & Customs Contents Introduction […]

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Intrastat [UK]

Declare goods you’ve moved in or out of the UK using Intrastat Contents When you must register Make an Intrastat declaration When you must register You must register for Intrastat if, in the last calendar year, your business either: moved more than £250,000 worth of goods to other EU countries received more than £1.5 million worth of goods from […]

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Tariff Decision Appeals [UK]

Guidance UK Trade Tariff: appeals Published 1 January 2009 Contents 1.Background 2.Requests for rulings to HMRC 3.Other measures 1. Background The staff of HM Revenue and Customs (HMRC) will help traders in every reasonable way to obtain their rights and to understand and meet their obligations under EU and UK duty and tax laws. In order […]

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Declaration Reference [UK]

Guidance The importance of the Declaration Unique Consignment Reference The DUCR and the optional Part suffix is the main reference key to any Customs Handling of Import & Export Freight (CHIEF) declaration. Published 10 August 2012 From: HM Revenue & Customs Contents Introduction The format of the DUCR The DUCR Part suffix The ALVS matching […]

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Anti-Dumping [UK]

Guidance UK Trade Tariff: anti-dumping and countervailing duties Published 1 January 2009 Contents 1.Anti-Dumping Duty 2.Repayment claims 1. Anti-Dumping Duty An Anti-Dumping Duty (ADD) is a customs duty on imports providing a protection against the dumping of goods in the European Union (EU) at prices substantially lower than the normal value. In most cases, this is […]

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Parcel Delivery Services Guidance

Parcel delivery services and preparing for EU Exit If the UK leaves the EU without a deal, there may be changes that affect your business. Published 27 February 2019 From: Department for Business, Energy & Industrial Strategy Contents Importing Regulations and standards Your employees Trade associations Your business may need to make changes before the […]

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Other Documents and Procedures

UK Trade Tariff: other documents and procedures Updated 24 August 2017 1. Community status 1.1 Introduction The terms ‘community status’ or ‘community goods’ are applied to goods originating in the UK or an EU member state, and goods imported into the UK or an EU member state, on which any Customs Duty has already been paid and […]

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Customs Agents

Customs agents Updated 21 December 2018 Contents How customs processes will change Dealing with import VAT Changes to VAT IT systems £8 million funding scheme for customs intermediaries and traders Actions you can take now The trade that is carried out with the EU will broadly follow the customs controls that apply for the rest […]

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UK Commons Committee Custom Operations

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