UK Global Tariff 2021

This is the proposed UK global tariff to apply from 2021. It sets out the rates that would apply to imports from the EU to GB in the event of a no deal exit on 31st December 2020. It is also available online here – https://www.gov.uk/check-tariffs-1-january-2021 Share this article

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UK 2021 Transitional Proposals

Government accelerates border planning for the end of the Transition Period Border controls for EU goods imported into Great Britain will be introduced at the end of Transition Period in stages to give businesses affected by coronavirus more time to prepare. Published 12 June 2020 From: Cabinet Office New GB border arrangements confirmed for next […]

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Imports Overview (UK)

Basic import requirements The basic obligations are to identify the commodity code pay VAT complete VAT return register with CHIEF (being replace by CDS, the new customs declaration service) clear goods imported using CHIEF pay import duty where applicable check if licenses required and obtain the requisite licence Importers are usually able to reclaim import […]

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Controlled Imports

Various Controls The importation of some goods of certain goods is subject to prohibitions, restrictions or licensing. The reasons for the restrictions and prohibitions vary. Agricultural products The Common Agricultural Policy provides that most imports of agricultural products require a licence. The Department of Agriculture issues import licences.  Different sections of the Department deal with licences in […]

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Import Customs Procedures EU (UK)

Pre-Entry Summary Declarations (Security Requirements) The Import Control System (ICS) is part of the EU-wide Automated Import System to facilitate import procedures. EU Safety and security laws mean goods destined to arrive in the EU must be declared to the Office of First Entry to the EU (that member state’s ICS) within set time limits. It is mandatory for carriers […]

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Anti-Dumping measures

Definitions An EU Regulations sets out the procedure for the imposition of anti-dumping measures in the European Union. Material injury: substantial injury to EU industry, e.g. loss of market share, reduced price levels and/or reduced profitability, caused by the dumped imports. Like product: a product which is identical or closely resembles the product under consideration. Dumping margin: the […]

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Import Declarations General

uidance UK Trade Tariff: imports and community transport inwards Updated 4 May 2018 Contents If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS. 1. Rules The rules governing customs procedure applying to the introduction of goods to the UK from places outside the […]

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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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UK HMRC Customs Import Procedures

UK Trade Tariff: imports and community transport inwards Updated 4 May 2018 Contents 1. Rules 2. Standard import procedures (including customs warehouse removals – general requirements) 3. Import Control System (ICS) 4. Other import procedures 5. Imports to certain regimes 6. Special requirements for certain goods 7. Documents to accompany declarations 8. Check List 9. […]

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Customs Guidance Inventory Imports

C21 Customs Clearance Request Completion Guide – Inventory Imports Published 23 October 2019 Contents General notes on reading data element completion rules Group 1: Message information (including Procedure Codes) Group 2: References of messages, document, certificates and authorisations Group 3: Parties Group 4: Valuation information and taxes Group 5: Dates, times, periods, places, countries and […]

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UK Import Declaration Completion Guide

Import declaration completion guide – CDS volume 3 Published 23 October 2019 Contents General notes on reading data element (DE) completion rules Group 1: Message Information (including Procedure Codes) Group 2: References of messages, document, certificates and authorisations Group 3: Parties Group 4: Valuation Information and taxes Group 5: Dates, times, periods,places, countries and regions […]

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UK Import Procedures Guidance

UK Trade Tariff: imports and community transport inwards Updated 4 May 2018 Contents 1.Rules 2.Standard import procedures (including customs warehouse removals – general requirements) 3.Import Control System (ICS) 4.Other import procedures 5.Imports to certain regimes 6.Special requirements for certain goods 7.Documents to accompany declarations 8.Check List 9.Underpayments of customs charges: post-clearance demand notes 10.Claim for […]

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Fast Parcel Operators

Using a fast parcel operator to import and export How to use a fast parcel operator and the rules they must follow when making customs declarations. Published 1 August 2012 Last updated 23 July 2019 — see all updates From: HM Revenue & Customs Contents Introduction Customs duty reliefs and fast parcel operators Fast parcel operators […]

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Starting to Import [UK]

Starting to import Contents Overview Moving goods from EU countries Importing from non-EU countries VAT on services Importing from non-EU countries If the UK leaves the EU without a deal, you’ll need to follow these rules for importing goods from anywhere outside the UK. When importing goods from non-EU countries, you’ll need to: find out the commodity code to classify […]

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Trade Preference Agreements [UK]

Guidance Trade preference agreements: import and export High level trade agreements between countries mean importers and exporters can pay less or no duty on certain goods traded with these countries. Published 2 August 2012 Last updated 28 October 2016 — see all updates From: HM Revenue & Customs Contents Introduction What preferences are and how they […]

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Tariff Quotas [UK]

Guidance UK Trade Tariff: tariff quotas and ceilings Published 1 January 2009 Contents 1.General information 2.Administration 3.Quota information in the UK Trade Tariff 4.The ceiling system 5.More information 1. General information 1.1 Introduction This explains briefly what tariff quotas are, how they are administered, how information about them is set out in the UK Trade Tariff and where more […]

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Tariff Preferences [UK]

Guidance UK Trade Tariff: preferential trade arrangements for countries outside the EU Updated 19 September 2018 Contents 1.Background 2.Alphabetical list of countries eligible for preference 3.List of countries benefitting from preferential trade arrangements 4.Generalised Scheme of Preferences (GSP) 5.ACP, OCT and countries for which special arrangements for sugar apply 6.Preference law The references below to […]

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Tariff Suspension and Reduction [UK]

Guidance Suspensions or reductions from Customs Duty for UK Trade Tariff Updated 31 July 2019 Contents 1.Background 2.General temporary suspensions 3.Goods imported for use in particular aircraft 4.Goods for certain categories of ships, boats and other vessels (shipwork goods) – including goods for drilling or production platforms 5.Reduced rates and tariff quotas 6.End-use relief (control […]

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