Tariff Issues (Post-Brexit)

Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used will continue to be in accordance with the World Customs Organization’s Harmonized Systems. The Customs Tariff will be in accordance with those […]

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Declaration and Entry (Post-Brexit)

Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be deemed presented. Generally, goods must be declared within a specified time after the presentation. HMRC may make regulations requiring customs declarations […]

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Temporary UK Tariff Schedule [2019]

Temporary tariff regime for no deal Brexit published Government has published details of the UK’s temporary tariff regime for no deal, designed to minimise costs to business and consumers while protecting vulnerable industries. Published 13 March 2019 Last updated 13 March 2019 — see all updates From: HM Treasury, Department for International Trade, George Hollingbery, and The Rt Hon […]

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Safety & Security

EXPLANATORY MEMORANDUM TO THE CUSTOMS SAFETY AND SECURITY PROCEDURES (EU EXIT) REGULATIONS 2019 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the European Union (Withdrawal) Act 2018 to ensure that, in the event of the United Kingdom (UK) leaving the European Union (EU) without a negotiated deal, the UK […]

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Import Duty Regulations

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force in relation to approvals […]

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Simplified Transition (Mar 2018 Draft)

Separation provisions Articles 36 – 120 of the draft Withdrawal Agreement cover ‘separation issues’ that were not fully agreed upon during the Phase 1 negotiations. In brief, these relate to processes in a variety of areas that may be ongoing when the transition period ends The below provisions set out how these ‘ongoing processes’ will […]

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Trading with EU UK No Deal Notes

Purpose The purpose of this notice is to inform businesses of the implications for the trade in goods between the UK and EU countries and the actions they may want to now consider taking to mitigate the potential impacts in the event that the UK leaves the EU on 29 March 2019 (may also apply to new exit date on 31 December 2020) with no agreement […]

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Simplified Procedure Regulations 2019

EXPLANATORY MEMORANDUM TO THE CUSTOMS (IMPORT DUTY, TRANSIT AND MISCELLANEOUS AMENDMENTS (EU EXIT)) REGULATIONS 2019 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (HMRC) on behalf of Her Majesty’s Treasury and is laid before the House of Commons by Command of Her Majesty. 1.2 This memorandum contains information for […]

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Oral Declaration List Post-Brexit

Version 205 March 2019 List of Goods Applicable to Oral and By Conduct Declarations Part A (oral declarations for the free-circulation procedure: miscellaneous goods)  products that are obtained by UK farmers on properties located in a third country  products of fishing, fish-farming and hunting activities  seeds, fertilisers and other products for the […]

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Import Declaration Data Set UK (Post- Brexit)

Declarations – Schedule 1 The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 The electronic Customs declaration, must be made to HMRC, on an electronic version of the Single Administrative Document (SAD, form C88). The electronic version of the SAD […]

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Import Duty Provisions Bill Explanatory Notes

Customs and the UK tariff Territorial extent and application 33 This Bill extends, and applies in relation to, England, Wales, Scotland and Northern Ireland. 34 The Bill does not contain any provision which gives rise to the need for a legislative consent motion in the Scottish Parliament, the National Assembly for Wales or the Northern […]

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Notices re Post-Brexit Import Regulations

Draft Notices to be Made Under The Customs (Import Duty) (EU Exit) Regulations 2018 This document provides the draft text for most of the notices that will be made under The Customs (Import Duty) (EU Exit) Regulations 2018. The text covers a number of different notices and is set out according to the chronological order of […]

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Customs Declaration Update

Declaring your goods at customs if the UK leaves the EU without a deal Declaring goods and paying any duty for UK business that trade with the EU in the event that the UK exits the EU without a deal. Published 4 December 2018 Last updated 3 April 2019 — see all updates From: HM […]

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UK Simplification of Entry Summary Declaration (No Deal)

HMRC outlines phased approach for Entry Summary Declarations Plans to phase in Entry Summary Declarations if the UK leaves the EU without a deal are announced by the government. Published 19 February 2019 From: HM Revenue & Customs, HM Treasury, and The Rt Hon Mel Stride MP The government has today (Tuesday 19 February) announced […]

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Temporary Simplified Customs Procedure [Mar 2019]

Overview In the event that the UK leaves the EU without a deal, from 11pm GMT on 29 March 2019 (may also apply to new exit date on 31 December 2020), many UK businesses will need to apply the same procedures to EU trade that apply when trading with the rest of the world. Currently, under import processes for trading with the rest of the world, […]

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Temporary Simplified Procedure II [Mar 2019]

HMRC outlines extension of Transitional Simplified Procedures HMRC has today (22 March 2019) announced further details of measures to support businesses with new customs requirements, if the UK leaves the EU without a deal. HMRC is extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP) which will make importing easier. This includes: […]

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