Promotional material Things to consider when you appoint a customs intermediary Updated 14 July 2021 Contents Your business requirements How many declarations you need to make Licensing, special handling and other controls Timing – goods that need to arrive quickly Training and support What you need from an intermediary Information sharing Northern Ireland Print this […]
Category: GB Customs System 2021
Clearance to Leave
Guidance Get clearance to leave a UK port for commercial vessels If you’re the ship’s master (or their agent) of a commercial vessel, you will need to get clearance to leave a UK port. From: HM Revenue & Customs Published 22 December 2020 Last updated 25 November 2021 — See all updates Contents Get clearance to […]
Connect to CHIEF
Guidance Apply to access Customs Handling of Import and Export Freight (C1800) If you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declarations you’ll need to tell HMRC your full contact details so they can be linked to your CHIEF badge. From: HM Revenue […]
Special Procedures Regulations
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 The following text has the force of law by virtue of Regulation 3(2)(c)(ii) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 The industrial, service or commercial activity specified for the purposes of regulation 3(2)(c)(ii) of the Customs (Special Procedures […]
Declarations Regulations
The Taxation (Cross-border Trade) Act 2018 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 For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out in […]
Safety and Security Declarations
From: HM Revenue & Customs Published 21 September 2021 Last updated 29 October 2021 — See all updates Documents Safety and security requirements on imports and exports HTML Details Great Britain (England, Scotland and Wales) is now no longer part of a safety and security zone with the EU. This guide sets out how to meet […]
Register for GVMS
Guidance Register for the goods vehicle movement service English Bulgarian Čeština Cymraeg Deutsch Español français Hrvatski Magyar Lietuvių Polski Română If you’re a haulier and move goods through a port in the UK that uses the goods vehicle movement service you’ll need to register for the service to get your goods through customs. From: HM […]
Map of Freeports
Map Maps of UK Freeports These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them. From: HM Revenue & Customs Published 27 October 2021 Applies to England Documents Freeport East PDF, 31.6 MB, 1 page Humber Freeport PDF, 9.45 MB, 1 page Teesside Freeport PDF, 2.94 MB, 1 page Thames Freeport PDF, 10.7 MB, 1 […]
Get a Goods Movement Reference
Guidance Get a goods movement reference English Cymraeg Use this service to get a reference after registering with the Goods Vehicle Movement Service. From: HM Revenue & Customs Published 23 December 2020 Last updated 26 October 2021 — See all updates Contents What you’ll need Get a goods movement reference What happens next Print this page […]
Determining Origin
Guidance General rules to determine the origin of your products for trade between the UK and EU Use these general provisions to help you determine the origin of your products. From: HM Revenue & Customs Published 6 October 2021 Contents General provisions Key general provisions for EU trade Print this page General provisions These general […]
Claiming Origin under TCA
Guidance Introduction to rules of origin and claiming duties when trading between the UK and EU Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement. From: HM Revenue & Customs Published 6 October 2021 Contents UK-EU trading relationship Rules of origin under the Trade and Cooperation Agreement Easements for […]
Customs Records Retention
The Customs (Records) (EU Exit) Regulations 2019 The following paragraphs have force of law by virtue of regulation 3(2) of the Customs (Records) (EU Exit) Regulations 2019 The following paragraphs set out for the purposes of regulation 3(2) of the Customs (Records) (EU Exit) Regulations 2019: the records a person who is subject to […]
Ports using GVMS
Guidance List of ports using the Goods Vehicle Movement Service Find out which locations are using the Goods Vehicle Movement Service. From: HM Revenue & Customs Published 11 December 2020 Last updated 15 December 2021 — See all updates Contents Locations supporting pre-lodged customs controls in Northern Ireland Locations supporting pre-lodged customs controls for movements into […]
Movements through Holyhead
Guidance Moving goods through the Port of Holyhead English Cymraeg The Port of Holyhead will process Office of Transit and CITES checks, so you’ll need to go to Holyhead Interim Inland border Facility Service when moving goods with an ATA Carnet, Office of Departure or Office of Destination. From: HM Revenue & Customs Published 19 […]
Border Innovation UK
Guidance overview:Technology and Innovation Roadmap The below roadmap has been taken from Governments 2025 UK Border Strategy, which set out how we will transform the UK Border to make it the most effective in the world. A key element to transforming the border will be working with industry and driving forward innovation. This roadmap sets […]
HMRC Systems APIs
Guidance overview:API’s This page links to Governments border related Application Programming Interfaces (APIs) which allow industry to integrate their technology with Government systems. This page will be continuously updated as APIs change and new APIs are released. The below links will take you to the relevant guidance for each API and where available the developer […]
Appointing Customs Intermediary
Promotional material Things to consider when you appoint a customs intermediary Updated 14 July 2021 Contents Your business requirements How many declarations you need to make Licensing, special handling and other controls Timing – goods that need to arrive quickly Training and support What you need from an intermediary Information sharing Northern Ireland Print this […]
Using GVMS
Guidance Check how to move goods through ports that use the Goods Vehicle Movement Service If you’re a trader, haulier or carrier and use a UK port using the Goods Vehicle Movement Service, find out what you need to do to get goods through customs. From: HM Revenue & Customs Published 8 December 2020 Last […]
Delaying Declarations
Guidance Delaying declarations for goods brought into Great Britain Check if you can delay sending HMRC full information about your goods by up to 175 days and the actions you need to take before the deadline. From: HM Revenue & Customs Published 10 July 2020 Last updated 17 December 2021 — See all updates Applies to […]
Revised Kent Traffic Control
Guidance Kent traffic management on M20 motorway to Dover and Eurotunnel Measures to manage traffic flow on Kent’s road network in the event of severe disruption to services across the English Channel. From: Department for Transport and Highways England Published 30 January 2020 Last updated 20 April 2021 — See all updates Contents Operation Stack Operation Brock Driver […]
Get Goods Movement Reference UK Post-Deal Guidance
Guidance Get a goods movement reference Use this service to get a reference after registering with the Goods Vehicle Movement Service. Published 23 December 2020 Last updated 8 January 2021 — see all updates From: HM Revenue & Customs Contents What you’ll need Get a goods movement reference What happens next Print this page Use this […]
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
General Info on Preparation for Traders
Get your business ready to move goods to the EU or Common Transit countries Find out what you need to do to prepare your business to move goods using Union and Common Transit. Published 12 August 2019 Last updated 30 June 2020 — see all updates From: HM Revenue & Customs Contents If you want someone […]
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 […]
New Customs and Trade Acts
New UK Taxation (Cross-Border Trade) Act The core EU customs code is based on EU wide directly applicable regulations. The EU has exclusive competence in relation to customs. The UK Taxation (Cross-Border Trade) Act provides legislation to replace the EU customs legislation and framework. It is intended to be put in force on Brexit Day. […]
Customs Administration (Post-Brexit)
AEO and Trusted Traders Businesses and persons may appoint and use a customs agent to act on his behalf. A direct agent acts in the name of the importer. An indirect agent acts in his own name. The appointment of an agent must be notified to HMRC in accordance with HMRC regulations. There is provision […]
VAT and Excise (Post-Brexit)
Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that applies after Brexit. Value-added tax law is amended to disapply the concept of an intra-EU acquisition, which is the supply of goods between businesses […]
Trade Remedies UK No Deal Notes
Purpose The purpose of this notice is to alert UK businesses to the government’s intention to establish an independent trade remedies system by the time the UK exits the EU which will be operated by the UK Trade Remedies Authority (TRA), a new arm’s length body to investigate complaints of unfair trading practices and unforeseen […]
Registration and Records
These Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Regulation 3 imposes a duty on a person who is subject to a Customs obligation (as […]
Special Procedures
EXPLANATORY MEMORANDUM TO THE CUSTOMS (SPECIAL PROCEDURES AND OUTWARD PROCESSING) (EUEXIT) REGULATIONS 2018 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the Taxation (Cross-border rade) Act 2018 (TCTA) to create a new standalone Customs regime following the United Kingdom’s (UK) exit from the European Union (EU). In […]
Customs Transit Procedure
EXPLANATORY MEMORANDUM TO THE CUSTOMS TRANSIT PROCEDURES (EU EXIT) REGULATIONS 2018 2018 No. 1258 2. Purpose of the instrument 2.1 This instrument forms part of the legislation to be made under the Taxation (Crossborder Trade) Act 2018 (TCTA) to create a new standalone Customs regime following the United Kingdom’s (UK) exit from the European Union […]
Trade Statistics
EXPLANATORY MEMORANDUM TO THE STATISTICS OF TRADE (AMENDMENT ETC) (EU EXIT) REGULATIONS 2018 2018 No. 2. Purpose of the instrument 2.1 The purpose of this instrument is to amend European Union (EU) regulations which are being brought into force in the United Kingdom (UK) by the EU Withdrawal Act, to ensure that UK legislation is […]
Personal Reliefs
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX AND EXCISE PERSONAL RELIEFS (SPECIAL VISITORS AND GOODS PERMANENTLY IMPORTED) (AMENDMENT) (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 (“the Treasury”) and is laid before the House of Commons by Command […]
HMRC Impact Assessment
HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (second edition) Updated 25 February 2019 Contents Section A: Background Section B: Summary of impacts Section C: Detailed impacts – the cost of submitting customs and safety and security declarations, paying import duty and import VAT and mitigating […]
UK Trade Remedies (Post-Brexit)
Subsidies and Remedies Goods are deemed dumped if they are imported into the UK at the price which is lower than the price of goods that are being sold in the exporter domestic market ( normal value). There are exceptions where the exporter does not sell to the domestic market or there are distortions in […]
Future Partnership Proposal (Oct 2017)
Future Partnership Paper and Proposed Transition The UK Government has set out in its Future Partnership paper, the proposed implementation period allowing businesses and people to adjust to the new customs relationship. This could involve a continued close association with the EU Customs Union or a new and time-limited customs union between the UK and […]
UK Proposals on Customs (August 2017)
A highly streamlined customs arrangement The UK proposes two broad approaches to its future customs relationship with the EU in its August 2017 paper on future customs arrangements. They were Highly streamlined customs arrangement. A new customs partnership. Outside the EU Customs Union, the UK proposes to fix its own customs arrangements and laws. International […]
Customs Classification UK No Deal Notes
Classifying your goods in the UK Trade Tariff Purpose This technical notice is one of a series which covers the movement of goods between the UK and the EU following EU exit. It should be read alongside Trading with the EU if there’s no Brexit deal and Trade Agreement Continuity. In the unlikely event that […]
Export Control UK No Deal Notes
Exporting controlled goods Purpose The Export Control Joint Unit (ECJU) is responsible for the UK’s system of export controls on military items, dual-use items (items with both civil and military uses), civilian firearms, and items usable for torture. These items are regulated through a system of export licensing. The export of many controlled items within […]
Roll on Roll off UK Ports
Guidance Sending goods to the EU through roll on roll off ports or the Channel Tunnel Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK. From: HM Revenue & Customs Published: 4 December 2018 Last updated: 26 February […]
GB Customs Declarations Guidance 2021
Great Britain The GB CDS and CHIEF Tariff Guide (Imports, Exports, Inventory) supplementing the current version of the UK Trade Tariff: Volume 3 for CDS and Volume 3 for CHIEF How to read the UK Trade Tariff: Volume 3 (Imports, Exports, Inventory) for CDS and CHIEF for goods declared after the end of transition. […]
GSP (Developing Countries) UK Post-Deal Guidance
Guidance Trading with developing nations Details on the UK’s Generalised Scheme of Preferences. From: Department for International Trade Published 31 December 2020 Last updated 1 November 2021 — See all updates Documents UK Generalised Scheme of Preferences ODS, 870KB This file is in an OpenDocument format Details Trade preferences reduce or remove rates of duty (tariffs) on imports from […]
Cash Controls HMRC Notices
The Cash Controls (Amendment) (EU Exit) Regulations 2019 The following has force of law under paragraph 3 of Article 3 of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community as amended by regulation 2(4)(b) of The Cash Controls […]
Oral Declaration HMRC Notice
PUBLIC NOTICE: MEANS OF CUSTOMS DECLARATION – ORAL EXPORT The following text has force of law by virtue of regulation 17(2)(a) and (b) of the Customs (Export) (EU Exit) Regulations 2019. The locations listed below are where an individual may not make an export declaration orally, of the type of oral declaration listed Thursday 31 […]
Access to CHIEF
Guidance Apply to access Customs Handling of Import and Export Freight (C1800) If you need to use the Customs Handling of Import and Export Freight (CHIEF) system to make an import or export declarations you’ll need to tell HMRC your full contact details so they can be linked to your CHIEF badge. Published 31 December […]
Declarations Misc HMRC Notices
The Taxation (Cross-border Trade) Act 2018 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 For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out in the […]
Transition HMRC Notices
The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 The following has the force of law by virtue of regulation 3(1)(c) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations). Part 2 of the Managed Transition Regulations applies where goods are imported through any “RoRo listed location” or “other […]
Special Procedures HMRC Notices
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 The following text has the force of law, by virtue of Regulation 8(4) of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 An authorisation to declare goods for a special customs procedure or an outward processing procedure, which is treated […]
Customs Misc HMRC Notices
The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 Part 13C – Chargeable goods destined for other listed locations The following text has the force of law by virtue of regulation 131F(3A) of the Customs (Import Duty) (EU Exit) Regulations 2018. The following information is specified for the purposes of regulation 131F(3A): […]
Safety & Security Postponement 2021 UK Guidance
The following paragraphs have force of law by virtue of Regulation 2(1)(b) of the Customs Safety and Security Procedures (EU Exit) Regulations 2020. The lodging of a pre-departure declaration is waived during the period beginning with IP Completion Day1 and ending with 31 March 2021, in respect of the following: any empty pallet, container or […]
Tax Amendments
Taxation (Post-transition Period) Bill In Focus Published Monday, 14 December, 2020 In Focus Brexit & the EU Business Economy International Trade Nicola Newson The House of Lords is due to consider the Taxation (Post-transition Period) Bill on 16 December 2020. The Lords is debarred from amending it as it is a supply bill. The bill would […]
UK Commons Committee Future Customs
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Import EU to UK RoRo (HMRC)
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Export UK to EU RoRo (UK HMRC)
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 […]
Non-Preferential Rule of Origin
Notices Re Post-Brexit Special Procedures Regulations
Notices Made Under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 This document provides the notices that, with effect from the 2 January 2019, are made under The Customs (Special Procedures) (EU Exit) Regulations 2018. These notices cover matters that are relevant to application and authorisation to use the Authorised Use, Inward […]
Notices Re Post-Brexit Transit Regulations
Draft Notices to be Made Under The Customs Transit Procedures (EU Exit) Regulations 2018 This document provides the draft text for the notices that will be made under The Customs Transit Procedures (EU Exit) Regulations 2018. The text covers a number of different notices and is set out according to the chronological order of the […]
Notices Re Post-Brexit Export Regulations
Notices Made Under The Customs (Export) (EU Exit) Regulations 2019 This document provides the notices that, with effect from the 22 February 2019, are made under The Customs (Export) (EU Exit) Regulations 2019. These notices cover matters in regard to the application for simplified procedures, which can be used for export declarations, and these are […]
UK Roll on Roll off
Using customs procedures in a no-deal Brexit
ind out about simplified customs processes for UK businesses trading with the EU in a no-deal Brexit. Published 4 December 2018 Last updated 27 September 2019 — see all updates From: HM Revenue & Customs Contents Stay up to date Importing with an agent Importing without an agent Goods that you’ll modify or are a part […]
VAT for Business UK No Deal Notes
Purpose The purpose of this notice is, 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, to inform UK businesses of the implications for VAT rules for goods and services traded between the UK and EU member states. It outlines the impacts and gives information for businesses to […]
HMRC Letter re Simplification
Dear customer Leaving the EU: actions for your business to take now to be ready for no deal We are writing to you because you are VAT registered and currently import and/or export goods with the EU. This letter sets out actions that it’s important you take now and changes you need to be prepared for, […]