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 […]

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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 […]

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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

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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 […]

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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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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. […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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. […]

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GSP (Developing Countries) UK Post-Deal Guidance

Guidance Trading with developing nations Details on the UK’s Generalised Scheme of Preferences. Published 31 December 2020 From: Department for International Trade Documents ODS, 571KB This file is in an OpenDocument format Details Trade preferences reduce or remove rates of duty (tariffs) on imports from eligible developing countries into the UK. Eligible developing countries can get trade preferences […]

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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 […]

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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 […]

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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 […]

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