Reporting Arrivals

Guidance Report goods arriving at a UK port on a commercial vessel If you’re the ship’s master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port. From: HM Revenue & Customs Published 22 December 2020 Last updated 25 November 2021 […]

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Import Duty Regulations

The Customs (Import) (Duty) (EU Exit) Regulations 2018   The following notice has force of law, by virtue of Regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018    Goods specified for the purposes of regulation 4(2) include those which are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December […]

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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 […]

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Delayed Import Declarations CHIEF

Guidance Making a delayed supplementary import declaration using CHIEF Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland) from the EU. From: HM Revenue & Customs Published 24 June 2021 Last updated 2 July 2021 — See all updates […]

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Delayed Import Declarations CDS

Guidance Making a delayed supplementary import declaration using the Customs Declaration Service Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland) from the EU. From: HM Revenue & Customs Published 1 July 2021 Applies to England, Scotland and […]

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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 […]

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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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Ongoing Customs 2021 UK Guidance

Guidance Ongoing customs movements and procedures at the end of the transition period Find out what to do if you’re moving goods or have goods in customs procedures at the end of the transition period. Published 17 December 2020 From: HM Revenue & Customs Contents Moving goods between the EU and Great Britain Moving goods […]

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RoRo EU to UK 2021 UK Guidance

Bringing goods to the UK from the EU through roll on roll off ports from 1 January 2021 New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This page tells you what you’ll need to do from 1 January 2021. It […]

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UK Imports 2021

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

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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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UK Imports 2021 Gov Notice

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

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Import Customs Notices

The Customs (Import) (Duty) (EU Exit) Regulations 2018   The following notice has force of law, by virtue of Regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018    Goods specified for the purposes of regulation 4(2) include those which are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December […]

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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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Exporting to UK 2021 Guidance

Guidance EU business: exporting to the UK English Deutsch Español Français Italiano Nederlands Polski Find out what EU businesses need to do to export to the UK. From: Department for International Trade Published: 2 December 2020 Last updated: 26 February 2021, see all updates Contents Buying or selling goods Transporting goods from the EU to the […]

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Origin General Preferences Notices

The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020   Introduction This notice should be read in conjunction with: ·         the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (“the Origin Regulations”) ·         the Trade Preference Scheme (EU Exit) Regulations 2020 (“the TPS Regulations”)   1.    The […]

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Customs Notices General

1.      The Taxation (Cross-border Trade) Act 2018   2.      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 […]

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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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