Notices GB Import 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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GB Postal Imports HMRC Guidance

Notice Notice 143: a guide for international post users Updated 22 December 2020 Contents Foreword 1.Introduction 2.Postal packages imported (arriving) from countries outside the UK 3.Charges 4.Exports 5.Quality of service 6.Extracts from the law 7.Glossary of terms Your rights and obligations Print this page Foreword This notice cancels and replaces Notice 143 (May 2016). Details […]

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Import Duty HMRC 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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Register for GB ENS UK Post-Deal Guidance

Guidance Register to make an entry summary declaration in Great Britain Use the S&S GB service if you import goods into Great Britain and need to make an entry summary declaration. Published 15 December 2020 Last updated 31 December 2020 — see all updates From: HM Revenue & Customs Applies to: Wales, England, and Scotland (see […]

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Import Duty Relief HMRC Notices

The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020   The following text has force of law by virtue of regulation 9(3) of The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020 A claim for relief in respect of goods must be made in the one of […]

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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 […]

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Entry Summary Declaration 2021 UK Guidance

uidance Check if you need to make an entry summary declaration from 1 January 2021 Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland. Published 1 December 2020 Last updated 21 December 2020 — see […]

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Register for Entry Summary Declarations

Guidance Register to make an entry summary declaration in Great Britain Use the S&S GB service if you import goods into Great Britain and need to make an entry summary declaration. Published 15 December 2020 From: HM Revenue & Customs Applies to: Wales, England, and Scotland (see guidance for Northern Ireland) Contents Before you register How […]

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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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Tariffs No Deal UK Parliament

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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Importing into GB in 2021 Basic UK Guidance

Guidance Declaring goods brought into Great Britain from the EU from 1 January 2021 You can record goods in your own records and make a supplementary declaration up to 6 months later. You will not need to submit an entry summary declaration. Published 10 July 2020 Last updated 13 July 2020 — see all updates From: […]

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Personal Imports 2021 UK Guidance

Guidance Bringing goods into Great Britain from outside the UK from 1 January 2021 Allowances mean you can bring a certain amount of goods into Great Britain (England, Scotland and Wales) from outside the UK for your own use, without having to pay duty or tax. Published 17 December 2020 From: HM Revenue & Customs […]

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Trade Remedies Transition 2021 UK Guidance

Guidance Trade remedies transition policy Trade remedies protect domestic industries from unfair practices around imports. The UK’s own independent trade policy includes a trade remedies system. Published 6 February 2020 Last updated 16 December 2020 — see all updates From: Department for International Trade Contents Transition reviews Safeguard measures Steel safeguard measures Anti-dumping and anti-subsidy trade […]

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Tariff Suspensions and Reductions 2021 UK Guidance

Guidance UK Trade Tariff: suspensions or reductions from Customs Duty from 1 January 2021 Published 16 December 2020 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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Duty Suspension + Tariff Quotas 2021 UK Guidance

Guidance Duty suspensions and tariff quotas from 1 January 2021 Temporary duty suspensions and tariff quotas for importing goods into the UK. Published 16 December 2020 From: Department for International Trade New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This […]

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Low Value Bulk Imports

Statutory guidance Notices made under The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020. Updated 30 October 2020 The following text has force of law under regulation 85(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) as amended by Regulation 2 of the Taxation Cross-border Trade (Miscellaneous […]

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Return Rejected Exports from 2021 UK Guidance

Guidance Return your rejected exports from the EU from 1 January 2021 Rules you must follow for returning rejected exports to Great Britain from 1 January 2021 Published 8 October 2020 From: Department for Environment, Food & Rural Affairs New rules for January 2021 The UK has left the EU, and the transition period after […]

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Bulk Customs Data

Statutory guidance Notices made under The Customs Regulations 2020 – Final Updated 2 October 2020 The following text has force of law under regulation 85(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) as amended by Regulation 2 of the Taxation Cross-border Trade (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations […]

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