Handling Customs 2021 UK Guidance

Guidance Get someone to deal with customs for you How you can hire a person or business to deal with customs for you. Published 12 January 2019 Last updated 16 October 2020 — see all updates From: HM Revenue & Customs Contents Getting help Get someone to act directly Get someone to act indirectly Changes from […]

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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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EU Surveillance

Overview EU Regulations sets out common rules for the application of safeguard measures to imports from certain non-EU countries that may cause serious injury or the threat of serious injury to EU producers, and for the surveillance of those imports. The rules for products from five countries differ from the EU’s general common rules for […]

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Favourable Customs Procedures

Duty Suspense and Relief There is a range of facilities provided by customs to enable duties and taxes on goods to be relieved or suspended for certain periods.  This would apply, for example, to goods being imported or exported for repair.  It also applies to goods being stored for a certain period of time until […]

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Duty Suspensions and Reliefs

Overview There are a number of customs procedures to delay and suspend payment of duty which may be beneficial to traders.   Generally, goods are not released into free circulation by customs until import duty and VAT has been paid.   If goods are imported regularly, it is possible to open up an account with HMRC to […]

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Transit Procedures [UK]

Overview Custom transit procedures facilitate movement of both EU and non-EU goods between EU and EFTA States by removing border formalities and the requirement to pay tax at every frontier.  There are two similar procedures. The Community Transit System applies to goods not in free circulation transiting other member states or travelling between member states […]

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Customs Simplified Procedures [UK]

Overview Customs Freight Simplified Procedure (CFSP) is an electronic customs declaration for speeding up the importation of goods. When CFSP goods arrive at a frontier from outside the EU, an initial declaration known as a Simplified Frontier Declaration is submitted by the trader to allow the release of the goods.  Subsequently, details of the consignment […]

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EU Safeguarding Measures

Common Rules for Imports The general principle products should be freely imported without being subject to any quantitative restrictions (e.g. quotas), unless there are safeguard measures in place. For the purpose of transparency, in 2015 the EU common rules for imports provice common rules for the import of products into the EU from other countries; […]

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Duty Relief [UK]

Duty relief for imports and exports Duty relief schemes allow you to pay less or no duty on imports and exports from and to non-EU countries. If you are importing or exporting in the EU, you won’t have to pay any duty. Trading outside the EU Where the EU has a Free Trade Agreement in place with another country you […]

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Temporary Storage [UK]

Guidance Temporary storage for imports Use temporary storage to defer duty payments when you’re importing from outside the EU. Published 3 August 2012 Last updated 25 September 2018 — see all updates From: HM Revenue & Customs Contents Temporary storage for imported goods Application and authorisation process Temporary storage facilities Forms of handling allowed in temporary […]

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Outward Processing Relief [UK]

Guidance Outward Processing Relief Find out how EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country. Published 6 August 2012 Last updated 2 October 2017 — see all updates From: HM Revenue & Customs Contents How Outward Processing Relief (OPR) works Types of OPR authorisation Apply […]

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Inward Processing [UK]

Guidance Inward Processing Find out how to get duty relief when importing goods for processing and subsequent re-export. Published 6 August 2012 Last updated 18 April 2018 — see all updates From: HM Revenue & Customs Contents IP authorisation Conditions and requirements Equivalence How to move IP goods How to export and dispose of IP goods […]

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EU End Use Relief [UK]

Guidance End-Use Relief Find out how to claim relief on duty for certain goods imported into the EU that are put to a specific use. Published 6 August 2012 Last updated 12 February 2019 — see all updates From: HM Revenue & Customs Contents Eligible goods How to claim End-Use Relief on imports How to use […]

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EU Duty Suspension and Tariff Quotas [UK]

Guidance Duty suspensions and tariff quotas Temporary duty suspensions and tariff quotas for importing raw materials, components and semi-finished products into the European Community. Published 6 August 2012 Last updated 14 March 2018 — see all updates From: Department for International Trade Contents Application criteria Apply for duty suspension and tariff quota When you can apply […]

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Customs Warehouse [UK]

Guidance How to set up a customs warehouse to store goods Find out how to set up and use a customs warehouse as a trader to store goods with duty or import VAT suspended. Published 6 August 2012 Last updated 4 June 2019 — see all updates From: HM Revenue & Customs Contents Goods you can […]

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Anti-Dumping Duties [UK]

Anti-Dumping Duty measures Find the most recently applied Anti-Dumping Duty measures. Published 4 June 2014 Last updated 1 August 2019 — see all updates From: HM Revenue & Customs Contents 2300 to 2349 2250 to 2299 Anti-Dumping Duty is an Import Duty charged in addition to normal Customs Duty and applies across the whole EU. It […]

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VAT Postal Procedure [UK]

Notice 143: a guide for international post users Updated 18 January 2018 Contents Foreword 1.Introduction 2.Postal packages imported (arriving) from countries outside the EU 3.Charges 4.Postal packages received from other EU countries 5.Exports 6.Quality of service 7.Extracts from the law 8.Glossary of terms Your rights and obligations Foreword This notice cancels and replaces Notice 143 […]

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Tariff Reliefs [UK]

Guidance UK Trade Tariff: relief from customs and excise duties and VAT Updated 2 September 2016 Contents 1.Introduction 2.Arrangement of reliefs 3.Reliefs 1. Introduction This guidance sets out the scope, nature of and main conditions attached to various reliefs available from Customs Duty, Excise Duty and VAT. Entitlement to relief generally depends on certain conditions being […]

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Temporary Admission [UK]

Guidance Temporary admission Find out how re-exporting goods imported from outside the EU may make them eligible for complete or partial relief on duty and import VAT. Published 6 August 2012 Last updated 18 April 2018 — see all updates From: HM Revenue & Customs Contents Goods eligible for TA Authorisation for TA Select suitable authorisation […]

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Customs Authorisations

Changes to your customs authorisations if the UK leaves the EU without a deal Find out how leaving the EU without a deal affects your existing authorisation to use customs procedures or other facilitations. Published 6 March 2019 From: HM Revenue & Customs Contents Customs special procedures Guarantees and special procedures Transit simplifications Customs freight […]

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Personal Imports No Deal

Bringing merchandise from or to the UK in baggage or a small motor vehicle in a no-deal Brexit If you bring goods into or take goods out of the UK in your baggage or a small motor vehicle, and you intend to use them for business, you must declare your goods and pay import duty […]

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Customs Warehouses

Customs warehouses Updated 21 December 2018 Contents How customs processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes and […]

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Temporary Storage

Temporary storage operators Updated 21 December 2018 Contents How customs processes will change Actions you can take now Businesses that trade with the EU will broadly follow the same customs controls as businesses trading with the rest of the world – so they will need to adapt their business to comply with these systems, processes […]

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UK Commons Committee Custom Operations

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Free Ports 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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