Category Archives: Goods – Customs & Trade
Sub-categories
Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...
Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...
Internal Transit From the European Union perspective, the transport of goods across the United Kingdom “land bridge” will be undertaken pursuant to the internal transit procedure after Brexit. In contrast to ...
Brexit Risk In the absence of a Withdrawal Agreement, there is a risk that the UK may cease to be a member of the European Union on 29 March 2019 (postponed to 31 January 2020, with a transitional period to effective withdrawal on 31 December 2020) without a transition period. This is a so-called hard Brexit. The ...
General The Single Administrative Document is a standard form used for declaring imports, exports, transit and several other customs procedures. It is still occasionally used in the paper form. In almost all cases ...
Sample Single Administrative Document (First Page only) There are enlarged copies below. There is also and Excel File Copy also below The above is a copy of the paper standard administrative document (first ...
Types of Warehouse Customs warehousing is a procedure by which non-EU goods may be stored in EU territory without being subject to import duties. Duty becomes payable when the goods are released into free ...
Scope The following notes cover the Single Administrative Documents for the following customs processes release for free circulation (import) end use inward processing temporary admission customs warehousing Box 1: ...
Declarations Covered This article relates to the completion of single administrative form in relation to export/dispatch re-exportation customs warehousing or manufacturing under customs supervision and customs ...
General This section reproduces notes from the EU Customs Code, Appendis D1. The reference to other appendices refer to those in the Code, which are not reproduced here. This section contains only the specific basic ...
Brexit Customs Risk After Brexit, the European Union customs laws will no longer apply to the United Kingdom. If there is a transitional period, they will continue to apply until the end of the transitional period. ...
Outward Processing I Outward processing is a customs procedure which allows goods to be exported out of the EU for processing and then re-imported, with relief granted from import duties on the EU content of the ...
Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to ...
The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching ...
Classification of goods for tariff purposes It is essential that importers, exporters and their representatives properly classify goods. The failure to do so can give rise to an unpaid customs debt. This may arise in ...
Interpreting the Customs Tariffs (TARIC) The tariff is interpreted as a legal instrument. The courts interpret the Code in a broadly similar manner to the interpretation of legal documents and legislation generally. ...
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 ...
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 ...
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 ...
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 ...
Export goods must be presented to customs. Regulations are to provide in detail as to how exports are to be notified. Regulations may be made in relation to the operation of the export procedures. They are largely a ...
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 ...
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 ...
Rules of Origin The purpose of rules of origin is to identify the origin of goods. The position is straight-forward when they are produced in a single state. Where they are comprised of raw materials and processes ...
Background The Kyoto Convention entered into force in 1974 and was the first instrument addressing origin on an international scale. For the first time, definitions, standards and recommended practices were given ...
The GSP The General System of Preferences (GSP) is a system of preferences granted by the EU and other states. The GSP provides for preferential tariff treatment accorded by developed contracting parties to products ...
EEA The EEA rules on origin are set out in the EEA agreement. The basic rule is that the product originates if wholly obtained in the EEA or sufficiently processed or worked in it, it will qualify for originating ...
Evidence of Origin The rules of origin are contained in the relevant agreements to which they relate. Attempts have been made to provide common procedural and administrative rule. However, the specific rules ...
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 ...
Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States. Custom duties arise when ...
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