Category Archives: Customs – An Overview
Geting Help with Customs (UK 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 10 July 2020 — see all updates From: HM Revenue & Customs ...
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 ...
UK Customs Administration
Administration HMRC (Her Majesty’s Revenue and Customs) undertake the function of customs duty collection and administration in the UK on behalf of the EU. HMRC also control prohibited and restricted goods, ...
Customs Union Basics
Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the ...
Brexit and Customs Issues
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 ...
Importing / Exporting after Brexit
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. ...
Trade within the EU
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 ...
Importing in the EU
Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied ...
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 ...
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 ...
Transit Procedures
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 ...
Authorised Economic Operators
Authorised Economic Operators The (EU) Community Customs Code provides for Authorised Economic Operators. They are traders who are deemed low risk and compliant with customs obligations. As AEOs they may qualify for ...
Anti-Dumping measures
Definitions An EU Regulations sets out the procedure for the imposition of anti-dumping measures in the European Union. Material injury: substantial injury to EU industry, e.g. loss of market share, reduced price ...
Anti-Subsidy Measures
A Regulation sets out the European Union (EU) rules on the protection against subsidised imports from non-EU countries and the conditions for the application of countervailing measures. A subsidy is a financial ...
Transit
Transit Procedures Transit procedures facilitate the free movement of goods through the EU and third countries, by temporarily suspending duties and charges until they reach their final destination. There are three ...
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 ...
EU Withdrawal Note Customs & Indirect Tax
NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF CUSTOMS AND INDIRECT TAXATION The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the ...
Customs Declaration Service
Customs Declaration Service This page brings together information about the new Customs Declaration Service (CDS). Published 7 March 2014 Last updated 14 December 2018 — see all updates From: HM Revenue & Customs ...
Departmental Resposibility
Guidance UK Trade Tariff: department responsibility and supporting legislation Updated 28 April 2016 Contents 1.Basis of the UK Trade Tariff 2.Legal authority for the UK Trade Tariff 3.Notices 4.Government ...
Trade Preference Agreements
Guidance Trade preference agreements: import and export High level trade agreements between countries mean importers and exporters can pay less or no duty on certain goods traded with these countries. Published 2 ...
Tariff Quotas
Guidance UK Trade Tariff: tariff quotas and ceilings Published 1 January 2009 Contents 1.General information 2.Administration 3.Quota information in the UK Trade Tariff 4.The ceiling system 5.More information ...
Valuation
Guidance How to value your imports for customs duty and trade statistics Requirements of the import valuation system and methods for determining the value of goods produced outside the EU, for customs and VAT ...
Freight Forwarding
Guidance Freight forwarding: moving goods Freight forwarders oversee the worldwide movement of cargo, packing, documentation and customs clearance, on behalf of importers and exporters. Published 12 September 2012 ...
Freight Forwarder Issues
Guidance Freight forwarding: managing risk Understand how trading conditions and insurance can limit the financial risk for freight forwarders. Published 23 August 2012 Last updated 13 June 2013 — see all updates ...
Customs Warehouse
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 ...
CHIEF Customs System
Guidance Customs Handling of Import and Export Freight: the current system for processing trader declarations Use the CHIEF system to process declarations for goods entering and leaving the UK or EU through ports and ...
Authorised Economic Operators
Guidance Authorised Economic Operator for imports and exports Find out about the benefits of Authorised Economic Operator (AEO) status, who can be an AEO and how to apply. Published 21 September 2012 Last updated 7 ...
Tariff Preferences
Guidance UK Trade Tariff: preferential trade arrangements for countries outside the EU Updated 19 September 2018 Contents 1.Background 2.Alphabetical list of countries eligible for preference 3.List of countries ...
Tariff Decision Appeals
Guidance UK Trade Tariff: appeals Published 1 January 2009 Contents 1.Background 2.Requests for rulings to HMRC 3.Other measures 1. Background The staff of HM Revenue and Customs (HMRC) will help traders in every ...