The Customs (Import) (Duty) (EU Exit) Regulations 2018

 

1. 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 1996 on the protection of species of wild fauna and flora by regulating trade therein.

 

2. The following notice has force of law, by virtue of Regulation 4(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 

Where goods fall within regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 and are goods that are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein, notification of import must be made by completion of the requirements set out in Article 4(1) of Council Regulation (EC) No 338/97.

 

3. The following notice has the force of law by virtue of Regulations 4(3) and 4(4) of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of goods for NATO forces covered by a NATO 302 form 

The notification of importation can be made by the submission of a NATO 302 form.

The submission of a NATO 302 form can be made by a person who is a representative of NATO forces.

The following procedural rules apply:

A NATO 302 form shall be completed for all import movements of goods for NATO forces.

The NATO forces shall ensure that the relevant details pertaining to the import are entered on the NATO 302 form prior to the departure of the goods movement from a NATO country to the UK.

The movement of goods to the UK will be under transit using the NATO 302 form.

On arrival at the UK office of destination the forms must be signed and stamped by the NATO forces representative.

Copies of the NATO 302 form must be given, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces when the goods consignment has arrived at the NATO forces office of destination in the UK.

 

 

4. The following paragraph has the force of law, by virtue of Regulation 4(3)(a), 4(3)(b) and 4(4) of the Customs (Import Duty) (EU Exit) Regulations 2018 

Where an electronic advanced declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, notification of import must include the following information:

• Name of Importer
• Passport number
• Date and time of arrival into the UK
• Description of goods declared

 

5. The following text has force of law under regulation 4(3C) and 4(3D)(a) and (b) of the Customs (Import Duty) (EU Exit) Regulations 2018 (CIDEER) 

Where deemed notification has occurred under regulation 4(3A) or 4(3AB), of the Customs (Import Duty) (EU Exit) Regulations 2018 the notification of arrival of goods in the UK must be made electronically.

The notification must contain:

• Goods item number, if available
• Signature/authentication
• Identifiers of previous documents, including a Master Reference Number (MRN) or Inventory Consignment Reference (ICR) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• Representative identification number, where one has been appointed
• Representative status code, where one has been appointed
• Identification number of the person presenting the goods, such as EORI or badge code
• Mode of transport at the border
• Identification of actual means of transport crossing the border
• Identity of active means of transport crossing the border, if different to the actual means of transport

Electronic notification must be made to either HMRC’s declaration system or a commercial system operated by an approved port. The person must secure that the declaration status is changed to ’arrived’ on arrival into the UK, by electronic means.

 

6. The following paragraph has force of law by virtue of Regulation 4(3)(c)(i) of The Customs (Import Duty) (EU Exit) Regulations 2018 

https://www.legislation.gov.uk/uksi/2018/1248/regulation/4/made

For goods that were subject to Regulations 6 or 6A  – because they were not unloaded or only temporarily unloaded from a vessel, train or aircraft at a place in the United Kingdom – immediately before they are finally unloaded in the United Kingdom, the place referred to in regulation 4(3)(c)(i) is the place that the goods are finally unloaded in the United Kingdom.

 

7. The following notice has the force of law by virtue of Regulation 4(3)(c)(i) of the Customs (Import Duty) (EU Exit) Regulations 2018

For the purposes of Regulation 4 of the Customs (Import Duty) (EU Exit) Regulations 2018, the place where notification of the importation of goods into the United Kingdom must be given is:

• The place where the goods are imported, or
• A rail freight terminal or rolling stock depot specified below, where this is the end destination

RAIL FREIGHT TERMINALS

Depot Name	Location	Depot address
Arlington Fleet Group Limited	Hampshire	Arlington Fleet Group Limited Railway Works Campbell Road Eastleigh Hampshire SO50 5AD
Colas Rail Rugby	Warwickshire	Colas Rail Rugby Colas Rail Operations Centre Mill Road Rugby Warwickshire CV21 1BE
Derby Etches Park T&RSMD	Derby	Derby Etches Park T&RSMD Deadman’s Lane Derby DE24 8BS
Derby Railway Works	Derby	Derby Railway Works Bombardier Transportation UK Ltd. Litchurch Lane, Derby, DE24 8AD
Doncaster Roberts Road Depot	Doncaster	Roberts Road Depot, Roberts Road, Balby Doncaster. DN4 0JT
Freightliner – Crewe Basford Hall Yard	Crewe	Freightliner – Crewe Basford Hall Yard Basford Hall Off Gresty Road Crewe, CW2 5AA
Freightliner Leeds Vehicle Maintenance Facility	Leeds	Freightliner Leeds Vehicle Maintenance Facility Midland Road Hunslet Leeds West Yorkshire LS10 2RJ
Freightliner Manchester Vehicle Maintenance Facility	Manchester	Freightliner Manchester Vehicle Maintenance Facility Guide Bridge Manchester M34 5HF
Freightliner Maritime Terminal	Southampton	Freightliner Maritime Terminal Western Docks Southampton SO15 0GN
Freightliner Millbrook Terminal	Southampton	Freightliner Millbrook Terminal Millbrook Point Road Southampton SO15 0AB
Grangemouth Rail Freight Terminal	Falkirk	Grangemouth Rail Freight Terminal Laurieston Road Grangemouth Falkirk FK2 7AJ
Ipswich Maintenance Facility	Ipswich	Ipswich Maintenance Facility Freightliner Ancaster Road Ipswich IP2 9AA
Ipswich Top Yard Freightliner Vehicle Maintenance Facility	Ipswich	Ipswich Top Yard Freightliner Vehicle Maintenance Facility Ranelagh Road Ipswich IP2 0AF
Margam Knucle Yard	Port Talbot	Margam Knucle Yard Abbey Works Margam Port Talbot SA13 2NG
Mossend Euroterminal	Lanarkshire	Mossend Euroterminal McNeil Drive Eurocentral Motherwell Lanarkshire ML1 4UR
Motorail UK Limited	Warwickshire	Motorail UK Limited Quinton Rail Technology Centre Station Road Long Marston Warwickshire CV37 8PL
Network Rail East Lancashire Railway	Lancashire	Network Rail East Lancashire Railway Locomotive Works (T&RS Offices) Baron Street, Bury Lancashire BL9 0TY
Network Rail – High Output Operating Base	Swindon	Network Rail, High Output Operating Base Transfer Bridge Industrial Estate County Road Swindon SN1 2EL
Peterborough	Peterborough	GB Railfreight Peterborough Depot Off Maskew Avenue Peterborough PE1 2AS
Railway Technical Centre – Derby	Derby	Railway Technical Centre – Derby Loram 500 London Rd Derby DE24 8BQ
Southampton Maritime Maintenance Depot	Southampton	Southampton Maritime Maintenance Depot Western Docks Southampton SO15 0GN
Tarmac	Derbyshire	Tarmac Tunstead Quarry Wormhill Nr Buxton Derbyshire SK17 8TG
Tarmac Cement Plant	Dunbar	Tarmac Cement Plant Dunbar EH42 1SL
Tees Yard	Stockton on Tees	Tees Yard Middlesbrough Road Stockton on Tees TS17 7BN
Telford International Railfreight Park	Shropshire	Telford International Railfreight Park Off Hortonwood Roundabout Wellington Shropshire TF1 1LX
Telford Rail Freight Terminal	Telford	Telford Rail Freight Terminal Telford International Rail Freight Park Horton Wood Telford TF1 7GT
Trafford Park Euro Terminal	Manchester	Trafford Park Euro Terminal Westinghouse Road Trafford Park Manchester M17 1EU
Vehicle Maintenance Facility Crewe	Crewe	Vehicle Maintenance Facility Crewe Freightliner VMF Basford Hall Fuel Point Off Gresty Road Crewe, CW2 5AA
Wabtec Rail	Doncaster	Wabtec Rail PO Box 400 Doncaster House, Hexthorpe Rd, Doncaster DN4 0BF
WH Davies Ltd	Mansfield	WH Davies Ltd Shirebrook Depot Langwith Road Langwith Junction Shirebrook Mansfield NG20 9RN
Wolverhampton Steel Terminal	Wolverhampton	Wolverhampton Steel Terminal Knowles Road Wolverhampton WV1 2ET

 

RAIL DEPOTS – ROLLING STOCK

 

Depot Name	Location	Depot address
Ashford	Ashford	Ashford Train Maintenance Centre Station Approach Ashford TN23 1EZ
Axiom Rail (Stoke) Ltd	Staffordshire	Axiom Rail (Stoke) Ltd Whieldon Road Stoke-on-Trent Staffordshire ST4 4HP
Bescot Traction and Maintenance	West Midlands	Bescot Traction and Maintenance Depot Westmore Way Wednesbury West Midlands WS10 0UJ
Bounds Green	London	Bounds Green Train Maintenance Centre Bridge Road London N22 7SE
Cardiff Canton Traction and Maintenance	Cardiff	Cardiff Canton Traction and Maintenance Depot Leckwith Road Cardiff CF11 6SY
Carlisle Kingmoor Yard	Carlisle	Carlisle Kingmoor Yard Off Cargo Road Carlisle CA6 4BA
Clayhills	Aberdeen	Aberdeen Clayhills Service Delivery Depot 1 South College Street Aberdeen AB11 6JW
Craigentinny	Edinburgh	Craigentinny Train Maintenance Centre 167 Mountcastle Crescent Edinburgh EH8 7TE
Doncaster	Doncaster	Doncaster Carr Train Maintenance Centre Ten Pound Walk Doncaster DN4 5HX
Doncaster Belmont	Doncaster	Doncaster Belmont Balby Carr Bank Doncaster DN4 8DE
Eastleigh Works	–	Arriva Traincare – Eastleigh Works 8 Campbell Road Eastleigh S050 5AE
Ferme Park Sidings	London	Cranford Way Hornsey London N8 9DG
Harwich Parkeston Sidings	Harwich	Harwich Parkeston Sidings Harwich CO12 4SR
Heaton	Newcastle	Heaton Train Maintenance Depot Benfield Road Newcastle NE6 2XT
Inverness	Inverness	Inverness T & RS Depot Longman Road Inverness IV1 1RY
Metro	Newcastle upon Tyne	Metro Depot Cheswick Drive Gosforth Newcastle upon Tyne NE3 5DG
Mossend Down Yard	Bellshill	Mossend Down Yard Holytown Road Bellshill ML4 1EE
Neville Hill	Leeds	Neville Hill Train Care Depot Osmondthorpe Lane Leeds LS9 9BJ
Newton Aycliffe – Main Location	Newton Aycliffe	Hitachi Rail Merchant Park Millennium Way Aycliffe Business Park Newton Aycliffe DL5 6UG
Nexus Howdon Satellite Depot	Newcastle	Wallsend Road Howdon NE28 0AE
North Pole	London	North Pole Train Maintenance Centre Mitre Way White City London W10 6AU
Norwich Crown Point Traction and Maintenance	Norwich	Norwich Crown Point Traction and Maintenance Depot Hardy Road Norwich NR1 1JR
Plasser UK	London	Plasser UK Manor Road West Ealing London W13 0PP
Ruislip Underground	Middlesex	TransPlant c/o London Underground Ltd Ruislip Underground Depot West End Road Ruislip Middlesex HA4 6NS
Stadler Rail Service UK Ltd	Kirkdale Liverpool	Stadler Rail Service UK Ltd Kirkdale Depot Marsh Street Liverpool L20 2BN
Stadler Rail Services UK	Newcastle	Gosforth Depot Newcastle upon Tyne NE3 5DG
Stewarts Lane	London	Stewarts Lane Depot Dickens Street Battersea London
Stoke Gifford	Bristol	Stoke Gifford Train Maintenance Centre Northway Off Gloucester Road North Filton Bristol BS34 7QG
Swansea	Swansea	Swansea Train Maintenance Centre Morfa Road Swansea SA1 2HH
Toton	Long Eaton	Toton Depots Derby Road Long Eaton NG10 5AP
Warrington Arpley Yard	Warrington	Warrington Arpley Yard Slutchers Lane Warrington WA1 1NA
Wembley EFOC	London	Wembley EFOC No 10 North Circular Road Stonebridge Park London NW10 0RR
Wigan Springs	Wigan	Wigan Springs Depot Warrington Road Wigan WN3 4PS

 

 

8. The following paragraph has force of law, by virtue of Regulations 8(5)(a)&(b) and 8(6) of The Customs (Import Duty) (EU Exit) Regulations 2018   

A temporary storage declaration must be made electronically and must contain the following information:

• goods item number
• signature/authentication
• previous documents, including a Master Reference Number (MRN) for any entry summary declaration, customs declaration or temporary storage declaration
• any additional information which is deemed helpful
• documents produced, certificates and authorisations, additional references
• Local Reference Number (LRN)
• identification of Temporary Storage premises
• declarant Identification
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• person notifying the arrival of goods following movement under temporary storage identification
• location of goods
• supervising customs office
• date of presentation of goods
• gross mass
• description of goods
• type of packages
• number of packages
• shipping marks
• commodity code
• identity of means of transport on arrival
• container identification number
• seal number

 

9. The following paragraph have force of law under regulations 22(2) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The paper form for a declaration made by a qualifying traveller for the purposes of regulation 22(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 is at Annex A

 

10. The following paragraphs have force of law, by virtue of Paragraph 31(3) of The Customs (Import Duty) (EU Exit) Regulations 2018   

To use the simplified Customs declaration process a person must demonstrate that they maintain and operate a set of documented procedures that accurately describe:

• the structure and internal controls of the business, including the flow of goods, how the audit trail is maintained
• the security and archiving of documentation
• the procedures for back-up, recovery, fallback, archiving and retrieval of business records
• the making of customs declarations and the use of customs agents
• how irregularities and errors are identified and actioned
• how they ensure that relevant employees inform the customs authority when irregularities or errors are discovered

Where a person holds a licence to import or export restricted goods or holds a licence or authorisation granted in relation to commercial policy measures or trade in agricultural products, that person must also demonstrate they have procedures in place for the handling of those licences and complying with the requirements of such authorisations.

 

11. The following notice has the force of law by virtue of Regulation 37B(5)(a)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018    

For imports made using fixed transport installations after the end of the transition period but not later than 30 June 2021 the supplementary Customs declaration required under Regulation 37B(5)(a)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018 must be made no later than 175 days after the time at which the simplified Customs declaration is made.

 

12. The following notice has the force of law by virtue of Regulation 37B(5)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018    

To comply with the EIDR procedure under regulation 37B in respect of goods imported using a fixed transport installation (FTI), the operator of the FTI or the consignee of the goods must comply with the following stipulations.:

The simplified export declaration must be entered into an EIDR electronic system and contain the minimum amount of information needed to declare the goods as set out in Annex I below.

A single EIDR record must cover no more than a 24 hour period, but where a shorter timeframe is used to record movements of energy products, the records may reflect that.

The EIDR must be followed by the supplementary Customs declaration which may aggregate EIDR declarations across the tax period (one calendar month) according to normal simplified Customs declarations processes aggregation rules.

A supplementary declaration must:

• include the acceptance date and time of the associated EIDR, which is the date and time of entry in the declarant’s records or, where imports are to be aggregated, the last day of the calendar month in which the imports happened
• in addition to the core information declared on the EIDR, also contain the remainder of the information required to complete a full declaration for the free-circulation procedure

Annex I

Entry In Declarants Records Dataset

• the customs procedure code, if the goods are controlled
• a unique consignment reference
• the date and time of entry in records
• a written description of the goods
• the commodity code
• customs value
• quantity of goods
• the stock account reference number – if appropriate
• the warehouse approval number – if appropriate
• details of the person you’re representing if you are making a declaration on behalf of someone else

 

13. The following paragraph has force of law by virtue of Regulation 39A(9) of the Customs (Import Duty) (EU Exit) Regulations 2018 

 

The evidence that must be provided by a qualifying traveller is the Declaration Reference Number or Master Reference Number (MRN) generated by HMRC’s online systems (Customs Handling of Import and Export Freight (CHIEF) or Customs Declaration System (CDS)).

 

 

14. The following has force of law by virtue of Regulation 39B(8) of the Customs (Import Duty) (EU Exit) Regulations 2018   

The evidence that must be provided, where so required, is the Unique Reference Number (URN) generated by the HMRC declaration system called the Merchandise in Baggage Online Declaration Service (MODS).

• a printed or electronic (PDF or screen shot) copy of the customs declaration generated by MODS; or
• where it has not been possible to retrieve a printed or electronic copy of the customs declaration, a Unique Reference Number (URN)

 

 

15. The following paragraph has force of law, by virtue of Regulation 41(3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

 

The forms of payment accepted by HMRC to discharge a liability to pay import duty are:

• corporate credit card
• commercial or personal debit card
• drawing on a guarantee
• bank transfer (Bacs, CHAPS)
• online or telephone banking (Faster Payments)
• cheque
• direct debit, where a person is approved by HMRC to defer payment of any liability to import duty
• personal credit card, but only at the UK border
• cash

 

 

16. The following regulation has force of law by virtue of Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018

The amount set out for the purposes of the definition of “specified limit” at Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018 is £10,000.

 

 

17. The following paragraphs have force of law, by virtue of Regulations 58(2) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

Except where the application concerns:

• import duty on goods imported by post; or
• defective and non-compliant goods, as referred to in regulation 51 of The Customs (Import Duty) (EU Exit) Regulations 2018

an application for remission or repayment of import duty must be made on form C285 (Application for repayment/remission) Version 2.0 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/C285(PI)&template=C285.xdp, and be sent to the following address:

BT-NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom

The application must include or be accompanied by any information specified in the form.

An application for repayment or remission of import duty for goods imported by post must be made on Form BOR 286 (Customs Duty and/or import VAT relating to imports by post) dated December 2019, available at:   https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/857236/BOR286.pdf, and be sent to following address:

 

Border Force

Coventry International Hub

Siskin Parkway West

COVENTRY

CV3 4HX

 

The application must include or be accompanied by any information specified in the form.

An application for repayment or remission of import duty for defective and non-compliant goods under as referred to at Regulation 51 of The Customs (Import Duty)(EU Exit) Regulations 2018 must be made on Form C&E 1179 (Claim for repayment of Import duty, CAP charges, ADD Charges, VAT and Excise Duty paid on rejected imports) dated July 2017, available at

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/628286/c_e1179.pdf, and be sent to the following address:

HM Revenue and Customs
BT&C (C&E 1179 Team)
Erskine House
20-32 Chichester Street
Belfast
BT1 4GF

The application must include or be accompanied by any information specified in the form.

 

 

18. The following text has force of law by virtue of Regulation 85 (1) (2) of The Customs (Import Duty) (EU Exit) Regulations 2018   

 

An application for authorisation to declare goods for import using the Simplified Declaration Process (SDP) or Entry in the Declarant’s records (EIDR) must be made by completing Form C&E 48 (v.11/20) available at https://www.gov.uk/government/publications/import-and-export-simplified-procedures-application-ce48:

 

Completed applications should be posted to:

 

HM Revenue & Customs

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

 

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

 

An application must include the information required by form C&E 48.

 

An application must also include or be accompanied by:

Written procedures detailing how Customs processes are to be handled by the applicant.

 

 

19. The following paragraphs have force of law by virtue of Regulation 85(1) and 85(2) of The Customs (Import Duty)(EU Exit) Regulations 2018

 

An application for approval as an authorised economic operator must be made by completing the online application form. This is available from https://www.gov.uk/guidance/apply-for-authorised-economic-operator-status

 

An application must include the information required by the above forms, as relevant to the application, and must include the applicant’s:

 

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number

Applications for approval to give a Customs Comprehensive Guarantee

 

An application to give a Customs Comprehensive Guarantee can be made in either of the following ways:

 

• By completing CCG1 v2 available from https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts and posting to:

 

Customs Comprehensive Guarantee (CCG) Team

Ralli Quays

3 Stanley Street

Manchester

M60 2LA

 

• By completing the CCG1 (version HMRC 10/2019) online application form available from https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts

 

The application must include all the information required by the form, including the applicant’s:

 

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number

 

An application must also include, or be accompanied by:

 

• Copies of finalised annual accounts for the past 3 years.
• Details of any Duty Deferment accounts held.
• Confirmation of whether the applicant has any existing guarantees in place for liabilities or potential liabilities to pay import duty.
• Where a reduction or waiver of the level of guarantee is applied for, a completed Form CCG1F (version HMRC 08/19) available from https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts

 

 

20. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulation 2018  

An application to give a Customs Comprehensive Guarantee must be made by completing the CCG1 (version HMRC 12/2020) online application form, available from  https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts

The application must include all the information required by the CCG1 form, including the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number

An application must also include, or be accompanied by:

• Copies of finalised annual accounts for the past 3 years.
• Details of any Duty Deferment accounts held by the applicant.
• Confirmation of whether the applicant has any existing guarantees in place for liabilities or potential liabilities to pay import duty.
• Where a reduction or waiver of the level of guarantee is applied for, a completed Form CCG1F (version HMRC 08/19) available from https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts

 

21. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an authorised use procedure must be made by either:

• completing form SP1 v1.2 online at https://www.gov.uk/government/publications/import-and-export-apply-for-end-use-relief-sp1; or
• completing form SP1 v1.2 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

 

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

The application must include all the information required by the SP1 form, including the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number (if they have one).

 

22. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for approval to operate a premise as a place to keep goods declared for a storage procedure must be made by either:

• completing form SP2 v3.0 Online at https://www.gov.uk/government/publications/import-and-export-apply-to-operate-a-customs-warehouse-sp2; or
• completing form SP2 v3.0 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

Leeds.citexarteam@hmrc.gov.uk

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

The application must include all the information required by the SP2 form, including the applicant’s:

• full name,
• full address, and
• VAT and Economic Operator Registration and Identification (EORI) number.

The application must also include or be accompanied by:

• Details of the address where customs accounts and records in relation to goods stored on the premises are, or will be, held.
• Evidence of the applicant’s economic need for approval to operate premises as a place to keep goods declared for a storage procedure.
• A list of any other Customs approvals held by the applicant.
• Details of how the applicant proposes to ensure the proper conduct of operations necessary to comply with their customs obligations in relation to the approval.
• A description of the records and accounting arrangements the applicant intends to apply to ensure and demonstrate the proper conduct of operations in relation to the approval.

 

23. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an inward processing procedure must be made by either:

• completing form SP3 v4.0 online at https://www.gov.uk/government/publications/import-and-export-apply-for-inward-processing-relief-sp3; or
• completing form SP3 v4.0 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs

BT&C

Inward/Outward Processing Team

Graeme House

Derby Square

Liverpool

L2 7XS

 

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

The application must include all the information required by the SP3 form, including the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number (if they have one).

The application must also include or be accompanied by:

• A description of the goods (or type of goods) to be declared for the procedure.
• The address of any premises at which the goods are to be processed, used or stored while declared to the procedure.
• Evidence of the applicant’s economic need for an authorisation to declare goods for the procedure.
• A list of any other Customs approvals held by the applicant.
• Where required for the purpose of the economic condition at regulation 20 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation.

 

24. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an outward processing procedure must be made by either:

• completing form SP4 v3 online at https://www.gov.uk/government/publications/import-and-export-apply-for-outward-processing-relief-sp4;or
• completing form SP4 v3 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs

BT&C

Inward/Outward Processing Team

Graeme House

Derby Square

Liverpool

L2 7XS

 

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

The application must include all the information required by the SP4 form, including the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number (if they have one).

The application must also include or be accompanied by:

• A description of the goods (or type of goods) to be declared for the procedure.
• The address of any premises at which the goods are to be processed, used or stored while declared to the procedure.
• Evidence of the applicant’s economic need for an authorisation to declare goods for the procedure.
• A list of any other Customs approvals held by the applicant.
• Where required for the purpose of the economic condition at regulation 27 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation.

 

25. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for a temporary admission procedure must be made by either:

• by completing form SP5 v3 online at https://www.gov.uk/government/publications/import-and-export-apply-for-temporary-admission-sp5,; or
• by completing form SP5 v3 which can be obtained at the above address and posting the completed form to:

HM Revenue & Customs

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

Leeds.citexarteam@hmrc.gov.uk

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager.

An application must include all the information required by the SP5 form, including the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number (if they have one).

The application must also include or be accompanied by:

• A description of the goods (or type of goods) to be declared for the procedure.
• The address of any premises at which the goods are to be used or stored while declared to the procedure.
• Evidence of the applicant’s economic need for an authorisation to declare goods for the procedure.
• A list of any other Customs approvals held by the applicant.

 

26. Regulation 85(2) of the Customs (Import Duty) (EU Exit) Regulations 2018  

Authorised Banana Weigher

The following text has force of law by virtue of Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 regulation 3(1) and 3(3) and Customs (Import Duty) (EU Exit) Regulations 2018 regulation 85(2).

To apply for authorisation as an authorised banana weigher you must complete an application form, which is available by emailing: belfast.pcateam@hmrc.gov.uk

You must then complete the application form and send it to:

NCH –C18 –VMM-NMA
HM Revenue and Customs
BX9 1GZ

Applications can also be submitted by email: belfast.pcateam@hmrc.gov.uk

The application must contain the following information:

Authorised banana weigher application – data requirements

(1) Applicants name and address

(2) Contact name

(3) Email address

(4) Telephone number

(5) Economic Operators Registration and Identification (EORI) number

(6) Details of the bananas to be weighed, e.g. supplier, brand, type

(7) Estimated number of containers per month

(8) Estimated number of banana certificates per month

(9) Address of weighing premises (if different from (1) above)

(10) Details of any current or previous customs approvals or authorisations

(11) Signature of a current director of the company and date

(12) Status of signatory

 

27. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 42(4) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)  

Any application for approval to transfer or receive rights and obligations must be made:

• as part of an application to declare goods for the relevant procedure.
• by an application made in writing and sent to the applicant’s supervising office (as notified to that applicant by HMRC); or
• by an application made in writing and sent to the relevant address below:

For applications concerning and inward or outward processing procedure 

HM Revenue & Customs

BT&C

Inward/Outward Processing Team

Graeme House

Derby Square

Liverpool

L2 7XS

 

For applications concerning a storage, temporary admission or authorised use procedure

HM Revenue & Customs

Authorisations and Returns Team

Trinity Bridge House

2 Dearmans Place

Salford

M3 5BS

An application must include:

• Information, such as a reference number, that identifies any approvals previously granted to the applicant in relation to the relevant procedure.
• A list of the goods in respect of which the application is being made, and details of where these goods are located.
• In cases where the application does not concern all of the rights and obligations in relation to those goods, a list of the rights and obligations in respect of which the application is made (the relevant rights and obligations).
• Information, such as a reference number, that identifies any previous applications made by the applicant to transfer or receive the relevant rights and obligations.

An application must also include the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number (if they have one).

Any application for approval to transfer relevant rights and obligations should also include the full name and address of the proposed recipient of the relevant rights and obligations.

Applications for approval to transfer or receive rights and obligations in relation to a storage procedure should also include the full name and address of the other party to the proposed transfer.

 

28. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 as applied by virtue of Regulation 59 of the Customs (Export) (EU Exit) Regulations 2019   

An application for premises to be approved by HMRC as an appropriate place for the examination of goods declared for export, for the purposes of Regulation 40(6A) of the Customs (Export) (EU Exit) Regulations 2019 must be made by either:

• completing form C&E42 available online at
  https://www.gov.uk/guidance/apply-for-designated-export-place-approval

  or

• completing form C&E48 CSE available online at
  https://www.gov.uk/government/publications/apply-for-customs-supervised-exports-approval-ce-48-cse

An application must include the information required by the relevant application form, and must include the applicant’s:

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number.

An application must also include or be accompanied by:

• details of the applicant’s documented procedures for controlling goods; and
• a floor plan of the premises, which clearly indicates the area in respect of which the application is being made.

 

29. The following paragraphs have force of law by virtue of Regulation 85(2) of the Customs (Import Duty) (EU Exit) Regulations 2018   

An application for approval to defer payment of a liability to import duty in accordance with regulation 43(2), (3), (5) and (8) of the Customs (Import Duty) (EU Exit) Regulations 2018 must be made online by completing form DDA1 (version 10/2020) which is available at the following link: https://www.gov.uk/guidance/apply-for-an-account-to-defer-duty-payments-when-you-import-or-release-goods-into-great-britain. A Government Gateway account is needed to complete the form.

An application must include the information required by the above form, including the applicant’s

• full name,
• full address, and
• Economic Operator Registration and Identification (EORI) number.

An application for approval to defer payment of a liability to import duty in accordance with regulation 43 (5) and (8) must also be accompanied by:

• Details of whether the applicant holds Authorised Economic Operator (Customs Simplification) status
• Information on the value of the applicant’s net assets
• Details of any breaches by the applicant of customs or taxation rules in the last three years
• Details of any customs or excise authorisations held by the applicant that have been cancelled or revoked in the last three years
• Details of any debts owed by the applicant to HMRC; and
• Information on whether the applicant has been subject to insolvency or bankruptcy proceedings in the last three years.

An application for approval to defer payment of a liability to import duty in accordance with regulation 43(8) must be accompanied by a completed PFS1 (version HMRC 10/2020) available at the following link: https://www.gov.uk/guidance/tell-hmrc-more-information-if-you-are-applying-for-a-guarantee-waiver-for-duty-deferment-payments-in-great-britain

 

30. 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 2019) 

The cases specified under regulation 85(3) where a matter requiring approval under Part 9 of the import duty regulations does not require an application are:

2020. an authorisation of “an authorised declarant” under regulation 3 of the Customs (Bulk Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
2021. an approval to defer payment of liability to import duty under regulation 43(5) or 43(8) of the Customs (Import Duty) (EU Exit) Regulations 2018

 

31. The following paragraphs have force of law, by virtue of Regulation 95(1)(b) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

A guarantee must be provided in one or more of the following forms:

• an undertaking by a guarantor in relation to a comprehensive guarantee in the Form CCG2 version 1.4 available at the following link: give-a-customs-comprehensive-guarantee-CCG2 
• an undertaking given by a guarantor in relation to a single guarantee in the Form C&E250 version 1.0 obtained at the following link: Deed-of-Guarantee–for-payment-due-to-HMRC-commissioners-(C&E250)
• an undertaking given by a guaranteeing association for the purposes of Chapter IV of the Customs Convention on the ‘ATA Carnet’ for the temporary admission of goods done at Brussels on 6 December 1961 or Chapter IV of Annex A to the Convention on Temporary Admission done at Istanbul on 26 June 1990.
• an undertaking in the form of a general guarantee account approved by HMRC pursuant to an application made on the form provided at Annex A or
• a cash deposit given to the HMRC National Clearance Hub in sterling or any of the following equivalents to a cash deposit:-
• corporate credit card
• commercial or personal debit card
• bank transfer (BACS, CHAPS, Faster Payments)
• cheque

Annex A

 

A guarantee in respect of a potential liability to pay import duty must be given in one or more of the following forms:

• an undertaking by a guarantor in relation to a comprehensive guarantee in the Form CCG2 version 1.4 available at the following link: give-a-customs-comprehensive-guarantee-CCG2
• an undertaking given by a guarantor in relation to a single guarantee in the Form C&E250 version 1.0 available at the following link: Deed-of-Guarantee-for-payment-due-to-HMRC-commissioners-(C&E250)
• an undertaking given by a guaranteeing association for the purposes of Chapter IV of the Customs Convention on the ‘ATA Carnet’ for the temporary admission of goods done at Brussels on 6 December 1961 or Chapter IV of Annex A to the Convention on Temporary Admission done at Istanbul on 26 June 1990
• an undertaking in the form of a general guarantee account approved by HMRC pursuant to an application made on the form provided at Annex A  or
• a Joint Contractual Liability (JCL) Form version 1.1 available at the following link: Give-a-joint-contractual-liability-for-customs-comprehensive-guarantee-potential-debts-JCL.
• a cash deposit or any of the following equivalents to a cash deposit, given to the HMRC National Clearance Hub in sterling:-
• corporate credit card
• commercial or personal debit card
• bank transfer (BACS, CHAPS, Faster Payments)
• cheque

 

32. The following paragraphs have force of law by virtue of Regulation 96(5) of the Customs (Import Duty) (EU Exit) Regulations 2018

Persons authorised by the Prudential Regulation Authority under the Financial Services and Markets Act 2000 are to be treated as approved guarantors under this regulation.

 

33. The following paragraphs have force of law, by virtue of Regulation 100(4) and (5) of The Customs (Import Duty) (EU Exit) Regulations 2018

An application to discharge a guarantee in part must:

• be made on the official letter head of the applicant or from an official email account of the applicant
• include the new proposed amount of the guarantee
• include details of the discharge of the liability to import duty and any charges that the guarantee extends to, and
• include the deferment account number (if applicable) of the applicant

Where an application to discharge a guarantee in part is made in relation to a comprehensive guarantee the application must also include:

• the CCG Reference number
• the name and address of the company holding the comprehensive guarantee, and
• the name and address of the comprehensive guarantee guarantor

An application to discharge a guarantee in part where that guarantee is provided in the form of a Joint Contractual Liability must also include the following:

• the CCG Reference number
• the JCL Reference number
• the name and address of the company holding the comprehensive guarantee, and
• the name and address of the of the guarantor of the comprehensive guarantee

Applications must be made to:

In relation to a Customs Comprehensive Guarantee:

Customs Comprehensive Guarantee (CCG) Team

HMRC

Ralli Quays

3 Stanley Street

Salford

M60 2LA

 

Or

customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk

In relation to an individual guarantee for a customs procedure other than Temporary Admission:

National Imports Relief Unit (NIRU)

HMRC

Dorchester House

52-58 Great Victoria Street

Belfast

BT2 7WF

In relation to an individual guarantee for Temporary Admission:

National Temporary Admission Seat (NTAS)

HMRC

Ralli Quays

3 Stanley Street

Salford

M60 9LA

 

 

34. The following paragraph has force of law, by virtue of Regulation 106 of The Customs (Import Duty) (EU Exit) Regulations 2018  

Any item below which indicates that the goods are domestic goods will be sufficient evidence for the purposes of demonstrating that the goods have the status of domestic goods, except where goods are being imported into the United Kingdom and in the course of that journey they were previously exported from the United Kingdom as a result of their removal from Northern Ireland.

44. An appropriately completed copy 4 of a Single Administrative Document. Single Administrative Document full 8 part set (C88 (1-8)) – GOV.UK. bearing   the statement ‘UK domestic goods’ in Box 44.
45. The shipping company manifest where it indicates that the goods are domestic goods loaded onto a vessel in the UK.
46. The invoice or transport document relating to those goods, provided that it relates only to domestic goods and which, where the total value of the goods exceeds £100,000, has been endorsed by the appropriate customs office.
47. The fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, which show that the goods are a catch which is regarded as domestic goods within the terms of Regulation 105 of the Customs (Import Duty) (EU Exit) Regulations 2018.
48. A UK issued ATA Carnet in relation to the goods.
49. A copy of the appropriate electronic Administrative Document (eAD), (or details of the unique Administrative Reference Code (ARC) identifying that eAD), for excise goods which are moving in excise duty suspension.
50. An appropriately completed CMR (Convention on the Contract for the International Carriage of Goods by Road) note where the data indicates the domestic status of the goods.
51. For goods imported into the UK under an outward processing procedure that are not in breach of the terms of the outward processing declaration or any other requirements in relation to the procedure, documentary evidence that the repair was free of charge, such as a warranty or other contractual document, and confirmation that no other change has been made.
52. For goods moving under a transit procedure, a transit declaration bearing the statement ‘UK domestic goods’ in Box 44.

 

Where goods are being imported into the United Kingdom and in the course of that journey they were previously exported from the United Kingdom as a result of their removal from Northern Ireland, evidence that is sufficient to show that the goods are domestic goods are both of the following:

 

1. any commercial, transportation or official documentation relevant to the nature of the goods which are being removed to Great Britain from Northern Ireland that shows that the goods meet the criteria set out in regulation 3 of The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020

 

2020. any commercial, transportation or official documentation relevant to the movement of goods that shows that the goods are of a kind specified in subparagraphs (2) to (5) of regulation 26 of The Customs (Northern Ireland) (EU Exit) Regulations 2020.

 

Commercial, transportation or official documents include but are not limited to the following:

 

• Customer orders
• Contracts
• Correspondence
• Copy invoices
• Advice notes
• Consignment notes
• Packing lists
• Insurance and freight charges
• Evidence of payment
• Credit transfer documents
• Business records

 

 

35. The following text has the force of law, by virtue of Regulation 110 of the Customs (Import Duty)(EU Exit) Regulations 2018  

 

Method 1 – Regulations 111 to 119, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018 

 

The following type of evidence must be provided to support the transaction value:

• A copy of the seller’s invoice or other document against which payment will be made.
• Evidence to support any included, excluded or adjusted amounts provided for by virtue of Regulations 111 to 118, of The Customs (Import Duty)(EU Exit) Regulations 2018. This may include evidence of contracts between buyer and seller detailing the conditions of sale and evidence of the payments made/to be made under those conditions. 

 

Method 2 – Regulations 120 and 122, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018 

The following type of evidence must be provided to support a Method 2 valuation:

• A copy of, or the necessary data to enable HMRC to trace, an import entry (with supporting documents) for identical goods which a Method 1 transaction value has been accepted by HMRC. This transaction value must relate to goods conforming to the conditions provided by virtue of Regulations 120 and 122 of the Customs (Import Duty)(EU Exit) Regulations 2018

 

Method 3 – Regulations 121 and 122, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018 

The following type of evidence must be provided to support a Method 3 valuation:

• A copy of, or the necessary data to enable HMRC to trace, an import entry (with supporting documents) for similar goods for which a Method 1 transaction value has been accepted by HMRC. This transaction value must relate to goods conforming to the conditions provided by virtue of Regulations 121 and 122 of the Customs (Import Duty)(EU Exit) Regulations 2018

 

Method 4 – Regulation 123, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018 

At the time of importation if there is no transaction value or previous method that can be used,

a reasonable estimate for deposit purposes of the final sales value should be provided. This estimate should be supported by a pro-forma invoice, statement of value, or other evidence which equally evidences the final sales value.

 

Once a sufficient quantity of the relevant goods have been sold to allow the unit price to be calculated, copies of the sales invoices and a copy of the calculations must be sent to the National Import Duty Adjustment Centre (NIDAC). Details of the actual deductions claimed must be supplied.

 

Together with the import entry, one of the following forms of evidence must be provided. The form of evidence must be that which evidences the unit price in the greatest aggregate quantity:

• a sales invoice
• a price list current at the time of importation

Unless an overall percentage deduction has been agreed with HMRC, details of the actual deductions claimed must be provided.

 

Method 4 – Fruit and Vegetables, by virtue of Regulation 124 of The Customs (Import Duty)(EU Exit) Regulations 2018 

Alternatively, the Simplified Procedure Value (SPV) scheme can be used for whole fruit and vegetable produce, of a single kind, imported on a consignment basis. SPV cannot be used if there is a transaction value.

 

HMRC will publish a notice outlining the unit prices that will apply at the end of the transition period for relevant fruit and vegetables. The unit prices will be updated every 14 days to reflect price fluctuations. Unit prices that apply up to the end of the transition period can be found on Integrated Tariff of the European Union

 

Method 5, by virtue of Regulation 125 of The Customs (Import Duty)(EU Exit) Regulations 2018 

 

Information about the cost or value of the items must be provided. This information must be based on the producer’s commercial accounts. These accounts must follow the generally accepted accounting principles which apply or have substantial authoritative support in the country where the goods are produced. In addition, information about the producer’s profit and general expenses should be provided. The amount to be added must be in line with the usual figures for profit and general expenses for producers in the country of exportation of the goods:

• of the same class or kind, and
• for export to the UK

 

Method 6, by virtue of Regulation 126 of The Customs (Import Duty)(EU Exit) Regulations 2018 

 

A valuation must be arrived at by using reasonable means consistent with the World Trade Organisation valuation principles. Method 6 is the fallback method and can only be used where none of the earlier methods directly apply. Where aspects of the other 5 methods of valuation are applied, the evidence required is the same as laid out in the specific method used.

 

 

 

36. The following paragraph has force of law, by virtue of Regulation 110 of The Customs (Import Duty)(EU Exit) Regulations 2018    

The type of evidence that HMRC expects to be provided to support the determination of the valuation, or to support the use of one method of valuation instead of another, is set out below.

 

Method 1 

 

The evidence required will be a copy of the seller’s invoice or other document against which payment will be made, together with such supporting documents or records as may be necessary to validate it. This may include telex or similar messages used instead of invoices.

 

Method 2 

 

The evidence required is a copy of an import entry (with supporting documents) for identical goods. This entry must relate to the transaction value of identical goods exported at or about the same time as the goods to be valued. Where a copy of the import entry (and supporting documents) is not available, enough data to enable HMRC to trace the relevant import entry should be provided.

 

Method 3

 

The evidence required is a copy of an import entry (with supporting documents) for similar goods. This entry must relate to the transaction value of similar goods imported at or about the same time as the goods to be valued. Where a copy of the import entry (and supporting documents) is not available, enough data to enable HMRC to trace the relevant import entry should be provided.

 

 

 

37. The following text has force of law, by virtue of Regulation 118(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 

The following are operations constituting a usual form of handling.

 

Unless specified below, an operation may not constitute a usual form of handling if it gives rise to a different classification code for the goods. 

 

(1) Ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport.

 

(2) Reconstruction of the goods after transport.

 

(3) Stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods.

 

(4) Removal of damaged or contaminated components.

 

(5) Conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives.

 

(6) Treatment against parasites.

 

(7) Anti-rust treatment.

 

(8) Treatment:

• by simple raising of the temperature, without further treatment or distillation process, or
• by simple lowering of the temperature even if this results in a different classification code.

 

(9) Electrostatic treatment, uncreasing or ironing of textiles.

 

(10) Treatment consisting in:

• stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits; or
• dehydration of fruits even if this results in a different classification code.

 

(11) Desalination, cleaning and butting of hides.

 

(12) Addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different classification code for the added or replacement goods.

 

(13) Dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different classification code.

 

(14) Mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods.

 

(15) Mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the UK customs tariff, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods, even if this results in a different classification code.

 

(16) Mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0.5%, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0.5 %, by volume, of gas or fuel oils.

 

(17) Dividing or size cutting, out of goods if only simple operations are involved.

 

(18) Packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different classification code.

 

(19) Affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs.

 

(20) Testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved.

 

(21) Dulling of pipe fittings to prepare the goods for certain markets.

 

(22) Denaturing, even if this results in a different classification code.

 

(23) Any other operation intended to improve the appearance or marketable quality of the goods or to prepare them for distribution or resale – provided these operations do not change the nature or improve the performance of the original goods.

 

 

38. The following paragraph has force of law, by virtue of Regulation 127(2) of The Customs (Import Duty)(EU Exit) Regulations 2018    

Similar goods are those which only differ in some respects from the goods being valued. HMRC will take into account the following when considering the similarity between goods:

• whether the goods are produced in the same country
• whether the goods have like characteristics and component materials
• whether the goods can carry out the same tasks
• whether the goods are commercially interchangeable

 

Where the producer of the goods to be valued does not make any similar goods, similar goods produced by a different person can be used. However, in these circumstances the quality, reputation and trademark of the goods may also be considered to affect the similarity.

 

 

39. The following paragraph has force of law, by virtue of Regulation 128(4) of The Customs (Import Duty)(EU Exit) Regulations 2018    

 

For the purposes of Paragraph 3 of Regulation 128 of the Customs (Import Duty) (EU Exit) Regulations 2018 “A is a member of the same family as B” where one of the following relationships exist between A and B.  The relationships listed below may be established through blood, marriage, civil partnership, co-habitation or adoption:

• spouse or civil partner
• child or step-child
• grandchild
• brother or sister (including half-brother or half-sister and step-brother or step-sister)
• parent or step-parent
• grandparent
• aunt or uncle
• niece or nephew
• cousin
• mother-in-law or father-in law
• sister-in-law or brother-in-law
• son-in-law or daughter-in-law
•  co-habitation.

 

40. The following text has the force of law, by virtue of Regulation 130 of the Customs (Import Duty) (EU Exit) Regulations 2018    

The following locations or part-locations are RoRo listed locations for the purposes of regulation 130(1) of The Customs (Import Duty) (EU Exit) Regulations 2018

 

1.Date of listing	2. Date that listing has effect	3. Location	4. Location Address	5. Specific location to be listed  (blank = location in column 4)
30/09/2019	31/10/2019	Cheriton Channel Tunnel Terminal at Folkestone	Eurotunnel Le Shuttle, UK Terminal, Ashford Road, Folkestone, CT18 8XX	–
30/09/2019	31/10/2019	Dover	Eastern Docks, Dover, Kent, CT17 9BU	Eastern Docks, excluding the Dover Cargo Terminal and Eastern Arm
30/09/2019	31/10/2019	Felixstowe	Port of Felixstowe, Felixstowe Dock, Dock Road, Felixstowe, IP11 3SY	RoRo Berth 3 RoRo Berth 4
30/09/2019	31/10/2019	Fishguard	Fishguard Harbour, Dyfed, Pembrokeshire, SA64 0BU	–
30/09/2019	31/10/2019	Harwich	Harwich International Port Limited, Parkeston, Harwich, Essex, CO12 4SR	RoRo Berth 2 RoRo Berth 4
30/09/2019	31/10/2019	Heysham	Heysham Port, Heysham, Lancashire, LA3 2XF	–
30/09/2019	31/10/2019	Holyhead	Port of Holyhead, Stena House, Holyhead, Anglesey, LL65 1DQ	–
30/09/2019	31/10/2019	Hull	Port of Hull, Port House, Northern Gateway, Hull, East Yorkshire, HU9 5PQ	River Terminal 1 5 Quay Middle 5 Quay West
30/09/2019	31/10/2019	Immingham	Immingham Docks, South Humberside, Lincolnshire, DN40 2LZ	Outer Harbour 1, 2, & 3 Berth 11, 1 Berth 11, 2 Berth 12, 1 ramp Berth 12, 2
30/09/2019	31/10/2019	Killingholme	Killingholme Port, Clough Lane, North Killingholme, North Lincolnshire, DN40 3JP	–
30/09/2019	31/10/2019	Liverpool	Port of Liverpool, Maritime Centre, Liverpool, Merseyside, L21 1LA	Langton Berth Gladstone Berth 12 Quays Terminal Birkenhead
30/09/2019	31/10/2019	Newhaven	Newhaven Harbour, Newhaven, East Sussex, BN9 0BN	Newhaven Ferry Terminal
30/09/2019	31/10/2019	Pembroke	Pembroke Port, The Royal Dockyard, Pembroke, Pembrokeshire, SA72 6TD	Pembroke Dock Ferry Terminal
30/09/2019	31/10/2019	Plymouth	Millbay Docks, Plymouth, Devon, PL1 3EF	Plymouth RoRo Berth West Wharf
30/09/2019	31/10/2019	Poole	New Harbour Road, Hamworthy, Poole, Dorset, BH15 4AJ	Poole Continental Freight and Ferry Terminal, excluding South Quay
30/09/2019	31/10/2019	Portsmouth	Portsmouth International Port, Harbour Offices, George Byng Way, Portsmouth, Hampshire, PO2 8SP	Portsmouth International Port: RoRo Berth 1 RoRo Berth 2 RoRo Berth 3 RoRo Berth 4 RoRo Berth 5
30/09/2019	31/10/2019	Purfleet	Purfleet Port, London Road, Purfleet, Essex, RM19 1PD	The entire port, including Dartford International Ferry Terminal and Purfleet Thames Terminal
30/09/2019	31/10/2019	Sheerness	Sheerness Docks, Sheerness, Kent, ME12 1RS	Berths 1 Berth 2 Berth 10
30/09/2019	31/10/2019	Teesport	Teesport, Grangetown, Middlesbrough, Yorkshire, TS6 6UD	No 1 (Riverside) Berth No 2 (Riverside) Berth No 3 (Riverside) Berth

 

 

41. Regulation 131(3) of the Customs (Import Duty) (EU Exit) Regulations 2018   

 

The following paragraph has force of law, by virtue of Regulation 131(3) of the Customs (Import Duty) (EU Exit) Regulations 2018, as amended by Regulation 11(22)(b) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019, which allows HMRC to specify information which can be substituted after the specified time without the consent of an HMRC officer.

 

The following information is specified:

• the RoRo location
• the Vehicle Registration Number
• the trailer number.

 

 

42. The following paragraphs have force of law, by virtue of Regulation 131(8) of The Customs (Import Duty) (EU Exit) Regulations 2018      

The type of evidence of compliance with regulations 131(4) and (6) which HMRC may require is:

1. For ferry and train operators: A copy of the completed terms and conditions of booking between the ferry or train operators and the importer or person to which regulation 131 applies which require that a Customs declaration or temporary storage declaration has been made in respect of the chargeable goods.

1. For the person driving or towing a RoRo vehicle:

1. For goods declared other than by entry in the declarant’s records as defined in regulation 29C or regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018, the Master Reference Number provided if a Customs declaration or an Inventory Consignment Reference if a temporary storage declaration in relation to the goods carried by the RoRo vehicle.
2. For goods declared by entry in the declarant’s records as defined in regulation 29C or regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018: the Economic Operator Registration and Identification number of the importer.

Any evidence requested by an HMRC officer from a ferry or train operator can be provided electronically or on paper.

Any evidence requested by an HMRC officer from the person driving or towing a RoRo vehicle can be provided orally, electronically or in writing.

 

43. The following paragraphs have force of law, by virtue of Regulation 131(8) in respect of Regulations 131(4) and 131(7) of the Customs (Import Duty) (EU Exit) Regulations 2018 as given effect by Paragraph 3 of Regulation 2 of the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 

The type of evidence which HMRC may require the person in possession or control of goods for export to provide is:

1. For goods declared other than by entry in the declarant’s records as defined in regulation 36 of the Customs (Export) (EU Exit) Regulations 2019: the Declaration Unique Consignment Reference

1. For goods declared by entry in the declarant’s records as defined in regulation 36 of the Customs (Export) (EU Exit) Regulations 2019: the Economic Operator Registration and Identification number of the exporter.

The evidence can be provided orally, electronically or in writing.

 

44. The following text has force of law under regulation 131E(6)(c) of the Customs (Import Duty) (EU Exit) Regulations 2018 as amended by Paragraph 15 of Regulation 3 of the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020. This specifies the matters referred to in regulation 4(3D)(a) and (b) which may, for example, specify the details of the matters listed in regulation 4(4)(a) to (c) that are to be included in a notification of importation. 

Where deemed notification has occurred under regulation 4(3A), 4(3AB) or 4(3AC) of the Customs (Import Duty) (EU Exit) Regulations 2018 the notification of arrival of goods in the UK must be made electronically.

The notification must contain:

• Goods item number
• Signature/authentication
• Identifiers of previous documents, including a Master Reference Number (MRN) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• Representative identification number, where one has been appointed
• Representative status code, where one has been appointed
• Identification number of the person presenting the goods (EORI)
• Mode of transport at the border
• Identification of actual means of transport crossing the border
• Identity of active means of transport crossing the border, if different to the actual means of transport

Electronic notification must be made to either HMRC’s declaration system or a commercial system operated by an approved port. The person must secure that the declaration status is changed to ’arrived’ on arrival into the UK, by electronic means.

 

45. The following paragraphs have force of law by virtue of Regulation 131F (4) and (6) of the Customs (Import Duty) (EU Exit) Regulations 2018, as amended by Paragraph 15 of Regulation 3 of the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020. 

Persons specified for the purposes of regulation 131F(4)(b) are those transporting or unloading chargeable goods.

The type of evidence of compliance with regulation 131F(4) which HMRC may require is:

1. For the person unloading chargeable goods or transporting chargeable goods from the location:

1. For goods declared other than by entry in the declarant’s records as defined in regulation 29C or regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018: the Master Reference Number provided if a Customs declaration or an Inventory Consignment Reference if a temporary storage declaration has been made in relation to the goods.
2. For goods declared by entry in the declarant’s records as defined in regulation 29C or regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018: the Economic Operator Registration and Identification number of the importer.

1. For ferry, train and airplane operators where not responsible for unloading chargeable goods: A copy of the completed terms and conditions of booking between the ferry, train or airplane operator and the importer or person to which regulation 131F applies which require that a Customs declaration or temporary storage declaration has been made in respect of the chargeable goods.

Any evidence requested by an HMRC officer from a ferry, train or airplane operator can be provided electronically or on paper.

Any evidence requested by an HMRC officer from the person unloading or transporting chargeable goods can be provided orally, electronically or in writing.

 

46. The following notice has the force of law by virtue of regulation 138A of the Customs (Import Duty) (EU Exit) Regulations 2018  

Fees are authorised to be charged under Part 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 in the following circumstances:

• for parking at premises where HMRC carry out functions in relation to goods declared to a common transit procedure under The Customs Transit Procedures (EU Exit) Regulations 2018
• for parking at premises where a carrier or holder of the procedure is meeting obligations under the Customs Transit Procedures (EU Exit) Regulations 2018 or under Section 3 of the Taxation (Cross-Border Trade) Act (TCTA) and Schedule 1 of TCTA.

 

47. The following notice has the force of law by virtue of regulation 140(3) of the Customs (Import Duty) (EU Exit) Regulations 2018   

With effect from 1 January 2021, fees are authorised to be charged under Part 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 at the following rates:

Flat Rate Charge               £60.00

Rates per hour	–	–
Job band of staff	Monday to Saturday	Sunday and public holidays
Senior Officer	£32.00	£48.00
Higher Officer	£25.00	£37.50
Officer	£20.00	£30.00
Assistant Officer	£15.00	£22.50

Fees for parking at premises where

• HMRC carries out functions in relation to goods declared to a common transit procedure under The Customs Transit Procedures (EU Exit) Regulations 2018; or
• a carrier or holder of the procedure is meeting obligations under the Customs Procedures Transit (EU Exit) Regulations 2018 or under Section 3 of the Taxation (Cross-Border Trade) Act (TCTA) and Schedule 1 of TCTA.

Hours	Charge
0 – 2	£0
2-24 hours	£50
Each further 24-hour period or part thereof	£50

 

 

48. The following notice has the force of law by virtue of regulation 142(2A) of the Customs (Import Duty) (EU Exit) Regulations 2018    

Fees charged under regulation 138A of Customs (Import Duty) (EU Exit) Regulations 2018 should be paid by debit or credit card on the day that the charge is incurred and at the premises or location where the vehicle or vehicles were parked.

 

49. The following paragraph has force of law, by virtue of Regulation 145(3) of The Customs (Import Duty) (EU Exit) Regulations 2018   

Where requested to do so, a person in receipt of a notification issued by HMRC must provide, as directed, evidence to HMRC to establish: whether the goods are Union or non-Union goods; the time of importation of the goods into the United Kingdom; the customs procedure to which the goods have been declared; the stage that the goods have reached in any customs procedure they have been declared to; and any other facts to enable HMRC to determine whether or not the EU customs legislation continues to have effect in relation to the goods on or after IP completion day.

The types of evidence that may be required include:

• information or documents to prove the declared origin of the goods
• copies of any customs declaration (including simplified declarations or declarations made by entry in the declarant’s records) made and accepted in respect of the goods;
• copies of any supporting documentation supplied to HMRC when making any of the declarations for which copies have been requested
• where no customs declaration has been made,  a copy of the declaration for temporary storage made in respect of the goods
• a copy of any ATA carnet issued in respect of the goods
• a copy of any transit declaration made in respect of the goods
• a copy of any special procedure authorisation (other than transit) under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation
• copies of any other approval or authorisation under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation or approval

The above list is not exhaustive and applies only to the extent that the items are relevant to the goods and the procedures to which they have been put.

Where copies of customs declarations, supporting documentation, declarations for temporary storage, ATA carnets, transit declarations, approvals, authorisations or notifications from HMRC amending or altering an authorisation or approval cannot be produced, details of any of the aforementioned may be accepted where they provide the required level of evidence.

The evidence requested must be provided in electronic form to the address of the HMRC office which issued the notice.

Where an electronic version is not available or cannot be practicably produced, and with the permission of HMRC, the evidence may be provided in paper form.