Introduction This post aggregates some of the most frequently asked technical questions related to filing declarations on Customs Declarations Services (CDS). Is it true that Deferment data 2/3 (C505, C506, 1207) is required at item level and header level? I would like this confirmed as a lot of data is repeated for the same entry [...]
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Introduction This article is part of our series of guides on UK customs procedures. This post aggregates all the previous articles on the topic on a single page. Please pick the customs procedure to learn more about it. Inward ProcessingA quick guide to Inward Processing to delay or pay less duty on goods you import [...]
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Introduction When you import goods into the United Kingdom, you have to bring them into Free Circulation. Free Circulation means that Customs clear the goods, and you can sell them to or use them in the United Kingdom. Free Circulation customs procedure refers to the basic declaration of non-UK and non-EU goods for domestic use [...]
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Introduction If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration. The declaration for your entry must be thorough and precise. You may update your declaration up to the point [...]
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Introduction Customs warehousing is a process that enables non-UK products to be stored in the UK duty-free. When the commodities are released into free circulation, duty becomes payable. Additionally, a warehouse may be authorised as a tax warehouse. If the warehouse is not a customs and tax warehouse, excise duty will be charged when the [...]
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HMRC Reveals Absurd Reasons for Non-Payment of the National Minimum Wage While the vast majority of firms pay at least the National Minimum Wage, HM Revenue and Customs (HMRC) has published a list of the most ridiculous excuses for not paying the legal minimum. HMRC assisted over 155,000 workers across the UK last year (2020 [...]
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Introduction The Returned Goods Relief (RGR) programme enables a physical item that was previously imported into a territory, to be reintroduced into that territory without the need to repay tax (because this was accounted for at the time of its initial import). Aircraft are ideal examples of 'goods' that often move between jurisdictions and tax [...]
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Introduction With a Temporary Admission authorisation, you can keep imported goods in the UK for up to two years before re-exporting them. You will be exempted from paying the import duty or VAT on these items. To use Temporary Admission, you must request authorisation. Some examples of such goods can be professional equipment, auction items, [...]
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