From 1 January 2022, you will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most customers will have to make declarations and pay relevant tariffs at the point ofimport. Before 1 January 2022, you should consider how you are going to submit [...]
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HMRC's annual report for 2020-21 indicates that the pandemic has damaged not only its day-to-day operations, tax revenues, and customer service, but also has the potential to jeopardise the implementation of the new plastic packaging tax and the updating of HMRC's telephonic services. The Tax Faculty summarises the important points. Unsurprisingly, the study concentrates on [...]
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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 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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UK food and drink exports to non-EU nations increased 13% in the first half of 2021, accounting for 46.6 percent (£4.3 billion) of total UK food and drink exports, owing to a recovery in China, Singapore, Australia, Japan, and the Gulf area. This growth suggests that non-EU exports have nearly recovered to their pre-COVID levels. [...]
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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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