HMRC have issued new guidance in respect of:
- CDS BIRDS declarations and customs clearance request completion instructions – https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-customs-clearance-request-completion-guide-inventory-imports#full-publication-update-history; and
- customs declaration completion requirements for Great Britain – https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain#full-publication-update-history .