HMRC have updated the following:
- Excise Notice 204b to include details of how to gain approval as a Certified Consignee or Certified Consignor, as well as how goods need to be moved in line with changes to the duty-paid process from 13 February 2023 – https://www.gov.uk/government/publications/excise-notice-204b-commercial-importers-and-tax-representatives-eu-trade-in-duty-paid-excise-goods#full-publication-update-history
- Guidance on clearing goods entering, leaving or transiting the UK – guidance on Customs Input Entries (CIE) has been removed, as the CIE team has ceased operations – https://www.gov.uk/guidance/national-clearance-hub-for-goods-entering-leaving-or-transiting-the-eu#full-publication-update-history
- Guidance on how to transfer the rights and obligations of a customs special procedure to someone else – the section “How to apply” has been updated to include the application form “Transfer of rights and obligations (SP6)” used to get authorisation to transfer rights and obligations – https://www.gov.uk/guidance/transferring-your-rights-and-obligations-to-someone-else#full-publication-update-history
- Guidance on CDS Declaration Completion Instructions for Imports – Declaration Completion Instructions for Data Element 2/2 Additional Information have been updated to include guidance on the use of Additional Information code EUPRF on Northern Ireland declarations when there is a mismatch between Great Britain (England, Scotland and Wales) and EU preferences. Data Element 4/16 Valuation Method Declaration Completion Instructions have been updated with details of the document code requirements for each valuation method. Valuation methods 2 and 3 can now be declared on the Customs Declaration Service – https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide#full-publication-update-history
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
