UK Non-Preferential Origin

From 1st January 2021, the UK legislation that forms the legal basis for determining the non-preferential origin of goods has changed. The new legislation is as follows: The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020. Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020: Rules of Origin: Special RulesContinue reading “UK Non-Preferential Origin”

Sending goods to the EU through roll on roll off ports or the Channel Tunnel

If you use roll on roll off locations to transport goods out of the UK, you’ll need to submit customs declarations and pay any Customs Duty, excise duty or VAT due. Exporting from the UK to the EU To be ready, you’ll need to: get a UK EORI number decide if you want to make customs declarations yourself or get someone to makeContinue reading “Sending goods to the EU through roll on roll off ports or the Channel Tunnel”

How to account for import VAT on your VAT return

UK VAT-registered importers can account for VAT on their VAT return. They’ll need and account for import VAT on your return, the details you need will include: any customs entries you have made in your own records copies of your monthly postponed import VAT statement, when available Unless you have delayed your customs declaration, each ofContinue reading “How to account for import VAT on your VAT return”

Energy (Oil, Gas and Electricity) Customs Declarations

Fixed Transport Installation (FTI) Operators (or their representative) have, as a result of Brexit, new obligations and a new process to follow. To be able to submit import and export declarations, FTI operators must have an EORI. Operators importing energy into GB or exported it from GB via a pipeline, cable or interconnector, will needContinue reading “Energy (Oil, Gas and Electricity) Customs Declarations”

Approved Exporter Authorisations (C1454) since 1st January 2021

If you have an EU wide or single community approved exporter authorisation HMRC will automatically transfer your EU wide or single community approved exporter authorisation to a UK only authorisation with effect from 1 January 2021. HMRC will not send out a new authorisation letter so you must keep your existing authorisation documentation in yourContinue reading “Approved Exporter Authorisations (C1454) since 1st January 2021”

UK Origin – Approved Exporter – Completing Form C1454

Exporters in the UK who want to issue invoice declarations as the proof of origin of their products need to apply to be an approved exporter. To obtain this status, they need to complete and submit an application to HMRC. The application process requires: The Economic Operator Registration and Identification reference number – the numberContinue reading “UK Origin – Approved Exporter – Completing Form C1454”

Changes to legal rulings for the classification of goods from 1 January 2021

The way you apply for a legally binding decision on the commodity code to use for your goods will be different depending on where you intend to use it. You’ll apply for: an Advance Tariff Ruling, if you’re importing into or exporting from Great Britain a Binding Tariff Information decision, if you’re importing into orContinue reading “Changes to legal rulings for the classification of goods from 1 January 2021”