Post-Brexit, one major concern was that EU importers did not want to be having to pay Import VAT (and duties, if applicable) at the time of import, nor pay for the import customs documentation. And I suppose why should they? It was, after all, the UK’s decision to leave the EU (albeit marginally). Bearing this […]
View more informationThe prohibition on the import of Russian iron and steel products processed in a third country will come into effect from 30 September 2023. As the measure was introduced in the 2023 Regulations in April, there will be no exceptions or transitional period for any goods covered by the measure. The full explanation can be […]
View more informationThe Rules of Origin can be complex, particularly since Brexit. Whilst new rules have been in place since the start of 2022, they appear to have been applied with a light touch. However, now almost 2 years on, it seems prudent to seek a more rigid adherence. In terms of documentation, specifically for imports, in […]
View more informationHMRC is in the process of sending out information to all exporters and importers regarding the closure of the existing Customs Handling of Import and Export Freight (CHIEF) system. CHIEF will be withdrawn in two stages: Instead, all customs declarations must be made through the new Customs Declaration Service (CDS) which will become the UK’s […]
View more informationIn order to issue Transit documentation (T1/T2 forms) under the Common Transit Convention (CTC) regime, we must provide a guarantee to HMRC to pay any customs duties, taxes and any other charges imposed, should the documentation not be properly discharged at destination. This guarantee is called a Customs Comprehensive Guarantee (CCG). Irrespective of whether duties […]
View more informationNever a dull day seems to go by now without [yet] another new customs regulation. Below is a new tax relating to single-use/non-reusable plastic packaging that contain imported goods into Spain. The new tax (IENPR) applies to their imports from all countries and applies to all of Spain including Ceuta, Melilla and the Canary Islands. […]
View more informationAs 2021 comes to a close, we must now turn our attention to the end of the ‘easing in’ period. From January 2022, full import controls now become applicable, and no longer will there be any grace period available to delay import customs clearance. In addition, additional processes become mandatory, such as GVMS by way […]
View more informationAssuming that you have decided to use Ital Logistics as your Customs Intermediary, having completed a ‘Direct Representation’ letter, below is the expected procedure for a simple permanent export to the EU. On receipt of your booking, in addition to when and where to collect the goods from, we would receive the customs information required […]
View more informationFrom January 2022 you will no longer be able to delay making import customs declarations under the Stage Customs Control rules that have applied during 2021 (except for a specific exception for imports from the island of Ireland to GB whilst discussions on the Northern protocol are continuing). So what options doe we have? You […]
View more informationThe Goods Vehicle Movement Service (GVMS) is a system devised to bring multiple declaration reference numbers into a single Goods Movement Reference (GMR). The intention is to speed up the clearance of goods through customs at ro-ro ports to and from the EU. Whilst this will not really have any major effect for movements out […]
View more informationMany customers have asked about Postponed VAT Accounting , or “PVA” as it is being acronymised. HMRC has issued many updates to its website on this and many other new procedures following our exit from the EU in January this year. But the most recent email which they have been sending round is by far […]
View more informationWhen you appoint a Customs Intermediary, you must provide a formal written authorisation, empowering them to act as a ‘direct’ or ‘indirect’ representative. Direct’ or ‘Indirect’ is explained briefly on the HMRC website here. From 1st January 2021, the main law governing Customs activities changes from being EU Directive 953/2013 to the Taxation (Cross Border […]
View more informationA lot of our customers came to us in the run up to December 2020 with thoughts of changing current DAP Incoterms to DDP for exports, perhaps in fear that their EU customers will find purchasing from the UK less financially attractive should tariffs be imposed bilaterally. DDP, or Delivered Duty Paid, places the maximum […]
View more informationAs well as being wary of DDP, especially in relation to exports from the UK, on the flip side, the most commonly used Incoterm Ex Works is the most onerous for the importer. Let me explain… Under Ex Works (EXW), the buyer has to perform the sellers export customs duties. Furthermore, the seller is deemed […]
View more informationHere is another Incoterm which is creating somewhat of a stir at present. Whilst EXW means that the buyer takes full responsibility for all charges from the seller’s door, when it comes to customs, we have an anomaly. Let me explain. For a company acting as a Customs Agent, in order to be protected by […]
View more informationWhere would we be without the humble wooden pallet?! This page previously drew attention to the fact that from 1st January 2021, it became a legal requirement for all wooden packaging material (WPM), for exports and imports between GB and the EU to be compliant with a treatment and marked as specified in the International […]
View more informationIt has been a long time since we needed to perform customs duties for general trade between the UK and the EU. At least a generation, if not longer, depending on how you determine a generation. So it is no surprise that there are many questions to be asked. Whilst we may not have all […]
View more informationWell I don’t know about you, but since January 2021 it has been one heck of a challenge. New rules, hardly had the right league time, and whilst the industry has been told ‘what to do’ (well, the basics anyway), the rest, and how, even now, still elude the majority of us. It’s now mid-February. […]
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