HMRC: Customs Import Duty EU Exit Regulations Updates Bring Key Changes

• HMRC has updated notices under The Customs (Import Duty) (EU Exit) Regulations 2018, which carry the force of law.
• The application process for approval of export premises now requires electronic submission via a specified online form.
• Guidance for duty remission and repayment claims, including those via CDS and CHIEF, postal imports, and defective goods, has been extensively updated.
• New notices have been added for temporary admission procedures without electronic declarations, and duty deferment account authorisation is now included.
• The 'specified limit' under Regulation 43(14) has been confirmed at £10,000, and continental shelf electronic reporting guidance has been updated.

The application process for approval of export premises now requires electronic submission via a specified online form.

Her Majesty's Revenue and Customs (HMRC) has issued a series of significant updates to notices operating under The Customs (Import Duty) (EU Exit) Regulations 2018, which carry the full force of law. These revisions are crucial for businesses engaged in international trade, particularly concerning the HMRC export premises approval process and specific customs procedures. The amendments underscore the evolving landscape of UK customs compliance post-Brexit, necessitating careful review by legal and compliance professionals.

Among the most notable changes is a revised application process for premises seeking approval to examine goods declared for export. Businesses must now submit these applications electronically, utilizing a specified online form, marking a shift towards digitalized customs administration. Furthermore, two new notices have been introduced, outlining the procedure for applying to HMRC for approval to declare certain goods under a temporary admission procedure without requiring an electronic declaration, offering a streamlined option for specific scenarios.

Additional updates address particular commodity types and administrative support. The notice issued under Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018 has been updated to clarify the conditions of authorisation applicable when declared goods are, or contain, gold. Moreover, the email address for the New Computerised Transit System (NCTS) Helpdesk has been revised within the updated documentation, ensuring that traders have access to the most current contact information for transit-related queries.

The HMRC Customs Import Duty EU Exit Regulations updates also bring extensive changes to the process of claiming duty remission or repayment. Under regulation 58(2) of The Customs (Import Duty) (EU Exit) Regulations 2018, the guidance for applications for duty remission or repayment has been updated for goods declared using the Customs Declaration Service (CDS), with CHIEF system guidance now primarily relevant for historical claims, as the CHIEF system has been fully replaced by CDS. This comprehensive update aims to provide clearer instructions for businesses navigating these critical financial processes.

Further detailed information has been added regarding various types of repayment claims. This includes specific guidance for claims made using the Customs Declaration Service, claims pertaining to goods imported by post, and claims related to defective and non-compliant goods. Additionally, the updates cover claims initiated following a review by the Trade Remedies Authority concerning import duty amounts charged, reflecting the broader post-Brexit trade environment.

In another key financial adjustment, the duty deferment account authorisation notice has been incorporated into the updated regulations. This addition provides essential information for businesses utilizing duty deferment accounts. Furthermore, Section 36 of the notices has been updated to confirm that the amount set out for the purposes of the definition of 'specified limit' at Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018 is £10,000, providing a clear financial threshold for specific customs procedures.

Beyond specific application and repayment processes, the Customs (Import Duty) (EU Exit) Regulations 2018 changes encompass broader regulatory adjustments impacting UK customs compliance post-Brexit. These include updates reflecting changes to continental shelf electronic reporting, which is vital for industries operating in that specific geographical and regulatory domain. Such amendments highlight the continuous adaptation of the UK's customs framework to various operational and legal requirements.

Structural modifications have also been made to the notices themselves to enhance clarity and organization. Section 24 has been deleted, as its information is now covered elsewhere within the notice, and the subsequent sections have been renumbered accordingly. Moreover, Section 37 has been explicitly updated to confirm its force of law by virtue of regulation 58(2) of The Customs (Import Duty) (EU Exit) Regulations 2018, reinforcing the legal standing of its provisions.

Additional updates concern customs authorisations that contain 's', though the specific nature of this update is not further detailed. The overall package of updates also includes the availability of lists detailing roll-on/roll-off (RoRo) locations and other specified locations under the regulations, provided in OpenDocument format. These comprehensive HMRC Customs Import Duty EU Exit Regulations updates necessitate a thorough review by all stakeholders to ensure ongoing adherence to the latest UK customs requirements.

Lawyers and compliance officers must review these updated HMRC notices to ensure clients' import/export operations, particularly regarding export premises approval, duty repayment claims, and electronic declarations, remain compliant with the latest UK customs regulations following Brexit. Failure to adapt to new application processes or conditions could lead to non-compliance or delays.

Source: Original reporting via GOV.UK