Week 23 is here, and there are some important updates and Members' events to know about.
SIITACE Inaugural Summit: “A Day Worth A Trillion Pounds”
WTO: UK's Position on MC12
Customs Valuation Guidance updated
CDS guide updated
Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Reference document for authorised use: eligible goods and authorised uses
List of sensitive goods for the purposes of special customs procedures
Reference document for Temporary Admission: eligible goods and conditions for relief
Authorised used: The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Check what you need to consider before getting someone to deal with customs for you
Maps of UK Freeports
The Customs (Miscellaneous Amendments) Regulations 2022
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
Trading under sanctions with Russia
Trade with Vietnam
The inaugural Summit for Independent International Trade & Customs Experts has come to a close. SIITACE wishes to express its gratitude to World First for its support. Thank you to everyone who attended the day at the National Motorcycle Museum. Trade and customs officials together with many members of SIITACE gathered to discuss how to accomplish the goal of £1 trillion in exports by 2030 asking ourselves if, ‘this is a realistic goal or just wishful thinking?’ There was a star-studded roster of speakers and specialists on hand, ready to participate in conversation and debate.
Freedom and fairness should be front and centre of the global trade agenda to ensure communities at home and around the world benefit from the power of free trade, the International Trade Secretary says today. Anne-Marie Trevelyan issued the clarion call as she prepares to lead a UK delegation attending the 12th World Trade Organization Ministerial Conference (MC12). While there, she will urge united global action to show solidarity with Ukraine, demonstrate Russia’s illegal assault will not undermine or weaken the rules-based international system, and push for reforms that will reduce our economic dependency on aggressors. UK will use the high-level WTO meeting to secure meaningful progress on long-standing global issues, including food security, over-fishing and tariff-free electronic trade, and drive forward international efforts to cope with the fallout from Russia’s actions and the Covid-19 pandemic.
The UK's Position at MC 12
HMRC has issued a guide for importers and clearing agents on how to calculate duty on imported goods. Sections 3.16 and 28.3 have clarified the price adjustment procedure. Section 37's list of products covered by simplified procedure values (SPVs) has been updated. Examples 26.1–26.7 have been replaced with three new ones: 26.1, 26.2, and 26.3.
HMRC's CDS guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).The ‘Notes’ for DE 4/17 in Group 4: Valuation Information and Taxes have been updated.
UK Trade Tariff
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020. Updated with: ‘’The Tariff of the United Kingdom, version 1.9, dated 1st June 2022’.
Authorised - End Use
The reliefs document details methods a good might be excluded from tariffs. Customs (Northern Ireland) (EU Exit) Regulations 2020 modified the UK Reliefs document and altered Customs (Reliefs from Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. This reference document was updated by the Customs (Tariff, etc.) (Amendment) Regulations 2021. These rules also altered Authorized Use: Eligible Goods and Rates. This agreement ensures that goods shipped from Great Britain to Northern Ireland for processing under the Union Customs Code will be covered by reliefs when they return, and that returned goods relief does not cover products that leave Northern Ireland and come back into Great Britain. The allowed use document identifies eligible items and explains how to reduce import charge. Find documentation explaining when a "good" is excluded from the regular tariff rate. Version 1.5 of Eligible Goods and Rates is effective June 1, 2022.
This new document lists the things that can be done with goods that have been declared to an Authorised Use Procedure. It will be mentioned in a future Statutory Instrument (SI), and when that SI is published. List of items that can be used and what they can be used for. Authorized Use: Eligible Goods and Authorized Uses, version 2.5, dated June 1, 2022, has been added.
Outward / Inward Processing
This new sensitive goods document lists the goods which can be declared as sensitive for the purpose of Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision) (EU Exit) Regulations 2020. Check if the goods you're declaring to inward or outward processing are classed as sensitive goods.
This document outlines the commodities eligible for Temporary Admission and Customs Duty reduction. This list is full, thus Temporary Admission cannot be utilised to disclose more things. The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and The Taxation Cross-Border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, which give effect to the Temporary Admission document, refer to the Temporary Admission: Eligible Goods and Conditions for Relief'. Check the new Temporary Admission document for duty-free products. Temporary Admission: Eligible Goods and Relief Conditions (v4.1), 1 June 2022.
Rules of Origin of all UK FTAs
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020. Multiple documents updated that detail the preferential tariffs and Rules of Origin that have been agreed in the UKs Free Trade Agreements (‘FTAs’).
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them. The map of Plymouth and South Devon Freeport includes a proposed tax site at Langage which has not been designated.
This tax information and impact note is about new simplified rules for customs transit arrangements and declarations of imported goods under a free zone. This statutory instrument (SI) simplifies conditions that must be met before certain premises can be approved as a temporary storage facility for the storage of imported goods by an authorised consignee using the Transit procedure. The SI also makes provision concerning the use of simplified processes for the declaration of imported goods into a free zone customs procedure.
A draught public notice concerning changes to free zones has been added to the 2018 Customs (Import Duty) (EU Exit) Regulations. Changes to customs regulations will allow simpler customs declaration processes for free zone customs procedures beginning July 1, 2022, unless HMRC issues a Public Notice otherwise. The effects of that Public Notice are to not allow the use of simplified customs declaration procedures where a prior declaration to a customs special procedure has already been made regarding the goods, to not allow the use of the Entry In Declarant's Records (EIDR) form of simplified custom declaration procedures where the goods are controlled goods (including excise goods) and goods which a prior declaration to a customs special procedure has not been made, and to not allow the use of simplified customs
How you import from and export to Vietnam. Update to tariff rates on goods section to note that Vietnam will stop trading under UK GSP terms from 1 January 2023.
What import and export limitations do UK firms face as a consequence of sanctions when doing business with Russia? In short, the Guidance indicates that British firms must determine whether or not to deal with Russia. As a consequence of the United Kingdom's sanctions against Russia and Russia's reprisal, businesses should ready themselves for an unpredictable trade climate. The United Kingdom's Russia Sanctions Regulations affect Russian commerce, including import-export trade, payments to suppliers and customers, and trading with particular firms and persons. Businesses who wish to do business with Russia should get legal advice. UK trade restrictions apply to everyone on UK territory and waterways, as well as all UK residents worldwide. As a consequence, financial sanctions apply to all persons and legal enterprises in the United Kingdom. UK financial sanctions apply to all UK citizens and legal entities created under UK law, including their branches. In a nutshell, the Russia Sanctions Regulations prohibit: Chapter 93 Military actions are made possible by non-military items, technical help, armed men, financial services, or brokering services. Dual-use goods and technology, critical-industry goods and technology, quantum computing and sophisticated materials, aviation and space goods and technology, infrastructure-related commodities from non-government-controlled Ukraine, steel products, refining services, and other items.
Questions about this week's update? Please let us know.