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UK Customs & Global Trade update - Week 26

All the UK customs and global trade legal and guidance updates in one blog entry. Compliance made easy. Be assured that you never miss an important update.


  • ‘Bonfire of the barriers' to unlock new export markets worth tens of billions

  • Update to the Border Operating Model (BOM)

  • CDS Export Declaration instructions

  • Appendix 2: DE 1/11: Additional Procedure Codes

  • Claim repayment or remission of charges on rejected imports

  • Declaring goods and paying tax when using a Freeport customs site

  • Safety and security requirements on imports and exports

  • Making an entry summary declaration

  • Using your premises to start or end the movement of transit goods

  • Apply for transit simplifications, consignor or consignee status

  • Customs Law: Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018

  • Notices made which have the force of law and the draft text of notices that will be made under the Taxation (Cross-border Trade) Act 2018. ‘Notices made under the Taxation (Cross-border Trade) Act 2018)’ has been updated with new form versions.

  • Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018

  • Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 that have the force of law.

  • TRA helps preserve critical steel supplies to the UK

  • UK steel safeguard: International Trade Secretary's statement on the government's final decision regarding the UK's steel safeguard

  • The Trade Remedies Authority – our first year of operation

  • Anti Dumping Duty notice updated

  • How you import from and export to Ukraine. 

  • Joint outcome statement: India-UK round four FTA negotiations

  • Open general export licences (OGELs)

  • Sanctions

  • VAT input tax toolkit

Trade Policy

International Trade Secretary Anne-Marie Trevelyan announces major plans to lift over 400 trade barriers in speech to British Chambers of Commerce. International Trade Secretary announced ambition to unlock export opportunities worth more than £20 billion by resolving around 100 priority trade barriers.New drive aims to allow British farmers to sell beef in South Korea and lamb in China, opening up markets worth £4 billion a year.Cutting trade barriers would allow world-leading UK products and services to reach hundreds of millions of new customers around the world.


HMRC has published an updated version of the Border Operating Model reflecting the recent changes in the border policy.

Find out the steps you need to take when preparing to make an export declaration on the Customs Declaration Service (CDS). A number of links and page titles have been updated and renamed following review. Technical content is unaltered.

This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.

Find out how to claim repayment or remission of customs charges paid on rejected imports using form C&E1179 and C&E1179CDS.A section on treatment of import VAT has been added to clarify that VAT-registered businesses are not eligible to use form C&E1179 or C&E1179CDS for recovering import VAT paid on rejected goods and instead must always use their VAT return.

If you’re authorised to use the Freeport customs special procedure, you’ll need to declare the goods and pay any tax due on goods you move into or out of a Freeport customs site. We have updated the page to confirm the circumstances where you are not permitted to use simplified customs declarations

Find out about new safety and security declarations that apply from 1 October 2021 on goods leaving Great Britain (England, Scotland and Wales).The background and legislation has been updated. What you can do if you chose to use the Goods Vehicle Movement Service has been updated. The information about when an exit summary declaration is needed for exporting goods from Great Britain has been updated.

If you are moving goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside the EU, you’ll need to make an entry summary declaration. The section ‘Before you submit a declaration’ has been updated with information on when the new import controls regime will be introduced. When using the Goods Vehicle Movement Service, the inclusion of any safety and security declaration reference numbers is an optional step.


Get authorised consignor or consignee status to start or end movement of goods under transit at your own premises.Information has been updated about applying to add locations to your consignee authorisation.

Check how you can operate an authorised consignee temporary storage facility so you can store goods for up to 6 days, including how to get authorised.

Use form C1343 to apply for authorised consignor, authorised consignee or other transit simplifications. If you’re applying for authorised consignee status, your approved temporary storage location can now be either an external temporary storage facility, or an authorised consignee temporary storage facility. Forms C1343, C1343a, C1343b, C1343c, C1343d have also been updated to reflect you can now operate an authorised consignee temporary storage facility. The guidance has also been updated about applying for authorised consignor status, and what will happen after you’ve applied for either status.

Customs Law

Notices made which have the force of law and the draft text of notices that will be made under the Taxation (Cross-border Trade) Act 2018. ‘Notices made under the Taxation (Cross-border Trade) Act 2018)’ has been updated with new form versions.

The documents provide the text of the notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 roll on roll off (RoRo) listed locations for the purpose of Regulation 130(1) of The Customs (Import Duty) (EU Exit) Regulations 2018

‘Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018’ has been updated to show new form versions.


The Trade Remedies Authority (TRA) has recommended changes to the tariff rate quotas (TRQs) on imports of certain steel products from Russia and Belarus.

UK steel safeguard: International Trade Secretary's statement on the government's final decision regarding the UK's steel safeguard

Summary: The safeguard measure for steel goods coming from Ukraine has been suspended for the next two years. There would be serious injury or threat of serious injury to UK steel producers if the safeguard on five additional categories of steel were to be removed at this time, the Prime Minister has said. The decision to extend the safeguard on the five product categories departs from our international legal obligations under the relevant WTO agreement. The Government has already removed all tariffs under the UK-Ukraine FTA to zero to support Ukraine's economy. This decision means Ukrainian steel will not be subject to the additional safeguard quotas and duty. The House of Commons has concluded that it is in the vital public interest that Government acts to protect the steel sector. The measures I am announcing today will further support our steel industry and those who work in it. They come on the back of this government securing the removal of Section 232 tariffs on imports of UK steel and aluminium into the USA.

An overview of the work of the Trade Remedies Authority over its first year of operation June 2021-June 2022.

This notice explains anti-dumping and countervailing duties and how to claim refunds where due. The guide has been updated to include information about how to secure provisional anti-dumping and countervailing duties by a cash deposit, bond or bank guarantee. Information about the safeguard duty has also been


Added information about the proof of origin easement for imports from Ukraine.

Round four of negotiations for a Free Trade Agreement between the Republic of India and the United Kingdom.

Export Controls

Use an OGEL to export controlled dual-use or military goods, software and technology overseas. Addition of 2 new open general export licences (OGELs) that permit the export of certain items to India: military goods and technology: India and dual-use items: India. Following the Prime Minister’s statement on 22 April about greater defence and security collaboration with India, the following 2 new open general export licences (OGELs) have been published. Open general export licence (dual-use items: India)Open general export licence (military goods and technology: India).The purpose of these OGELs is to permit the simplified export of a range of dual-use and military equipment to India. The OGELs each have their own terms and conditions that must be complied with. Before using these licences, you must register through SPIRE, the Export Control Joint Unit’s (ECJU’s) electronic licensing system, stating where: you will keep records of the exports or transfersthe ECJU may inspect them.


The Russia (Sanctions) (EU Exit) Regulations 2019 ensure sanctions relating to Russia are implemented.

Updated with ‘HM Treasury Notice, Russia, 29/06/2022’

Syria is currently subject to UK financial sanctions.This document provides a current list of designated persons.Updated with ‘HM Treasury Notice, Syria, 29/06/2022’



Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax. The VAT input tax toolkit has been updated.


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