(FREE) We monitor UK legislation, so our client’s don’t have to. Find out what changed with our PLM - Professional Legislative Monitoring. Period covered: 01.01.2022-31.01.2022
1. UK Tariff and Classification changes
2. Duty Relief changes
3. Customs & Global Trade Systems changes
5. Non-preferential Origin
The UK Integrated Tariff from 1 January 2022
(S,P) Since 1 January 2022, the UK introduced its 2022 Integrated Tariff. This will incorporate the World Customs Organisation (WCO) changes to the Harmonised System Nomenclature. Find out https://www.customsmanager.org/post/uk-hs-2022-correlation-table-10-digits-code-changes
Re-import of goods: How to claim relief
(S,P) Businesses can claim a relief to pay less Customs Duty and VAT if they re-import goods to the UK. The UK guide has been updated to reflect the ‘Normal time limits for returning goods’ and talks about the waiver to the 3-year rule applies. Find out more about returned goods relief and access the link to the notice. https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu
Moving goods through ports that use the goods vehicle movement service
(S,P) Traders, hauliers or carriers that go through a UK port that uses GVMS need to do certain things to get goods through customs. The requirements to get a goods movement reference from 1 January 2022 have been updated in HMRC’S guidance. This is because of changes to the goods vehicle movement service and the decision to temporarily extend staged customs controls for goods moving from Ireland and Northern Ireland (where applicable) to Great Britain.
Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020
Updates have been made to UK’s preferential tariffs and Rules of Origin for the agreements covered by the so-called "Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020". Find out more about this law and download the latest version of the reference document. https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020
The Customs Tariff (Establishment) (EU Exit) Regulations 2020
The UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations can be found in the Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020. Find out more about these Regulations and download the latest documents
Update to Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
(P) There has been an update to the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020. Find out about what these regulations are all about and receive the latest update.
There have been updates to tables and documents for details of the conditions in which a ‘good’ may be eligible for relief from the standard tariff rate.
Update to Notices made under the Customs (Export) (EU Exit) Regulations 2019
The Notices made under these regulations have the force of law. The updates reflect changes from 1 January 2022. Download the latest notice here as well as information on the Customs (Export) (EU Exit) Regulations 2019.
Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
(P) Non-preferential origin: Product-specific rules, to determine the origin of imports outside of a preferential agreement.
Reference Documents for The Customs (Import Duty Variation) Regulations, 2021
Find out about the additional duties which apply on certain goods originating from the United States of America.
Making a full export declaration
Businesses need to undertake certain steps when making a full declaration to send goods from the UK. The Information about pre-lodged export declarations has been updated to reflect the changes in 2022.
Intrastat: Updated Notice explains changes - only between NI and EU
An updated notice provides for businesses trading in goods with Member States of the EU who must submit Intrastate declarations. Guidance has been updated because from 1 January 2022, Intrastat will only apply for movements of goods between Northern Ireland and the EU. Movements between Great Britain (England, Scotland and Wales) and the EU will no longer be covered by Intrastat. Access this guidance and our guide here.
Customs Civil Penalties
Businesses can find the law and regulations for UK customs civil penalties here. The penalties have been updated for 2022. Access the law, and links here (P).
UK GSP: Trading with developing nations
On the UK’s Generalised Scheme of Preferences guidance, the UK removed Armenia from the UK's Enhanced Framework. Removed Ghana, Jordan and Kenya from the General Framework. Added Samoa to the General Framework. Removed a note on Cambodia.
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
The Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 ,which have the force of law, habe been changed. The list of roll on roll off (RoRo) locations under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect changes taking effect from 1 January 2022. Notices for other listed locations have been removed because no locations are listed from 1 January 2022. Download the latest legislation.
Notices made under the Taxation (Cross-border Trade) Act 2018
The Notices made under the Taxation (Cross-border Trade) Act 2018 which have the force of law.https://www.gov.uk/government/publications/notices-to-be-made-under-the-taxation-cross-border-trade-act-2018
Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
Notices under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 which have force of law under Customs Regulations. Change made: Annexes A, B, C, D, E, F, G, H, I and J have been added
Trade Agreements with various countries
The UK has added guidance on finding the correct rule of origin for export:
Find out what advice has been added.