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(S) You have paid anti-dumping duty, and now it turns out it was unjustified? You are due a big refund! If you know how to recover it...here is how In a nutshell Authorities will usually reimburse anti-dumping duties paid where the dumping margin, on the basis on which duties were established, has been eliminated or reduced. It involves an investigation into the exporting producer’s exports to the Union and a calculation of a new dumping margin. Who can apply for a refund? Any importer who paid anti-dumping duties upon import may apply for a refund. Watch out for deadlines Typically, applications must be submitted within six months of the date when the amount of the anti-dumping duties were set. That is the date of notification of the customs' debt. The submission must be where the goods were imported. The exporter must collaborate Successful completion of a refund application is not only dependent upon the cooperation of the applicant but also on the cooperation of the exporting producer. The applicant has to ensure that the exporting producer submits a completed questionnaire covering a wide range of commercial data and accepts the examination of such information including a verification visit. Download the form to complete and the information to provide below. Assessing the merits of an application Authorities may will contact the exporting producer and request information on its normal value and export prices for a given representative period. The application will only be considered duly supported by evidence when all requested information and the completed questionnaires (including replies to any material deficiencies that may have been identified) have been received by the authorities Getting the money The excess amount to be reimbursed to the applicant will normally be calculated as the difference between the duty collected and the dumping margin established in the refund investigation, as an absolute sum. The reimbursement should normally be paid by the country where anti-dumping duties were determined and later collected within 90 days of the date of the notification of the refund decision. For more information of how it works in the EU, download the guidance by the EU Commission:

(S) Successfully applying for SCDP (CFSP) requires great processes to run the procedures and know all about Customs. Download a guide for written procedures. SCDP is the Simplified Customs Declaration Process, it is a two-stage electronic declaration process that moves fiscal and statistical controls inland. In step 1, you would need to provide fewer data than a full customs declaration at the frontier. In step 2, after goods cross the border, a supplementary declaration is then made within a month of import to complete the process. Any tax or duty owed is not paid until after the supplementary declaration is submitted to HMRC. Duty can be paid through a duty deferment account (DDA) whilst VAT can either be paid through a DDA or accounted for on a trader’s VAT return using postponed VAT accounting. 4 Steps to the use the simplified declaration To use the simplified declaration you’ll need to: Check if the goods can be entered onto a simplified frontier declaration. Submit a simplified frontier declaration. Submit a supplementary declaration. Submit a final supplementary declaration. To use SCDP you need to apply for authorisation from HMRC. You can be authorised to use of Simplified Declaration Procedure, EIDR, or both. To apply for authorisation to use simplified declarations, you need to complete form C&E48. You must also provide: written procedures list of customs procedure codes and commodity codes client list (where you are applying to be either or both an authorised direct representative or an authorised indirect representative). Written procedures You must provide a document which details your Customs Procedures along with your application and this must include information on: your experience and qualifications in customs matters who will be responsible for making your declarations your management checks, showing how you’ll identify and report any errors found after you’ve submitted your final declaration document retention and security If you’re applying for imports, then you will also need to provide: month-end processes (for example, final supplementary declarations and late declaration estimates) if you’re applying to use aggregation, provide details of your aggregation procedures, how you will ensure the aggregated rules are complied with, and any management controls you undertake duty management system (DMS) procedures and how your DMS communicates with your commercial systems (if applicable) If you’re applying for exports, then you’ll also need to provide information on your export procedures Commodity codes You must provide a description of the goods, either the relevant 8 digit Customs Nomenclature (CN) codes of the goods or the 4 digit chapters of the CN. The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification. For example, Import 090112 00 or Import 0901 Coffee – not roasted – decaffeinated. The lists should be provided as spreadsheets. Download the application form Download the Guide on Written Procedures issued by HMRC to help you write compliant written procedures Government Guidance https://www.gov.uk/guidance/apply-to-use-simplified-procedures-for-import-or-export-ce48

(S,P) The UK's pre-lodgement customs declarations system allows businesses to get prior approval to move goods into and out of the country. Find out how it works. GVMS is Great Britain's Goods Vehicle Movement Service (GVMS). Using it will allow carriers to generate a Goods Movement Reference (GMR). 11 February 2022 2nd Guide published Latest information 6 January 2022 HMRC have been made aware of some common user errors occurring when customers are creating Goods Movement References (GMRs) into GVMS. If you’re moving goods through border locations that use GVMS, make sure that you: 1. Get a GMR for all movements, including empties. 2. Do not use the trailer references when entering your Vehicle Registration Number (VRN) into the GMR for an accompanied movement, as this means the carrier will be unable to validate your GMR. The VRN must match the vehicle presenting the GMR. 3. Do not add EU export Movement Reference Numbers (MRN) numbers into the GMR. 4. Ensure that you are entering the correct type of declaration reference which is relevant for your movement. For exports via CHIEF or CDS this is the DUCR, for imports via CDS this is the MRN and for imports via CHIEF this is the ERN. For full details around which declaration types should be entered in a GMR refer to Get a goods movement reference on GOV.UK. 5. Declarants - Use the dual location code for all exports declarations from GB to EU - when moving through the border locations of Dover and Eurotunnel. 6. Declarants - Ensure that RRS01 is included on your import or export declaration if your goods are being moved via a GVMS border location, otherwise the GMR will be invalid and your goods will be delayed. If you do not do this, you will be unable to board the vessel. HMRC continues to undertake a wide variety of engagement activity with stakeholders to ensure they understand the new obligations and processes which will be in place. Register for GVMS and find out how to move goods through ports that use the service. The pre-lodgement model GVMS has officially entered into operation on 1 January 2021. but it is gradually rolled out across port in Great Britain. From 1 January 2021, it started operation only in GB-NI (Northern Ireland) trade and for transit movements. Since 1 January 2022, it will be used for movements between the EU and GB. GVMS is used for what movements? Since 1 January 2021, hauliers need to get a GMR to move goods from: the EU to Great Britain (for transit movements only) Great Britain to Northern Ireland Businesses may also need a GMR to move goods from Northern Ireland to Great Britain (for example for transit movements). From 1 January 2022, this will be extended to the EU movements, To be more specific, goods from the EU to Great Britain (England, Wales and Scotland) – until the end of 2021, a GMR was only required if businesses were moving goods under the Common Transit Convention using a Transit Accompanying Document. From 2022, a GMR will be required for movements from the EU to GB. goods from Great Britain to the EU – a goods movement reference will also be required. goods from Great Britain to Northern Ireland – a goods movement reference is required for all movements into Northern Ireland ports using the Goods Vehicle Movement Service goods from Northern Ireland to Great Britain – a goods movement reference is only required in the following circumstances: Common Transit Convention movements TIR and ATA Carnet movements from the Republic of Ireland to Great Britain through a Northern Ireland port movements from Northern Ireland to Great Britain under a customs special procedure or on a list of goods where specific international processes apply. The process at the Port Carriers (such as ferries and transport companies carrying the trucks, transporting a vehicle for a haulier) will require hauliers to give them the reference generated by a GMR when they arrive to use the crossings on these routes. This applies even to empty vehicles making a crossing. Each GMR contains details for a single crossing and can be used only once. The top 4 purposes of the GVMS The Goods Vehicle Movement Service (GVMS): Links declaration references together. This means the person moving goods only needs to present one reference at the frontier to prove that their goods have pre-lodged declarations. Links the movement of goods to declarations, meaning they can be automatically arrived and departed in HMRC systems in near-real-time. Notifies customers whether their inbound goods have been successfully cleared in HMRC systems by the time they arrive in the UK. At border locations using the GVMS to control goods, pre-lodged declaration references will need to be linked together within a single Goods Movement Reference (GMR). What the TRADER needs to do If you’re a trader sending goods, you must: Check if the port where the goods are arriving is using the Goods Vehicle Movement Service because you need to pre-lodge declarations. Before the goods arrive at the departure port you must give the haulier your movement reference numbers from any safety and security declarations, import or export declaration, TIR and ATA Carnet numbers. Alternatively, you must give your EORI number if you’re approved to make an entry in your own records. If your goods are travelling under the Common Transit Convention, you must give the haulier all relevant Transit Accompanying Documents, as well as the movement reference numbers for any safety and security declarations. A single vehicle may be carrying more than one transit movement. You must give the haulier a Transit Accompanying Document for each movement and a movement reference number for each safety and security declaration. What a HAULIER needs to do If your business has been hired by someone to move goods, you must: Check if the ports where the goods are moving from and to are using the Goods Vehicle Movement Service. Register for the Goods Vehicle Movement Service if you’re a haulier. Get a goods movement reference. You must follow instructions about whether you need to get your goods checked by customs on arrival or if you’re able to continue your journey. If a check is required, you will receive a message advising this, and you will need to report to Border Force. What a CARRIER needs to do If you’re transporting a vehicle for a haulier, you must: Check if the port where the goods are arriving is using the Goods Vehicle Movement Service. Get access to the carrier application platform interface (API). Check if a goods movement reference is valid. Webinar on GVMS (EU ⇾ GB) Webinar on GVMS (GB ⇾ NI) The border in the English Channel and the Irish Sea now requires additional "paperwork" to be filed in various computer systems to set timeframes to enable effective customs controls. Trading with Great Britain and Northern Ireland will become a "festival of data exchanges" (positive spin). in 2020, HMRC recorded a very informative and useful webinar on GVMS which we have the pleasure to share with you today. GVMS: Empty loads and loads with Multiple import or export declarations From 1 January 2022, hauliers must continue to create a goods movement reference (GMR) for empty loads or loads with multiple import or export declarations. https://www.gov.uk/guidance/transporting-goods-between-great-britain-and-the-eu-by-roro-freight-guidance-for-hauliers Downloads GVMS: EU Customer Journey GVMS: NI Customer Journey HMRC presentation Leaflet for 2022 Deutsch French Spanish

Time for a classification challenge: skull-face glass bottle! But under which commodity code, and why? Can you solve the quiz? Description of the product A bottle made of mechanically produced, glass, in the shape of a skull, approximately 9,5 cm high, with a nominal capacity of 180 ml. The bottle has a short neck (approximately 1,5 cm long and with a diameter of the opening of 2 cm) and a non-sealed stopper made of cork, which fits loosely in the opening of the bottle. What commodity code is this? Input your answer here and then check for the solution in the next post.

(S,P) Let's get the official answer of how your customs classify a product made of glass with a cork in the shape of a skull. Description of the product A bottle made of mechanically produced, glass, in the shape of a skull, approximately 9,5 cm high, with a nominal capacity of 180 ml. The bottle has a short neck (approximately 1,5 cm long and with a diameter of the opening of 2 cm) and a non-sealed stopper made of cork, which fits loosely in the opening of the bottle. What commodity code is this? Input your answer here and then check for the solution in the next post. Answer Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7013 "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)" 7013 49 "Other" – Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass ceramics 7013 49 99 "Other" Justification Based on its objective characteristics (the specific shape of the article, the cork stopper fits loosely in the bottleneck; non-sealed cork closure), the article is not designed to be commonly used commercially for the conveyance or packing of goods within the meaning of heading 7010. 7010 describes "Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass" The cork closure is not suitable to ensure that the contents do not leak or spill out during transport. The design of the bottle and the loose-fitting stopper make the article similar to a decanter or an oil or vinegar cruet, which are articles of a kind used as table or kitchen glassware and which are excluded from heading 7010 Harmonized System Explanatory Notes (HSEN) to heading 7010 first paragraph and fifth paragraph excludes "(c) Decanters, drinking glasses and other glass containers being domestic glassware (heading 70.13), but not containers used primarily for the commercial conveyance or packing of goods". HSEN to heading 7013 , first paragraph (1)) state: This heading covers the following types of articles, most of which are obtained by pressing or blowing in moulds : (1) Table or kitchen glassware, e.g. drinking glasses, goblets, tankards, decanters, infants’ feeding bottles, pitchers, jugs, plates, salad bowls, sugar-bowls, sauce-boats, fruit-stands, cake-stands, hors-d’oeuvres dishes, bowls, basins, egg-cups, butter dishes, oil or vinegar cruets, dishes (for serving, cooking, etc.), stew-pans, casseroles, trays, salt cellars, sugar sifters, knife-rests, mixers, table hand bells, coffee-pots and coffee-filters, sweetmeat boxes, graduated kitchenware, plate warmers, table mats, certain parts of domestic churns, cups for coffee-mills, cheese dishes, lemon squeezers, ice-buckets. Consequently, classification under heading 7010 as a bottle of glass, of a kind used for the conveyance or packing of goods is excluded. The article is, therefore, to be classified under CN code 7013 49 99 as glassware of a kind used for table, kitchen or similar purposes (other than that of heading 7010 or 7018 ).

(S,P) GMRs are generated where hauliers use the UK's GVMS system. A GMR is necessary to import into or export from the UK. We show how you get one. What is a GMR? A GMR is a ‘virtual envelope’ bringing the required declarations for each goods movement, for each vehicle, together into one place. It is a unique ID, which will also be issued as a barcode. The barcode must be presented at the port by the driver in order to board the vessel (or train) making the crossing. When do I need to create a GMR? You need to create a GMR if you are: importing goods into Great Britain (GB) from the EU exporting goods from GB into the EU moving goods into GB from the EU under the Common Transit Convention (CTC) using a Transit Accompanying Document (TAD) moving goods under the Common Transit Convention (CTC) from GB into the EU moving goods between Northern Ireland and GB in either direction What will I need to create a GMR? You will need to provide details about: the crossing (direction of movement, ports of arrival and departure) the vehicle (either vehicle or trailer registration number, or container reference number) the declarations (type of declaration and associated reference numbers) What happens next? After telling us the direction of the crossing of the movement of your goods, you will get a draft GMR. The draft GMR is not complete and is only issued, so transport bookings can be made. You will need to add the details listed above to complete it, and use it to move goods through the port. Why do I get a draft GMR? A draft GMR is issued at this stage, so transport bookings can be made. You must complete the GMR to use it for moving goods through the port. How do I complete this GMR? To complete the GMR so it can be used to move the goods through the port you need to continue in this service and add more information, such as details about: the crossing (direction of movement, ports of arrival and departure) the vehicle (either vehicle or trailer registration number, or container reference number) the declarations (type of declaration and associated reference numbers) You must complete all mandatory fields, but you can make changes at any time before the driver checks in at the port. Draft GMRs expire in 28 days Completing the GMR can be done at any time within 28 days before the goods travel, but you should leave enough time to gather all the information needed. If you do not make any updates within 28 days, your GMR will expire and you cannot use it. Section 1 Section 2 Section 3 We could not find this transit declaration in our databases This could be because the declaration: is not from a Transit Accompanying Document (TAD), or a Transit Security Accompanying Document (TSAD) does not include a transit office in Great Britain or Northern Ireland has already been used or closed includes a transit Movement Reference Number (MRN) that you have entered incorrectly. We must find the declaration in our databases to confirm if it is valid. If the declaration has errors, or we do not confirm it is valid you will need to check the MRN and declaration type that you entered are correct. The declaration must be valid for moving goods in the UK, under the Common Transit Convention. Ask your trader if you are not sure. If we do not confirm your declaration is valid before your departure, you cannot travel.

Customs Manager Ltd is delighted to present, in conjunction with World ECR, a six-part training giving you the lowdown on the new EU export control regulation WorldECR is delighted to present, in conjunction with Customs Manager Ltd, a six-webinar series giving you the lowdown on the new EU export control regulation. On 9 September, the new EU export control regime or ‘recast’ came into force. Regulation 821/2021 is not as drastic a revision as some had anticipated or feared, but has important consequences for all compliant businesses. In this series of easily digestible 30-minute web sessions, Arne Mielken of Customs Manager will explain the key provisions of the new ‘recast’ Regulation 821/2021. The sessions will take the form of a Q&A with Tom Blass, WorldECR‘s editor, putting the questions to Arne and inviting participants to ask theirs, too. This training is included in in the Professional Paid Plan or it can be purchased as online training. Curriculum - What you will learn Session 1: Overview of the key changes in a nutshell In Session One, we move quickly through the key changes to the regulation, providing you with a checklist of areas to further explore – including, the new broader definitions of ‘exporter’, and broker, a new provision for member state information sharing, emphasis on cyber-surveillance and human rights concerns and broader catch-all provision. It also asks – and answers – whether, in practice, EU member states can now create their own control lists. Session 2 : The new cyber surveillance controls – what, why, how? The recast was, in part, driven by a perceived need to better technology that might be used for ‘cyber surveillance’. This session looks at the breadth of new provisions, including on catch-all, the new ‘transmissible controls’ concept, and other areas of the Regulation which may, in particular, affect the ICT sector. Session 3: Could I be caught by catch-all? Catch-all deals with the control of non-listed items that may nonetheless be put to dangerous uses in the wrong hands. It creates compliance challenges because it demands subjective evaluation of items and users. Here we discuss how best to prepare for the 821/2021 catch-all requirements – and having the right systems in place. Session 4: Two new General Licences: Are they right for my company, and how do I use them? Regulation 821/2021 introduces two new General Licences: EU007 covers the intra-group export of most software and technology listed in Annex I Union EU008 covers, subject to several conditions and requirements, the export of certain (but not all) encryption items. But – each comes with strings attached! In this session, Arne takes a deep dive into licences, and looks at their potential, and their limits. Could they be right for your company? Session 5: The EU Export control regime – for non-EU companies This session focuses on how the EU export control regime affects the business operations of non-EU companies. It looks at non-EU exporters’ obligations such as registration and record-keeping, and the opportunity created by the ‘licensing gateway’ by which an exporter not resident or established within the EU can still obtain an individual export authorisation from the Member State authority responsible for issuing authorisations where the dual use items are located. Session 6: Putting it all together: What does the regulation mean for my ICP? In Session 6, Arne addresses attendees’ questions on the regulation and talks through strategies for incorporating its provisions into an Internal Compliance Plan. Each session is 30 minutes long and will include a handout Participants are welcome to send questions ahead, which Arne can address, using the Chat function on www.customsmanager.org A certificate of completion is available for those completing the course

(S,P) The EU and the UK take action to curb illegal exports of waste with complex import and export controls. Find out what and how to go about it. Economic growth and globalization have led to a worldwide increase of waste transport across borders, whether on the road, by railway or ship. Moreover, the scarcity of natural resources has also stepped up the trade of waste due to the valuable secondary raw materials that certain waste contains. However, not only do they have a positive effect, increasing revenue, but they can also cause harm to the environment as well as human beings. What a waste shipment is Waste exports and imports are called waste shipments. A waste shipment means the transport of waste between your and another country whether by road, rail, air or sea. Waste shipments must follow rules called waste shipment controls. If you do not follow the relevant legal requirements you may be committing a criminal offence and risk prosecution, financial penalties and imprisonment. You may want to seek independent legal advice before importing or exporting waste. Check if your material is classed as waste Waste shipment controls only apply if the material you want to transport is waste. You need to find out if the material you want to transport is classed as waste by any of the countries involved. If it is waste, controls apply across the whole journey. Sometimes the regulatory bodies responsible for overseeing the rules in each country (known as the ‘competent authorities’) may disagree on whether something is waste. In these cases, the material will be wasted. Use the guidance on how to check if your material is waste. You usually have a legal duty of care if you produce, carry, import, keep or dispose of waste. You usually have to make sure your waste is handled safely and only passed to those authorised to receive it. It is also often your responsibility to classify your waste correctly and ship it under the correct controls. EU Measures For these reasons, there have been certain regulations set in place in the EU, specifically under the Waste Shipment Regulation (EU) 1013/2006, which has been amended several times in order to intensify controls on waste shipment. In line with this, the new Regulation (EU) 2016/1245 intends to help customs identify potential waste streams by the implementation of a correlation table between CN codes and waste codes. What kind of control procedures does the Waste Shipment Regulation establish? The Regulation basically sets up two control procedures: The general information requirement consists of accompanying a shipment of waste by certain documents to assist the tracking of shipments. It is usually applicable to shipments for the recovery of wastes. - The notification procedure, requires the prior written consent of the competent authorities of the country of dispatch, transit and destination within 30 days. This procedure essentially applies to shipments for disposal of waste, as well as to those involving hazardous wastes. Does the Waste Shipment Regulation only affect the EU? The Regulation does not only influence waste shipments between EU’s Member States but also with those in European Free Trade Association (EFTA), the Organization for Economic Cooperation and Development (OECD) and countries that are a party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal. In this case, the controls and procedures settled down to apply to the shipment of waste: Between EU countries within the EU or with transit through third countries Imported into the EU from third countries Exported from the EU to third countries In transit through the EU, on the way from or to third countries How does Regulation (EU) 2016/1245 impact shipments of waste? The regulation, which entered into force on 17 August 2016, implements a preliminary correlation table between CN codes and the waste codes listed in Regulation (EU) 1013/2006. Being aware of the differences in the goods covered by both codes and the difficulties to match them, the European Commission aims with this tool to help customs to identify potential waste streams further and curb illegal exports of waste out of the EU, making the Waste Shipment Regulation more enforceable. The correlation table demonstrates the instances in which some waste codes share the same correlation with more than one CN code, the same being applied the other way round. It therefore will be key to consider the description of the codes in their respective Regulations to determine the applicable one. Besides, where applicable to shipments mainly within the EU, waste codes are not included in the table since customs authorities are normally not involved. Waste shipment controls in the UK Waste controls are set out in the retained Waste Shipments Regulation EC No 1013/2006 as amended by: The International Waste Shipments (Amendment) (EU Exit) Regulations 2019 The International Waste Shipments (Amendment of Regulation (EC) No 1013/2006) Regulations 2020 The International Waste Shipments (Amendment) (EU Exit) Regulations 2021 They apply from the point the waste is loaded until the waste is processed at the destination facility. Rules for importing and exporting waste apply in: the country where the shipment starts the country where the shipment ends any country the waste passes through on its intended journey (known as ‘transit countries’) You need to check the rules for all the countries your waste will pass through on its intended journey. Some waste shipments are prohibited. If your waste shipment is not prohibited, it must comply with either: ‘green list’ waste controls (also known as Article 18 controls), which are simplified controls for most non-hazardous materials notification controls (sometimes known as ‘amber list’ controls), which require consent from all the competent authorities involved before you can ship How to find out which controls apply The controls that apply to waste shipments depend on the: waste type treatment type planned for the waste at its destination country of destination and the transport route There are also producer responsibility regulations which you may need to keep to if you export wastes such as: packaging batteries end of life vehicles (ELV) waste electrical and electronic equipment (WEEE) The type of waste Describe waste using the description codes in the relevant regulations. You can use a consolidated waste list of the relevant annexes to check how you should describe your waste. The annexes have 2 types of waste codes – Basel codes and OECD (Organisation for Economic Co-operation and Development) codes. Basel codes start with a single letter (for example, B3011) and OECD codes start with 2 letters (for example, AC300). If your waste type appears in the consolidated waste list , the waste code and annex title number will help you to find out which shipment controls apply. If there is no Basel or OECD code for your waste, you must describe it as ‘not listed’ and notification controls will apply. The controls that apply to non-hazardous waste plastic changed on 1 January 2021. The type of treatment Waste ‘treatment’ refers to either disposal or recovery. The terms ‘disposal’ and ‘recovery’ are defined in the EU Waste Framework Directive . Generally, imports and exports of waste must be for recovery. Imports or exports for disposal are prohibited in the UK, except for a few exceptions described in the UK plan for waste shipments . In these exceptions notification controls always apply. For some plastics, the waste controls depend on the type of recovery planned. Find out more in our guidance on importing and exporting waste plastic . The intended journey and destination You must follow the rules that apply in each country the waste will stop at or move through on its journey, including: its origin its final destination any transit countries You can use the waste export controls tool to work out which controls apply to your shipment. The tool is only a guide, so you should always check the controls with the competent authorities, government departments or customs inspectorates in the destination and transit countries before shipping. You can also use the following general principles for your intended destination to work out which controls apply. Recovery in OECD countries or EU member states Green list waste controls generally apply to waste listed under a single entry in Annex III, IIIB or the mixtures of wastes listed in Annex IIIA (these annexes can be found in the consolidated waste list ). Notification controls apply to all other wastes. If you are shipping waste to or from the EU, you must follow the guidelines for customs controls on transboundary shipments of waste . Recovery in non-OECD countries outside the EU The Green List Regulations set out the controls that apply to waste listed in Annex III and IIIA according to each non-OECD country. The controls that apply to non-hazardous waste plastic changed on 1 January 2021. This may affect the controls which apply to your shipment. You may need to check the rules on importing and exporting waste plastic . Some of the wastes listed in Annex V are prohibited from export, including hazardous waste and household waste. Notification controls apply to all other wastes. You can refer to the lists of: EU countries OECD countries competent authorities of EU member states competent authorities of OECD countries competent authorities of non-OECD countries Exporting waste under green list waste controls A waste that you intend to export under green list waste controls must: not be prohibited not need to be shipped under notification controls not contain hazardous waste be properly sorted before loading, meaning that the sorting process removes contaminants to the point where any remaining contamination is so small as to be minimal and does not prevent the waste from being classified as green list waste If the waste still has more than minimal contamination after it has been sorted, then you may need to ship it under notification controls or it may be prohibited for export. If the waste can be exported under green list waste controls, you do not need to apply for consent from the Environment Agency or pay them a fee. You must fill in an Annex VII form , which contains information about the waste and its journey, and follow the other steps explained in the next sections. You must check with the competent authorities of the transit or destination countries whether different rules apply and you are required to apply for consent or pay fees. It is your responsibility to check all the requirements that apply. If you are exporting waste plastic you must follow the importing and exporting waste plastic guidance. Before shipping the waste Make sure the waste is properly sorted so that it can be exported as green list waste. Some countries may still prohibit the import of such waste or require that you send it under notification controls. Check whether you can send the properly sorted waste as green list waste to the destination country. Make sure that the Annex VII form is fully completed and sign it – it must travel with the waste at all times. You should keep copies of Annex VII forms for 3 years. Competent authorities can ask to see copies at any time. Create a written contract between the person arranging the shipment (you as the exporter) and the importer (also called the consignee). The contract must make sure that, if the shipment cannot be completed as planned, or is found to be illegal, the exporter will take the waste back or recover it in another way and provide for its storage in the meantime. You must keep copies of the contract for 3 years – competent authorities can ask to see them. Completing the Annex VII form The Annex VII form contains boxes that must be filled in. These boxes are known as ‘blocks’ and are numbered on the form to make it easier to refer to. The exporter in block 1 is the person who arranges the shipment and signs the declaration in block 12 to say there is a contract in place. If you are a broker or dealer based in the EU, you must be registered with the Environment Agency, Scottish Environmental Protection Agency or Natural Resources Wales if you arrange waste shipments from Great Britain. If you are a broker or dealer based outside the EU, you must be registered and have a personal or business address in the UK. The importer in block 2 is the recovery facility or a broker or dealer who is under the jurisdiction of the country of destination and has legal control over the waste when it arrives there. You must fill in contact details in full, including the: contact name company registration number (if applicable) address, including country email telephone number, including the international dialling code Business confidentiality is not a reason for not including these details. The recovery facility in block 7 must be the facility where the waste will be recovered. If the facility in block 7 is an interim facility, you must also give information about the facilities where further operations will take place. Do this on a separate annex and keep this with the Annex VII form. You must enter the code that describes the treatment at the recovery facility in block 8. The codes can be found in Annex II of the EU Waste Framework Directive . After the waste arrives The importer and (if different) the recovery facility must sign and fill in the Annex VII form in blocks 13 and 14. Exporters and importers must keep copies of the Annex VII form and their contracts for 3 years – competent authorities can ask to see them. If the waste shipment cannot be completed as planned, the exporter should tell the Environment Agency . Exporting waste under notification controls Before you export waste under notification controls you must tell (‘notify’) all the competent authorities involved in the waste journey, and they must give consent before you can go ahead. To export waste under notification controls from England, you must be under the jurisdiction of England or Wales. You must also be one of the following: the original waste producer the licensed new producer a licensed collector of waste a dealer or broker registered with the Environment Agency with written approval from a producer or licensed collector to move their waste the holder of the waste when all of these are unknown or insolvent 1. Fill in a notification application using the International Waste Shipments (IWS) online service Apply for consent through IWS online . You can use this service to: create and manage your notification application create pre-notifications and upload movement documents (information you must give before your waste shipment starts) record and manage shipment data When you use the system for the first time you will need to register for a user account. You can contact the Environment Agency if you need help. You must give details on all aspects of the waste, including its origin, treatment and journey from producer to final destination. Exporting waste under notification controls requires more detail than is needed under green list controls. Include as much information as you can in your application, using annexes to give more information where necessary. If you do not give enough detail, there could be delays in assessing and approving your application. Your application must include details of all the transit countries your waste will pass through on its journey. Some countries define this very widely to include journeys that pass through territorial waters or stop at port, even if the waste is not unloaded. You need to check the rules for all the countries your waste will pass through on its intended journey. Sometimes shipping routes change at short notice. It is your responsibility to find out which countries your waste might pass through before you apply for consent. If a shipping company cannot confirm which route your waste will take when you are preparing your application, you may want to consider submitting more than one application to cover several possible routes. You need to pay fees for each application. Consider the timescales in this guidance and plan your application in line with these, as the process can take several months. 2. Decide how many shipments you will make You can apply to send several waste shipments under one notification. The waste in each shipment must: be the same type start from the same load site move to the same destination use the same route move on the same day You need to tell us how many shipments you intend to make and the planned first and last dates for shipments. You will have up to 12 months from the date of consent to complete the shipments, or up to 3 years if the destination facility has pre-consented status. 3. Find out if you are exporting to a pre-consented recovery site Overseas recovery sites in EU or OECD countries which regularly receive shipments of the same waste may benefit from being ‘pre-consented’. Recovery sites can apply to the competent authorities in their country for pre-consent. The advantages of exporting to a pre-consented recovery site are that: the consent process is quicker consents may last up to 3 years, rather than the standard 12 months 4. Find out if you are exporting waste to an interim operation There are different fees and requirements if you are exporting waste for an ‘interim operation’. An interim operation involves pre-processing or storing waste at a site overseas before moving it to a place of final recovery or disposal. There are 5 operation codes which relate to interim operations: R12 – exchange of wastes before recovery R13 – accumulation of wastes before recovery D13 – blending or mixing of wastes before disposal D14 – repackaging of wastes before disposal D15 – storage of wastes before disposal Codes that begin with ‘R’ refer to recovery and those that begin with ‘D’ refer to disposal. You can find a list of these codes in Annex I and II of the EU Waste Framework Directive . If your waste is destined for an interim operation, you must explain clearly what the interim waste treatment involves. You must include an annex with your application with details of the final treatment operation and where it will take place. 5. Arrange a financial guarantee or insurance You must have a financial guarantee or equivalent insurance that is approved by the Environment Agency. This makes sure there is enough money available for the Environment Agency to deal with the waste if the shipment is not completed. Use the financial guarantee form to apply. Your financial guarantee must be approved before shipments can begin. The Environment Agency can approve a financial guarantee before it is due to take effect, if it is in place before any shipments take place. The financial guarantee must be enough to cover the actual costs if the export cannot be completed. It must be enough to cover: transporting the waste waste recovery or disposal storage for up to 90 days Your calculation needs to reflect the real-world costs the Environment Agency would incur. For example, do not use preferential transport costs that the Environment Agency cannot access. Any competent authority may ask for a copy of your financial guarantee or insurance arrangements. EU authorities may ask for a second financial guarantee or insurance. Contact the destination authority for their requirements before you send your notification to the Environment Agency. You must give an address for service of claims for the financial institution you use for financial guarantees for export notifications. The financial institution you use must be registered in England or Wales. The financial guarantee must be valid for: 3 years from the date of consent for standard notifications 5 years from the date of consent if the treatment facility has pre-consent status 6. Put a contract in place Before you send your notification application, you (the notifier) must have a legally enforceable, written contract with the business that will be treating your waste (the importer). This contract must include: an obligation for the business to provide a certificate confirming they have legally recovered or disposed of the waste an obligation for the notifier to take the waste back if the shipment, recovery or disposal does not go ahead as planned, or if the shipment is illegal an obligation for the importer to recover or dispose of the waste if it is found to be illegal because of the importer’s action If the waste is shipped to an interim facility the contract must also include: an obligation for the final treatment facility to provide a certificate confirming that the waste has been recovered or disposed of as set out in the notification an obligation for the importer to send a notification to the Environment Agency if they send the waste for final treatment in a different country Some countries might have more rules about what a contract must include. You should check the rules before you send your notification application. The Environment Agency, or any other competent authority with an interest in the notification, may ask for a copy of the contract. 7. Arrange third party insurance You need insurance against liability for damage to third parties resulting from your waste shipment. This needs to be in place before you send your notification application. Any competent authority with an interest in the notification may ask for a copy of the insurance arrangements. 8. Pay the charge The Environment Agency will not deal with your notification until you have paid the correct fee. Other competent authorities may also charge you for considering your notification. The charge depends on: whether the waste is being imported or exported whether it is for recovery or disposal whether it is for an interim or non-interim operation the number of shipments included in the notification

(FREE) After successfully submitting a customs declaration, your broker should return a set of documents to you. Find out what they mean The documents you can expect to receive from your broker: 1. EXP-SAD/SEC (C88/ESS) This is your Export declaration. Take a look at a template. Copy for the consignor/exporter - No 3. 2. DTI-X2 This is the Export Entry Acceptance Advice. It shows a routing code. Route 0: Awaiting a response from another government system before the route is determined. Route 1: Requiring the supporting documentation to be examined. Route 2: Requiring goods and documents to be examined. Route 3: Which implies automatic clearance after a short period of time during which the documentation must be submitted and Customs have the opportunity to examine it. Route 6: Paperless declaration with the entry being given immediate clearance, ie zero time out. CHIEF does not allow clearance while the Route of an Entry is ‘E’, ‘F’ or ‘H’. Route H has always applied to pre-lodged Entries (with no un-resolved Front End Credibility (FEC) failures) Route E applies to Entries with stored data linked to them Route F applies to Entries with unresolved FEC failures Routes 2/5, 1/5 and 5 are equivalent to routes 2, 1 and 3 Entries where the method of payment includes ‘cash’. 3. Paper C88

(S,P) Confused about getting your goods into GB or EU? With videos, guides and checklists, importing is more straightforward, argues Arne Mielken of Customs Manager Ltd. This webinar explains: customs import declarations on controlled goods imported into Great Britain (England, Wales and Scotland) from the EU the process for simplified, supplementary declarations and delayed import declarations for import goods which are not controlled for up to 31 December 2021 key terminology Easy, government-approved flowcharts make importing a walk in the park, right? How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate. An import is goods brought into a jurisdiction, especially across a national border, from an external source. Importation is the action of buying or acquiring products or services from another country or another market other than own. The party bringing in the good is called an importer. An import in the receiving country is an export from the sending country. As a purchase order is confirmed by a supplier and prepared to be shipped to the buyer certain actions need to be undertaken to facilitate a successful customs entry at UK port. These are the standard operations that need to be carried out to manage the import process proactively. 10 Steps to Importing in under 5 minutes Guide 1: How to import goods from the EU into GB Guide 2: Step-by-Step guide to import into the UK Guide 3: Importer Support Pack HELP TRAINING Essential, online Customs & Global Trade Support You can: get advice on our Information Hubs. find out how to determine the relevant duty rates and commodity codes for your goods in our Classification Hub get help by asking the Customs Manager Ltd experts a question Where to find even more help and support For online support, join our educational live webinars, subscribe to insightful short Twitter updates and informative YouTube videos, and stop by at our expert blog page, updated weekly: https://www.customsmanager.org/customs-global-trade-blog Join us on Linked In, too: www.linkedin.com/company/customs-manager-ltd We also offer a resources hub that covers a lot of topics, videocasts and step by steps guidance: https://www.customsmanager.org/ -> Resources There are regular customs and global trade update sessions to discuss what is coming up: https://www.customsmanager.org/customs-and-global-trade-update Join our wide range of LIVE or online training courses on the customs and global trade topics that matter to you Subscribe to our free newsletter to never miss an important update on our social media channels and expert blogs and get a round-up on all the important changes, law updates and guidance modifications for the EU and the UK). You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at https://www.customsmanager.org/expert-helpline-blog-training-exclusive-briefings If you know of a business who would also find e-mails or customs and global trade blog entries helpful, please forward it on, or suggest they register to receive them directly to their inbox register to get these updates directly to their inbox. About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. 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Imports of some sensitive goods or imports of certain goods coming from specific countries may be prohibited or restricted. (S,P) You may need permits, a licence or present an officially approved import notification. Contact us to discuss if you need an import licence for your product ​ Overall, the main types of products that usually face import restrictions are: agricultural products, medicinal products, chemicals, iron and steel products, cultural assets, textile products and clothing, weapons, counterfeit or pirated goods, indecent articles/publications/video recordings, endangered species, waste, some live animals and products containing animal substances, plants and products containing vegetable substances. For the UK, for example,there are special rules and you may need to get licences or certificates if you are importing any of the following: animals and animal products plants and plant products high risk food veterinary medicines human medicine controlled drugs tissues and cells for human application waste products containing F gas precursor chemicals hazardous chemicals nuclear material guns, knives, swords and other weapons weapons and goods that could be used for torture or capital punishment Download UK Controlled Goods List HELP

(S,P) What export procedure where ports use the goods vehicle movement service (GVMS)? Read CIP 1 here. Since 1 January 2022, exports between Great Britain and the EU will be subject to full customs controls. This means that goods must be presented to customs and the export declarations must be entered into HMRC systems to decide if any further physical checks are required. If a physical examination is required, this will be conducted at an Inland Border Facility or at the designated customs checking facility within the frontier locations. Goods must not be exported without permission and a message must be sent after their departure. To support full customs controls on goods, particularly those locations with limited space or infrastructure, the government introduced the goods vehicle movement service (GVMS). Read this Customs Information Paper (CIP) to find out what changes are happening at certain locations. The following changes relate to the ports using GVMS for exports from 1 January 2022. If the port is not using GVMS please follow the normal exports process. 1. Customs Handling Imports and Exports Freight (CHIEF) from 1 January 1.1 Changes for exports going through Dover, Eurotunnel, Holyhead and Fishguard Declarants must always submit and gain permission to proceed (P2P) by submitting an arrived export declaration with Additional Information (AI) statement “RRS01”. 1.2 Changes for exports going through Liverpool, Heysham and Milford Haven/Pembroke If your carrier is using: the goods vehicle movement service (GVMS), the declarant must submit an arrived export declaration inventory linking, the declarant must submit a pre-lodged declaration and must not use the AI statement RRS01 1.3 What to enter in the arrived export declaration Arrived export declarations include the following types: full export declaration (unless you’re authorised for Customs Supervised Exports) pre-shipment advice customs clearance request (CCR / C21) In box 1 the third character of DECLN-TYPE must indicate the entry is declared ‘arrived’ by entering: ‘A’ for a full declaration ‘C’ for a pre-shipment advice ‘J’ for a C21 In box 25 you must enter the mode of transport as ‘6’ for roll on roll off (RoRo). In box 30 you must enter the freight location code: HLD for Holyhead EUT for Eurotunnel DOV for Dover DEU for Combined Eurotunnel/ Dover (or if you’re uncertain if the export is Dover or Eurotunnel) FIS for Fishguard LIV for Liverpool HEY for Heysham MIL for Milford Haven/ Pembroke In box 44 you must enter AI statement ‘RRS01’. Failure to provide the ‘RRS01’ AI Statement within the declaration will result in GVMS not being able to validate it on the submitted Goods Movement Reference (GMR). 1.4 Goods selected for checks Once the declaration is submitted on CHIEF, the declarant will be informed if their document or goods need to be checked. If a physical examination is required, the declarant will need to tell the haulier to present the goods at: the nearest Inland Border Facility for goods leaving Dover, Holyhead or Eurotunnel the port’s designated customs checking facility for goods leaving Liverpool, Heysham, Milford Haven/Pembroke or Fishguard 1.5 Customs Supervised Exports (CSE) from 1 January 2022 If you’re authorised for CSE you should email: exportpresentationapprovals@hmrc.gov.uk with ‘Arrived Exports for CSE’ in the subject. HMRC will then confirm the process for you. 1.6 Designated Export Place (DEP) processing from 1 January 2022 For goods being exported from Great Britain, the declarant should check which Great Britain port their goods will be exported from, especially if their goods are to be handled by a freight forwarder or DEP for consolidation. If the goods will be exported from certain locations the declarant must enter the correct freight location code for that port in box 30 of the declaration. AI statement code RRS01 must be declared in box 44 of the declaration. If the goods will be exported from a Great Britain port with a temporary storage facility, the DEP locations code should be entered in box 30 as usual. If the declaration has been selected for an examination: You should present your goods at the intended DEP if you are using a freight forwarder for consolidation purposes. The DEP operator should then re-arrive your declaration and continue with normal processes. Your goods will be examined at the DEP operator’s premises. Depending on the outcome, the declaration will be cleared or held for further checks. Cleared consolidations from a DEP operator’s premises can progress to the port of exit from Great Britain. For GVMS movements, the DEP operator must inform the haulier of all the Declaration Unique Consignment References (DUCRs) within the Transit Accompanying Document (TAD) movement reference numbers (MRNs) if any have been raised. The haulier must enter either: all of the DUCR within the consolidation the TAD MRN’s if one has been raised 2. Customs Declaration Service changes from 29 January 2022 Nothing changes when declaring on Customs Declaration Service until 29 January 2022. The existing process remain in place until then. 2.1 Changes to exports going through Dover, Eurotunnel, Holyhead and Fishguard Declarants must always submit and gain permission to progress (P2P), by submitting an arrived export declaration with Additional Information (AI) statement “RRS01”. 2.2 Changes to exports going through Liverpool, Heysham and Milford Haven or Pembroke If your carrier is using: GVMS, the declarants must submit an arrived export declaration inventory linking, the declarant must submit a pre-lodged declaration and must not use the Additional Information (AI) statement RRS01 2.3 What to enter in the arrived export declaration Arrived export declarations include the following types: Type A – Full Export Declaration (non CSE) Type B – Occasional Simplified Procedure Type C – Simplified Declaration Procedure (SDP) Type J – Customs Clearance request (CCR / C21) The declaration must include: AI Statement code ‘RRS01’ in Data Element 2/2 Mode of Transport ‘6’ for roll on roll off (RoRo) in Data Element 7/4 authorisation type code ‘EXRR’ and the exporters EORI in Data Element 3/39 the correct goods location code in Data Element 5/23 must be one of the following and match in GVMS for the goods to be departed: Dover – GBAUDVRDOVDVRGVM Eurotunnel – GBAUEUTEUTEUTGVM Dover/Eurotunnel – GBAUDEUDEUDEUGVM Fishguard – GBAUFISFISFISGVM Holyhead – GBAUHLYHLDHLYGVM Liverpool – GBAULIVLIVLIVGVM Heysham – GBAUHYMHEYHYMGVM Milford Haven/Pembroke – GBAUPEDMILPEDGVM For some exports going through Liverpool, Heysham and Milford Haven/Pembroke part of these ports remain outside of GVMS control. If the carrier is not using GVMS the declarant must omit the GVM from the location code and not enter RRS01 on the declaration. 2.4 Goods selected for checks Once the declaration is submitted on the Customs Declaration Service the declarant will be informed if their document or goods need to be checked. If a physical examination is required, the declarant will need to tell the haulier present the goods at: the nearest Inland Border Facility for goods leaving Dover, Holyhead or Eurotunnel the port for goods leaving Liverpool, Heysham, Milford Haven/Pembroke or Fishguard 3. GVMS locations not using arrived exports declarations For exports going through Newhaven and Sheerness using GVMS, declarants must submit a pre-lodged export declaration (unless the declarant holds an authorisation that allows them to submit a different type of declaration). For CHIEF declarations from 1 January 2022 you must use the following location codes: NHV for Newhaven MED (Medway) for Sheerness For Customs Declaration Service declarations from 29 January 2022 you must use the following location codes: GBAUNHVNHVNHVGVM for Newhaven GBAUMEDMEDMEDGVM for Sheerness 4. Goods Movement Reference (GMR) At border locations operating GVMS, hauliers will be required to provide the carrier with a GMR obtained from the GVMS. The GMR is a unique reference beneath which individual customs, transit and safety and security declaration numbers will be linked together for that vehicle or container. Each GMR is valid for a single crossing and can be used only once. The AI Statement ‘RRS01’ (entered in either box 44 or Data Element 2/2) indicates that the declaration needs to be sent to the GVMS system for the GMR to be created. Traders will be allowed to add or remove the ‘RRS01’ on their declaration up until the point the goods are arrived on GVMS at the port or frontier. You cannot add or remove ‘RRS01’ once the entry is arrived. Failure to provide the ‘RRS01’ within the declaration will result in GVMS not being able to arrive the declaration. This process needs to be done prior to getting to point of exit. The haulier will need to enter all DUCR’s associated with the vehicle movement into the GMR. GVMS will validate each DUCR and confirm whether the goods have Permission to Proceed (P2P) or whether there are any outstanding controls. Drivers must not proceed to the point of exit until all DUCRs have P2P status and the GMRs have been validated. At the point of exit the driver will present the GMR to the carrier and the carrier will validate the GMR at check in. GVMS will reject the check-in attempt unless all the DUCRs in the GMR have been arrived, in which case the vehicle will be turned away from check-in. 5. Physically consolidated exports Consolidations require an arrival and departure at the top-level Master Unique Consignment Reference (MUCR) for the underlying DUCRs to be departed successfully. However, GVMS is currently unable to accept MUCR references within the GMR. Traders who physically consolidate exports should not consolidate the DUCRs into a MUCR until GVMS can accept MUCRs in a GMR. 6. Using GVMS from 29 December 2021 To help businesses prepare early, they can submit a pre-lodged or arrived declaration and create a GMR from 29 December 2021 for any movements on or after 1 January 2022. To do this, they will need to: Submit a pre-lodged, or arrived declaration on CHIEF using Additional Information code ‘RRS01’ Create a GMR in Goods Vehicle Movement service (GVMS). https://www.gov.uk/government/publications/goods-leaving-great-britain-from-1-january-2022-at-ports-using-gvms-cip-1/customs-information-paper-1 Export CHIEF FAQs Export CDS FAQs