Introduction When you import goods into the United Kingdom, you have to bring them into Free Circulation. Free Circulation means that Customs clear the goods, and you can sell them to or use them in the United Kingdom. Free Circulation customs procedure refers to the basic declaration of non-UK and non-EU goods for domestic use [...]
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Introduction If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration. The declaration for your entry must be thorough and precise. You may update your declaration up to the point [...]
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Introduction The Excise Movement and Control System (EMCS) is a computer system used throughout the United Kingdom and the European Union to track duty-free movements of excise items. EMCS collects and processes information on the movements of duty suspended excise items online, verifies the data entered, and notifies users in real-time of the delivery [...]
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The United Kingdom's government Introduces the "Border Innovation Hub" as part of the Roadmap for Technology and Innovation This hub consolidates data from across government in order to assist industry in developing the tools necessary to innovate at the border. This hub provides access to border-related Application Programming Interfaces (APIs) that enable businesses to interface [...]
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The UK government establishes a more realistic timeline for implementing border controls. The government announced a revised, more practical timeline for implementing full import controls on products imported from the EU to the UK. The pandemic has had a more enduring effect on businesses in the United Kingdom and the European Union than many analysts anticipated [...]
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Introduction Customs warehousing is a process that enables non-UK products to be stored in the UK duty-free. When the commodities are released into free circulation, duty becomes payable. Additionally, a warehouse may be authorised as a tax warehouse. If the warehouse is not a customs and tax warehouse, excise duty will be charged when the [...]
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In June, haulage firm insolvencies reached a 17-month high, as the industry struggled with the loss of cross-border traffic and a driver shortage. According to accounting company Mazars, 31 haulage firms in the United Kingdom declared bankruptcy in June, the most in a single month since January 2019. Since Brexit, the decline in exports between [...]
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Introduction A Designated Export Place (DEP) is a location recognised by HMRC for the consolidation of export consignments and presentation to customs inland for clearance. This enables customs clearance of products prior to their removal to the port or airport for export. At the port or airport, normal procedures will continue to apply, including the [...]
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