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 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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HMRC Reveals Absurd Reasons for Non-Payment of the National Minimum Wage While the vast majority of firms pay at least the National Minimum Wage, HM Revenue and Customs (HMRC) has published a list of the most ridiculous excuses for not paying the legal minimum. HMRC assisted over 155,000 workers across the UK last year (2020 [...]
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Introduction The Returned Goods Relief (RGR) programme enables a physical item that was previously imported into a territory, to be reintroduced into that territory without the need to repay tax (because this was accounted for at the time of its initial import). Aircraft are ideal examples of 'goods' that often move between jurisdictions and tax [...]
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Introduction With a Temporary Admission authorisation, you can keep imported goods in the UK for up to two years before re-exporting them. You will be exempted from paying the import duty or VAT on these items. To use Temporary Admission, you must request authorisation. Some examples of such goods can be professional equipment, auction items, [...]
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Introduction Outward Processing allows traders from the United Kingdom to temporarily export goods from the UK for processing or repair in an EU country or any other country in the rest of the world. The process enables the traders to claim full OR partial duty relief when the goods are re-imported to the United Kingdom. [...]
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Introduction We've entered the summer vacation season, and in light of recent changes to travel guidelines, we'd like to remind you of the new rules that took effect on the 1st of Jan this year. Whether you're travelling between the UK and the EU for business or pleasure, you'll need to be aware of new [...]
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