Pre-loader


Goods Movement Reference (GMR)

Goods Movement Reference (GMR) | CUSTOMS ACRONYMS & GLOSSARY

Introduction To move goods from Great Britain to Northern Ireland, you will need a Goods Movement Reference (GMR) from HM Government’s Goods Vehicle Movement Service (GVMS). GVMS allows carriers or hauliers to pre-lodge the declarations completed for goods moving from Great Britain.   The haulier/carrier is required to provide a single GMR linking the required [...]

Continue reading
HMRC Staged Customs Controls rules

HMRC Staged Customs Controls rules update: No delay on making import customs declarations from Jan 2022

From 1 January 2022, you will no longer be able to delay making import customs declarations under the Staged Customs Controls rules that have applied during 2021. Most customers will have to make declarations and pay relevant tariffs at the point ofimport. Before 1 January 2022, you should consider how you are going to submit [...]

Continue reading
HMRC modifies the Exit Summary (EXS) Declaration in response to user feedback

HMRC modifies the Exit Summary (EXS) Declaration in response to user feedback

Since 1 October 2021, certain movements between the United Kingdom and the European Union require EXS disclosures. Additionally, HMRC has made some minor adjustments to the GOV.UK document Safety and Security Requirements on Imports and Exports; these changes are detailed below. The following modifications have been made to the document's body: Removal of the temporary [...]

Continue reading
hmrc covid impact annual report

COVID’s impact dominates the HMRC’s yearly report

HMRC's annual report for 2020-21 indicates that the pandemic has damaged not only its day-to-day operations, tax revenues, and customer service, but also has the potential to jeopardise the implementation of the new plastic packaging tax and the updating of HMRC's telephonic services. The Tax Faculty summarises the important points. Unsurprisingly, the study concentrates on [...]

Continue reading
Customs Declaration Systems (CDS) - Customs Declaration Technical Questions and Answers

Customs Declaration Systems (CDS) – Customs Declaration Technical Questions and Answers

Introduction This post aggregates some of the most frequently asked technical questions related to filing declarations on Customs Declarations Services (CDS). Is it true that Deferment data 2/3 (C505, C506, 1207) is required at item level and header level? I would like this confirmed as a lot of data is repeated for the same entry [...]

Continue reading
Customs Procedures

A Quick Guide to UK Customs Procedures

Introduction This article is part of our series of guides on UK customs procedures.  This post aggregates all the previous articles on the topic on a single page. Please pick the customs procedure to learn more about it. Inward ProcessingA quick guide to Inward Processing to delay or pay less duty on goods you import [...]

Continue reading
Free Circulation Customs Procedure

Customs Procedures | A quick guide to importing goods using the Free Circulation customs procedure

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 [...]

Continue reading
Entry Summary Declaration (ENS)

Entry Summary Declaration (ENS) | CUSTOMS ACRONYMS & GLOSSARY

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 [...]

Continue reading