This week’s EU exit corner, 11 April 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit including news about a new advanced rules valuations service. According to the EU, the new customs arrangements as a result of the Windsor Framework, which have been targeted to commence from 1 September 2023, will not be fully implemented until inspection facilities at Northern Ireland ports have been completed and audited. And finally, the EU-UK Trade and Cooperation Agreement annual report 2022 has been published.

New advance valuation ruling service

HMRC intends to introduce an advance valuation ruling service in spring 2023 which aims to provide traders with legal certainty on the valuation method of goods they are importing into the UK for a period of three years and to also assist in completing customs declarations.

Advance valuation rulings enable traders assess the value of their goods when making customs import declarations. They are legally binding decisions made by customs authorities at the request of a trader. 

Traders will be able to use the new service to facilitate trade as this will provide certainty on the correct method of valuation, however the service will not be mandatory. More information and guidance on the new service will be provided by HMRC in advance of it going live.

At the present time, the UK offers legally binding decisions as follows:-

• For advance tariff rulings, which provide legal certainty on the correct commodity code, which can then be used to determine the correct duty and taxes;
• For advance origin rulings, which provide certainty on the economic nationality of goods, when importing and exporting, under the rules of origin.

For imports, this provides legal protection against any UK customs authority challenging the country of origin of the product. There are two types of origin in the rules of origin; preferential (which feature in the UK’s trade agreements) and non-preferential.

Traders can prepare in advance if they intend to use the new service by ensuring they have:-

• a Government Gateway ID; and
• an EORI number.

More information on valuation is available on GOV.UK.

Miscellaneous updated guidance etc.

The latest guidance updates, and publications relevant to EU exit are as follows:-

• List of customs training providers;
• Apply for authorised consignor or consignee status;
• Check if you can get import duty relief on goods using Temporary Admission;
• Apply to import goods temporarily to the UK;
• Withdraw funds from your cash account for Customs Declaration Service declarations;
• Paying into your Customs Declaration Service cash account;
• Use a cash account for Customs Declaration Service declarations;
• Making a simplified frontier declaration;
• Check how to move goods through ports that use the Goods Vehicle Movement Service;
• Locations you need to submit an ‘arrived’ export declaration before moving goods;
• Making a full import declaration;
• Create a goods movement reference;
• Transit newsletters — HMRC updates; and
• Receiving, storing and moving excise goods.