In this week’s EU exit corner, we bring you the latest guidance updates, and publications relevant to EU exit. We also update you on the recent opening of the reimbursement scheme, and bring you news of current consultations in the area of customs. The latest Trader Support Service and Borders Weekly Stakeholder Bulletin are also available. And finally, if you account for import VAT on your VAT Return under postponed accounting for VAT, you must access the Customs Declaration Service to get a postponed import VAT statement online
Reimbursement scheme now open
Last week on 30 June, the long awaited duty reimbursement scheme launched which means traders can now reclaim duty on goods moving into Northern Ireland which do not subsequently move into the EU. Claims are possible back to 1 January 2021.
HMRC recently responded to the Institute to say that interest will not be paid on refunds received by traders, however we have asked HMRC to provide more detail on this, and will keep you updated. The Institute lobbied on the need to open the scheme for several years.
The reimbursement scheme allows for reimbursement of tariffs paid on goods classed as being at risk which later become/became not at risk under the original Protocol and on goods which move in the new red lane which should originally have been green lane movements under the Windsor Framework.
This includes the following scenarios:-
- Final sale of goods takes place in NI;
- Goods are consumed in NI;
- Goods are destroyed in NI;
- Goods are moved back to GB from NI; and
- Goods exported to RoW (Rest of World).
In order to claim, the trader must gather evidence to support the claim and submit this to HMRC where a caseworker will consider the application.
The following publications are also available which are relevant to the scheme:-
Consultations
Four consultations are currently open which are relevant to customs. HMRC has also published a new customs and UK border consultations tracker.
Customs treatment of post and parcel exports – closes 20 July 2023
This consultation seeks to understand who makes use of the Export Memorandum of Understanding and Extra Territorial Offices of Exchange, and why, before looking at each procedure individually to establish ways in which the UK’s post and parcels export regime could be improved.
The objective is for HMRC to establish how the customs treatment of low-value post and parcel exports can be developed to enable the smooth flow of these goods out of the UK, while ensuring appropriate due diligence is applied to help protect the countries and territories exported to, while complying with international obligations.
Introducing a voluntary standard for customs intermediaries – closes 30 August 2023
This consultation seeks views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector. It follows on from the 2022 Call for Evidence: An Independent Customs Regime and the measures complement wider transformational changes at the border that the government has committed to delivering as set out in the 2025 Border Strategy.
Views are sought on:
- the objectives of a voluntary standard, and what format it could take;
- how a voluntary standard could be designed and implemented;
- the potential content of a voluntary standard; and
- training and educational offerings for the intermediary sector, which would support the introduction of a voluntary standard .
The future of customs declarations – closes 8 September 2023
This consultation seeks views on potential simplifications to customs declarations, and the use of technology to facilitate declarations and other customs processes.
HMRC are holding webinars on 5 July 2023 and 13 July 2023 where policy officials will explain the consultation questions and how to respond. If you would like to attend one of these webinars, please contact HMRC by emailing externalstakeholders.customs@hmrc.gov.uk by 3 July and 11 July respectively.
Bringing goods into the UK temporarily – closes 22 September 2023
This call for evidence seeks views from individuals, businesses and intermediaries on how the Temporary Admission (“TA”) procedure is working and, in particular, their experience of using TA in the UK.
The government would like to gather and consider a wide range of views on how the TA procedure could be simplified for users. The government also welcomes views on potential improvements to the UK’s TA procedure to make it more accessible.
TA is used by a broad range of sectors, including the creative, cultural and sports sectors, the leisure industry, museums galleries and auction houses and a broad range of businesses of all sizes. This call for evidence is likely to be of particular interest to traders, customs agents, freight forwarders and hauliers, as well as business representative organisations, trade bodies and customs consultancies that help traders with their customs affairs.
Miscellaneous updated guidance etc.
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