The Spring Budget’s main publication also featured an overview of a range of proposals designed to simplify customs import and export processes with more detail set out in an accompanying policy paper from which our analysis below is derived. Detail of changes to customs guarantees for special procedures, temporary storage and duty deferment and modernising authorisations also feature in the policy paper.
The policy paper also sets out a detailed stakeholder engagement timeline as the government plans to engage with stakeholders on each of these measures in the coming months. The timetable for this engagement also takes into account the existing systems changes, for example the final phase of the transition to the Customs Declaration Service for exports by 30 November 2023, and the first strategic release of the UK Single Trade Window. This is to ensure there is sufficient lead in time for stakeholders to adapt their own systems ahead of any policy changes coming into force.
The government also intends to consult in summer 2023 on introducing a voluntary standard for customs intermediaries, with the aim of improving the overall quality of service provided across the sector. According to the government, this is in response to feedback received as part of the “2022 Call for Evidence: An Independent Customs Regime”, which indicated that “quality varies across the customs intermediary market”.
Simplified Customs Declaration Process (“SCDP”) changes
A series of policy improvements will be implemented to the SCDP. These are:-
- increasing the amount of time traders have to submit their supplementary declaration for imports and exports (in the case of exports where it relates to more than one consignment of goods) from the fourth working day of the month to the 10th calendar day of the month;
- increasing the amount of time traders have to submit their final supplementary declarations from the fourth working day of the month to the 11th calendar day of the month; and
- allowing traders to submit one supplementary declaration for goods imported over the course of a month (known as aggregation), reducing the total number of declarations that have to be submitted.
The government will work with stakeholders separately to set out the timeframes for delivery.
Simplifying customs declarations review
The government is also reviewing opportunities to streamline customs declaration requirements and will engage stakeholders later in the year to support this work.
The review will cover both simplified and standard customs declarations, for both imports and exports and will have a particular focus on export declarations, and on ensuring that customs declarations do not impose disproportionate burdens on small and less experienced UK businesses.
Transit policy simplifications
In summer 2023, the government will engage on various simplifications to the transit regime, including proposed changes to make it easier for businesses to access a guarantee waiver and to start and end transit movements at their own premises.
These measures are intended to improve processes for both outbound and inbound movements and to improve the offer to authorised consignee/consignors. Proposals under development are split as follows between outbound and inbound movements:
For outbound movements:
- making it easier for authorised consignors to start a movement at a client’s premises by replacing the current paper-based approval process with a digital notification process;
- reducing costs for authorised consignors by making a 100 percent guarantee waiver the default position during the authorisation process and signposting applicants to possibility of operating without a financial guarantee in place; and
- clarifying how authorised consignors can start a transit movement from their (or their client’s) premises when exporting goods from standard export ports.
For inbound movements:
- modernising the unloading process for authorised consignees; and
- clarifying how to end a transit movement when loading goods on ships, trains and planes that are destined for their stores, and simplifying the export declaration requirements in these cases.
Engagement with industry on these proposals will take place in summer 2023.