In our new EU exit corner, HMRC are seeking feedback on a new trade tariff tool and recent HMRC guidance updates (including guidance on supplementary declarations), support and webinars are also featured. We also cover an update on EU VAT refund claims and the latest Trader Support Service bulletins.

Trade tariff tool available for movement of goods from GB to NI

Businesses that bring goods into NI from GB (England, Scotland and Wales) must submit declarations for those goods. It is important to complete your declarations correctly so that you pay the right amount of duty. HMRC has recently published a new tool which can be used to check which tariff to use for goods you bring into NI from GB. HMRC would like to hear any feedback you may have on this tool.

Webinars and support

If you move goods between the UK and countries in the EU, you need to follow the customs and tax rules which apply.

If you have specific questions about importing, exporting or customs reliefs, call HMRC’s Customs and International Trade helpline on 0300 322 9434. The helpline is open from 8 am to 10 pm Monday to Friday and from 8 am to 4 pm at weekends. You can also send HMRC your questions or webchat.

Other support available includes:

• HMRC’s YouTube channel where you can watch videos to familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU.
• If you buy goods from the EU, or send or sell goods to the EU for your business, HMRC’s Rules of Origin recorded webinar will help you understand the process and what you need to do.
• Live webinars also explain existing guidance and give you the opportunity to ask general questions about the content. You can also see responses to other peoples’ questions and the guidance HMRC signposts to for extra help and support. However, questions specific to the items you import or export cannot be answered in these webinars.

Upcoming live webinars are as follows:-

Importing – steps you need to take before making your supplementary declaration: to support those who’ve delayed their customs import declarations, HMRC will explain the actions you need to take before you can make a supplementary declaration and how intermediaries can help you do this.

Please register to take part if your clients have imported goods since 1 January 2021 and not yet completed a customs declaration for them.

If your clients are planning to import and you want to understand the full declarations process, please register for Customs Import Declarations: an overview.

Exporting: what you need to do to keep your goods moving: an overview of the actions to take now when exporting goods from GB to the EU and moving goods between GB and NI. Key processes include – zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations.

Please register to take part if you’re planning to export.

Trader responsibilities when using an intermediary: this webinar explains your client’s responsibilities as a trader if they choose to use an intermediary to complete import or export declarations for their business. These are complex and an intermediary can save them a lot of time.

Please register to take part if you’re planning to import or export.

Supplementary declarations

HMRC sent an update on supplementary declarations. See the EU Exit developments section of this edition for further details.

EU VAT refund claims

On 11 June 2021, Ireland made changes to their EU VAT refunds service which may affect any claims in draft status. You may need to re-enter the claim again if you did not complete and submit any draft claims before 4:30 pm on 11 June 2021. Any new draft claims created before 14 June 2021 for VAT incurred in the Republic of Ireland may also be affected. A number of EU exit webinars are also being held by HMRC.

A full list of the EU Member States now accepting VAT refund claims for 2021 expenses under the EU VAT Refund system is also now available.

Trader Support Service bulletins

The most recent TSS bulletins are available which include the following:-

• Upcoming change to the ‘Importer EORI’ field in TSS;
• Preparing for full frontier declarations;
• Two Government schemes supporting SPS goods movements;
• Supplementary declarations timeline reminder and help available;
• Using your previous completed declarations as a template for future submissions;
• New features on the TSS;
• Update your company details in the TSS portal; and
• Updated error codes guidance to help you with your declarations.