Page 10 - Union Customs Code News Today

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

The way that the protocol is being operated is not, in our view, consistent with the intentions of us as negotiators. and to take one point to illustrate it in a concrete way, it is simply not enough for people to point to the provision in the protocol which says that the union customs code should apply, because theres also a provision in the protocol, article 6.2, which says that everybody, both sides, should do their best to minimise checks and controls in the ports of northern ireland. so, ob...

Key Points - On 11 June 2021 the European Union (the “EU”) published Regulation (EU) 2021/821 (the “Recast Regulation”) in its Official Journal, which marked the final step with...

Anti-dumping duty is payable on shipwork Authorised Use goods. Traders may therefore wish to consider entering those goods to IP to obtain full relief from duty. Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.

SPE16390 - Shipwork goods: goods for the territorial waters General guide for goods to be used in the territorial waters Goods used in the installation, running, surveying or operation of the platform are eligible for Authorised Use relief. This will include goods used for downhole well construction. It is not however extended to Windfarms Goods used for training may also be eligible for Authorised Use Note: equipment used to test goods is not eligible for Authorised Use. However, Temporary Adm...

SPE16440 - Other specific goods: fish The quotas and duty suspensions available for fish are subject to frequent change, authorisations should not normally exceed one year. If they exceed one year, they must be monitored periodically to ensure they remain valid. The authorisation should clearly identify the commodity codes of the products authorised. There have been cases where authorisations have been issued by Customs for ineligible commodity codes. You must therefore check in the tariff that...

SPE16360 - Shipwork goods: delivery to a vessel not at the traders premises Shipwork goods frequently need to be delivered to a vessel, which is not at the importing traders’ premises. Such goods may either be: supplied from trader’s stock on hand, or delivered direct from importation. The trader must ensure that a satisfactory audit trail for the goods is provided in his records, so that you can carry out the checks you consider necessary to ensure that the goods have been put to the state...

SPE16340 - Shipwork goods: authorisation for shipwork Authorised Use Applications and authorisations are to be completed and issued in the normal way, however, there is no need to give particular commodity codes or the estimated value or quantity of imports on the Form SP1. The description in box 7 should read: ‘Goods of any description for shipwork Authorised Use’. If the trader is a ship owner, based within the UK who: accepts delivery from an authorised shipwork trader of Authorised Use ...

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.