INCHP07000 - Import and National Clearance Hub Procedures - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
SPE14500 - Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as simplified authorisation) for repair
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
“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
”.
This type of authorisation is allowable only for goods exported for repair. It is intended for traders who have an occasional (less than three times a year) need to temporarily export goods for this purpose.
The transition period for the UK to official leave the EU is coming to an end
Small businesses are being urged to make sure they are Brexit ready though many have complained about a lack of clarity on what this means exactly
SME support network Enterprise Nation s Emma Jones said the longer this goes on, the less likely SMEs will be anywhere near Brexit ready