SPE16545 - Customs Special Procedures Manual - HMRC internal manual
Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
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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 there's 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, obviously, that provision cannot be read straight. and it's a matter ofjudgment as to whether both si...
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.