HMRC Notices
The GOV.UK web site has been a rich source for information since the outset of Brexit. We have compiled many of HMRC’s most important notices.
In addition to Customs notices, we have also curated relevant trade updates, detailed guidance, additional information and services.
CUSTOMS & INTERNATIONAL TRADE UPDATES
| Provider | Theme | Title | Weblink | Comments |
|---|---|---|---|---|
| HMG | General updates | Border Operating Model (BOM) | Weblink | A guide to how the border with the European Union will work after the transition period |
| HMRC | General updates | VAT | Weblink | Changes to VAT treatment of overseas goods sold to customers from 1 January 2021 |
| Various | General updates | Import and export: latest documents | Weblink | Updates from HMRC, UK Trade & Investment, Department for Business, Innovation & Skills, Department for Transport, Rural Payments Agency, Animal and Plant Health Agency, Border Force, Department for Environment, Food & Rural Affairs, Food Standards Agency, Forestry Commission, Health and Safety Executive, and Home Office |
| HMRC | General updates | Customs Information Papers (CIPs) | Weblink | Customs information updates providing guidance and changes in practice |
| HMRC | General updates | Joint Customs Consultative Committee (JCCC) Minutes & Consultation Papers | Weblink | An HMRC-sponsored forum alongside 20 member organisations that propose changes to customs procedures and documentation relating to the entry and clearance of goods. Consultation updates from HMRC and member organisations |
HMRC CUSTOMS NOTICES
| HMRC | Classification | Notice 600: Classifying your imports or exports | Weblink | Explains procedures for classifying imports and exports |
| HMRC | Special procedures | Notice 199: Imported Goods Customs Procedures and Customs Debt | Weblink | Explains customs procedures for imported goods |
| HMRC | Classification | Notice 376: Anti-Dumping and Countervailing duties | Weblink | Explains Anti-Dumping & Countervailing duties & how to claim refunds where due |
| HMRC | Origin/Preference | Notice 812: EC Preferences Trade with Turkey | Weblink | Information for importers & exporters about obtaining preferential treatment when trading with Turkey |
| HMRC | Origin/Preference | Notice 826: Tariff Preferences: Imports | Weblink | General information about importing under preference, including an introduction to GSP |
| HMRC | Origin/Preference | Notice 828: Tariff Preferences: Rules of origin for various countries | Weblink | Explains rules of origin for preferential treatment on export or import |
| HMRC | Origin/Preference | Notice 832: Tariff Preferences: Rules of origin for Mexico | Weblink | Explains rules of origin for preferential treatment when trading to or from Mexico |
| HMRC | Notice 3: Bringing your belongings, pets, and private motor vehicles to UK from outside the EU | Weblink | Explains how to import personal belongings, pets & private motor vehicles | |
| HMRC | Special procedures | Notice 200: Temporary Admission | Weblink | Explains relief from customs charges when importing for temporary use – Now replaced by Union Customs Code (Notice 3001) |
| HMRC | AEO | Notice 117: AEO | Weblink | Explains the purpose of Authorised Economic Operators (AEO) & how to apply |
| HMRC | Notice 275: Customs export procedures | Weblink | General guide to UK export procedures using the National Export System | |
| HMRC | VAT | Notice SIVA 1: Simplified Import VAT Accounting | Weblink | About SIVA which allows reduction of the level of financial guarantee needed to run a duty deferment account for VAT purposes. |
| HMRC | Notice 100: customs Flexible Accounting System | Weblink | Explains how to pay for charges due on imported goods by using the Flexible Accounting System (FAS). | |
| HMRC | Special procedures | Notice 101: deferring duty, VAT, and other charges | Weblink | Explains the Duty Deferment Scheme and how to apply for a Deferment Approval Number. |
| HMRC | Special procedures | Notice 104: ATA and CPD Carnets | Weblink | Explains how ATA and CPD carnets can be used when exporting goods or claiming relief under Temporary Admission |
| HMRC | Special procedures | Notice 199A: temporary storage and approved depositories | Weblink | Describes how non-Union goods may be stored in approved premises until they are assigned to a Customs approved treatment or use |
| HMRC | Special procedures | Notice 199B: approved depositories under external temporary storage facility | Weblink | Describes how non-EU goods may be stored in approved premises until they are assigned to a Customs approved treatment or use |
| HMRC | Special procedures | Notice 221: Inward Processing Relief | Weblink | Explains customs procedure with economic impact known as Inward Processing – Now replaced by Union Customs Code (Notice 3001) |
| HMRC | Special procedures | Notice 232: customs warehousing | Weblink | Explains the storage arrangements known as customs warehousing – Now replaced by Union Customs Code (Notice 3001) |
| HMRC | Special procedures | Notice 235: Outward Processing Relief | Weblink | Explains how to obtain relief from customs duties when re-importing EU goods – Now replaced by Union Customs Code (Notice 3001) |
| HMRC | Special procedures | Notice 236: Returned Goods Relief | Weblink | Explains how to re-import goods & obtain total or partial relief from Customs Duty, VAT & CAP charges |
| HMRC | Special procedures | Notice 237: Processing under Customs Control | Weblink | Explains the customs procedure Processing under Customs Control & when duty relief may be claimed – Now contained within Union Customs Code (Notice 3001) |
| HMRC | Valuation | Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics | Weblink | Explains the methods to calculate duty on imported goods for importers & their clearing agents |
| HMRC | Penalties | Notice 301: civil penalties for contraventions of customs law | Weblink | Explains how HMRC calculate & notify customs civil penalties for contraventions of EC & national legal requirements |
| HMRC | Penalties | Notice 300: customs civil investigation of suspected evasion | Weblink | Explains the civil evasion penalty procedure when conduct involving dishonesty is suspected. |
| HMRC | Classification | Notice 375: Tariff Quotas | Weblink | Explains how claiming Tariff Quotas can reduce liability for Customs Duty, agricultural levies & other CAP charges. |
| HMRC | Special procedures | VAT Notice 702: imports | Weblink | Explains how imported goods are treated for VAT purposes |
| HMRC | Special procedures | Notice 760: Customs Freight Simplified Procedures | Weblink | Explains the purpose of Customs Freight Simplified Procedures (CFSP), the procedures available & guidance on the authorisation conditions |
| HMRC | Special procedures | Notice 770: imported goods – end use relief | Weblink | Explains how you may be able to import at a reduced or nil rate of duty using end-use relief. Now contained within Union Customs Code (Notice 3001) |
| HMRC | Origin/Preference | Notice 827: European Community preferences – export procedures | Weblink | How to export goods under the EC’s preferential trading arrangements |
| HMRC | Origin/Preference | Notice 830: tariff preference – new General System of Preference rules of origin | Weblink | Explains the rules of origin to qualify under the new General System of Preference (GSP). |
| HMRC | Classification | Notice 831: European Community – Binding Origin Information | Weblink | Explains what a Binding Origin Information decision is, how to get one and its potential advantages |
| HMRC | Special procedures | Notice 3001: special procedures for the Union Customs Code | Weblink | Explains the legal basis and generic requirements of the customs special procedures under the Union Customs Code |
HMRC DETAILED GUIDANCE
| HMRC | Classification | Classify imports and exports using the UK Trade Tariff | Weblink | Overview guidance explaining how to classify goods for import and export by using the Trade Tariff tool |
| HMRC | Classification | Classification of goods guides | Weblink | Tailored classification guidance for specific industries |
| HMRC | General procedures | Import and export procedures | Weblink | Customs declarations & documentation, dealing with HM Revenue and Customs (HMRC), using transit & processing systems, obtaining duty relief. |
| HMRC | Controls | Import and export controls | Weblink | What goods are controlled & how to get licences for them; the UK Strategic Export Control Lists; dealing with the Export Control Organisation (ECO). |
| HMRC | General procedures | Import and export of manufactured goods | Weblink | International trade regulations for materials, equipment, goods & appliances, chemicals & pharmaceuticals, aerospace & defence |
| HMRC | General procedures | General Guidance: The Union Customs Code | Weblink | Planned changes to import, export & storage procedures following the introduction of the Union Customs Code (UCC). |
OTHER SPECIFIC GUIDANCE
| HMRC | General procedures | The Single Administrative Document for import and export | Weblink | About the SAD (form C88) which is recognised by customs around the world and is essential for trade outside the EU |
| HMRC | Classification | Guidance: Binding Tariff Information Rulings | Weblink | How to obtain a Binding Tariff Information Ruling (BTIR) for goods that are exported or imported. Traders may apply in writing for their own legally binding classification certainty. This may be recommended for complex and/or high (taxable) value or repeat imports. It can often be the only way of gaining legal certainty. |
| HMRC | Export Controls | Export Controls: military goods, software, and technology | Weblink | Guide to licensing requirements and restrictions for trade control and the export of controlled military goods, software, and technology |
| HMRC | General procedures | MSS: supporting guidance | Weblink | Explains the Management Support System. Traders can access the same assurance reports that HMRC run. This can form part of good internal audit/due diligence checks by helping businesses to simply identify administrative errors, incorrect tax calculations or other compliance issues. |
OTHER CUSTOMS INFORMATION & SERVICES
| HMRC | General procedures | Telephone helpline | 0845 010 9000 | General Customs and VAT advice line |
| HMRC | Customs procedures | UK Trade Tariff Volume 1 | Weblink | Detailed information for importing & exporting goods including prohibitions and restrictions, reliefs, duties, suspensions & VAT. |
| HMRC | Classification | UK Trade Tariff Volume 2 | Weblink | The UK’s own online UK Trade Tariff tool enabling searching of import and export commodity codes & identifying tax, duty and licenses applying to goods. |
| HMRC | Customs procedures | UK Trade Tariff Volume 3 | Weblink | Import, export, and community transit procedures including customs procedure codes and declaration entry details. |
| HMRC | Classification | Tariff Classification Service | Weblink | Previously a telephone helpline now an email service. More information within ‘Customs Information Paper 27 (2015) Tariff Classification Change of Service Delivery’ |
| EU Commission | Classification | EU TARIC Consultation | Weblink | The EU’s own online tariff tool enabling searching of import and export commodity codes & identifying tax, duty and licenses applying to goods. |
| EU Commission | Customs procedures | EU’s Online Services | Weblink | The EU’s online databases such as: online tariff database; tariff suspensions, surveillance & quotas’ MRN follow up; EORI & VIES checkers |
| EU Commission | Customs procedures | EU’s Import & Export Rules | Weblink | Various resources and information |
| HMRC | General | HMRC exchange rates | Weblink | Exchange rates issued by HM Revenue and Customs (HMRC) |
| HMRC | General | Authorised Economic Operators – Query page | Weblink | Allows checking of AEOs data to ensure that they are bona fide |
| HMRC | General | EORI number validation | Weblink | Allows checking of EORI numbers e.g. to ensure that the company has one and they are using their own |
| HMRC | General | VIES VAT number validation | Weblink | Allows checking of EU VAT numbers e.g. to ensure that the company has one and they are using their own |
| HMRC | Classification | European Binding Tariff Information (EBTI) | Weblink | A database of previous EU legally binding information of other companies that may aid classification. It is not binding but may be a useful guide. |
| US CBP | Classification | Customs Rulings Online Search System (CROSS) | Weblink | A database of previous USA binding information of other companies that may aid classification. It is not binding but may be a useful guide. |
| US CBP | General | US International Trade Commission | Weblink | A link to the database for HTS (Schedule B) Classification, Dataweb, EDIS and MTBPS databases |
| HMRC | General | Import and export forms | Weblink | Find import & export forms, associated guides, notes, help sheets & supplementary pages. |
| HMRC | General | Comprehensive guarantee and guarantee waivers | Weblink | Customs comprehensive guarantee to cover Customs Duty and import VAT when you regularly import goods or use common transit |