Temporary Simplified Procedures were introduced by HMRC on the 7th of February 2019, to make it easier to import goods to the UK from the EU. Under Temporary Simplified Procedures, goods can be released from customs control while deferring duty payments and full import declarations… Read more »
A procedure that allows for the suspension of customs duties on goods not in free circulation, moving between two points within the EU or any special territories.
A reference number for Customs use, applied at consignment level to all Customs-controlled international goods movements.
An intergovernmental organization that regulates international trade.
Used to verify an Excise Number through a standard web browser.
Provides relief from Duty payments on goods that are returned unaltered or processed, and within three years of the date of original export.
A tax or duty to be paid on imported goods (occasionally on exported goods).
Descriptions of the Route of Examination which may be applied to an entry as a result of selection or Customs action.
There are two types of tax warehouse in the UK, customs warehouses and excise warehouses. Customs is currently controlled by EU law, Excise duties are controlled by HM Treasury.
The RPA delivers the European Union Common Agricultural Policy payments to farmers and traders in England.