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.
Also known as a C88 form, the Single Administrative Document is used to fulfil customs and duty obligations when making declarations to HMRC.
QWs are used as a secure storage location for material and goods seized or detained by HMRC, the NCA or by Border Force.
Supplementary information given to HMRC to support a Simplified Frontier Declaration when goods leave a Customs Warehouse.
Necessary information to be added whenever amendments are made to declarations.
Supplementary information given to HMRC to support a Simplified Frontier Declaration when goods are imported.
Registered Consignees are liable for the duty on all consignments of excise goods that are correctly consigned to them, regardless of where the goods are actually delivered to, or which deferment account is used.