K: Changes to UK customs rules for imported goods
Remission or repayment of customs duty An application for remission and repayment must be refused by HMRC where the lower rate of duty in question is no longer available at the time that the application is made.
?? The transit regulations
Amendments to:
- Ensure that HMRC can require that goods arriving in Great Britain under customs transit arrangements must be made available for examination.
- Allow HMRC to specify further detail in a public notice about the form and manner in which information about these goods must be provided.
??The export regulations
Updated to remove redundant provisions which prevented the use of certain types of export declarations in certain cases.
??The reliefs regulations
Updated to correct a minor drafting error made by the Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202).
??The Northern Ireland regulations
Amended to update statutory references in respect of relief and repayments available to UK traders in NI.
??The special procedures regulations
Updated to replace a reference to ‘retained EU law’ with a reference to ‘assimilated law’ and to omit a reference to legislation that has now been repealed.
Kaynak: Evrim