HMRC publishes guidance on customs procedures for Northern Ireland imports following EU exit

HMRC has released statutory guidance outlining the practical steps required for businesses importing goods into Northern Ireland under The Customs (Northern Ireland) (EU Exit) Regulations 2020. The Reference Document explains the customs compliance obligations and procedural requirements that apply to the unique trading arrangements affecting Northern Ireland following the UK’s departure from the EU. The guidance clarifies how importers must navigate the distinct customs framework that governs movement of goods into Northern Ireland.

Source: HMRC (GOV.UK) – Read the original

Northern Ireland importers can now apply for import duty repayment and state aid reclamation through revised scheme

HMRC has updated guidance on the Duty Reimbursement Scheme, allowing businesses importing goods into Northern Ireland to apply for repayment or remission of EU import duties already paid, as well as reclaim state aid used on at-risk goods. The scheme provides a route for traders to recover duties and state aid expenditure on eligible imports under the Northern Ireland Protocol trading arrangements. Businesses should check their eligibility before submitting applications through the formal process.

Source: HMRC (GOV.UK) – Read the original

HMRC Publishes Guidance on Stamp Duty and Reserve Tax for Share Transactions

HMRC has released a comprehensive manual providing guidance on how Stamp Duty and Stamp Duty Reserve Tax apply to shares and other securities. The manual covers the tax treatment of various share transactions and outlines the obligations for parties involved in these dealings. This guidance clarifies the rules that businesses and individuals must follow when trading in shares and securities to ensure correct tax compliance.

Source: HMRC (GOV.UK) – Read the original

HMRC publishes equality impact assessment for EU EORI and goods vehicle movement service

HMRC has released a screening equality impact assessment examining the European Union Economic Operator Registration and Identification (EORI) system and the goods vehicle movement service. The assessment evaluates how these services may affect different population groups. This screening determines whether a full equality impact assessment is needed for these trade compliance functions.

Source: HMRC (GOV.UK) – Read the original

Approved Software Developers for Customs Declaration Service

HMRC maintains a register of authorised software developers qualified to provide Customs Declaration Service applications. Businesses using customs declaration software should ensure their provider appears on this official list to guarantee compliance with UK customs requirements and system compatibility.

Source: HMRC (GOV.UK) – Read the original

How to Subscribe to the Customs Declaration Service

HMRC provides guidance on subscribing to the Customs Declaration Service and verifying existing access to the platform. The service allows authorised users to submit customs declarations electronically. Businesses and customs agents should follow HMRC’s subscription process to gain access to this digital declaration system.

Source: HMRC (GOV.UK) – Read the original

HMRC publishes official statistics update schedule and announcement plan

HMRC has released its publication schedule for National and Official Statistics, outlining when key data releases will be made available. The schedule includes provisions for announcements regarding any changes or updates to planned release dates. This resource helps businesses, agents, and compliance professionals anticipate the availability of critical trade and customs statistics needed for planning and reporting.

Source: HMRC (GOV.UK) – Read the original

Guide to Trading and Moving Goods in and out of Northern Ireland

HMRC has published guidance for businesses involved in trading and transporting goods between Northern Ireland and other destinations. The resource covers preparation requirements for companies engaging in cross-border movements of goods to and from Northern Ireland. This guidance applies to importers, exporters and logistics operators handling goods in this territory.

Source: HMRC (GOV.UK) – Read the original