EU-established businesses moving goods into or out of Northern Ireland may use their EU EORI numbers for customs purposes, provided they meet the relevant requirements. This guidance clarifies the process for companies operating across the Irish border under the Windsor Framework arrangements. Businesses should verify their specific eligibility and compliance obligations with HMRC before proceeding with shipments using their EU EORI identifiers.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued formal notices with legal force under The Customs (Export) (EU Exit) Regulations 2019. These notices establish mandatory requirements for businesses exporting goods following the UK’s departure from the EU. The notices form part of the statutory framework governing export customs processes and compliance obligations for traders moving goods out of the UK.
Source: HMRC (GOV.UK) – Read the original
Businesses that regularly import goods or operate under common and Union transit procedures can apply for a customs comprehensive guarantee to secure their payment obligations for customs duty, excise duty, and import VAT. This single guarantee covers multiple duty and tax liabilities, streamlining the compliance process for frequent traders. The guarantee replaces the need for individual security arrangements for each transaction type, simplifying administration for businesses engaged in regular importation activities.
Source: HMRC (GOV.UK) – Read the original
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
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 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
Foreign designated operators seeking to establish an Extra-Territorial Office of Exchange in Great Britain can now submit applications for official approval status. This designation allows non-UK operators to conduct customs-related activities from locations outside standard UK territory. The approval process enables eligible operators to operate within the framework of UK customs regulations while maintaining their extra-territorial status.
Source: HMRC (GOV.UK) – Read the original
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
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
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