Import Procedures

DEFRA Identifies Common Errors Detected in Sample Health Certificate Checks and Issues IUU Documentation Reminder

by Lucille Roche • 12 Mar, 2024
Since January 31st, DEFRA's documentary SPS checks have revealed numerous common errors. Additionally, there has been some confusion regarding the documentation required for fishery product consignments. DEFRA has responded by issuing guidance to clarify both processes.

Amendments to Simplified Customs Declaration Procedure SCDP (CFSP) for Importers and Agents

by Bernard O'Connor • 06 Mar, 2024
The form used to advise HMRC of non-monetary amendments to Supplementary Declarations under the Simplified Customs Declaration Procedure (SCDP), which used to be known as Customs Freight Simplified Procedures (CFSP), has been updated.

Refreshing Revision: Guidance on Third-Country Processing of Iron and Steel Regulation Enhanced by Both the EU and UK

by Niamh O'Connor • 28 Feb, 2024
The Department for Business and Trade issued a timely update regarding their country-processed iron and steel guidance on Monday, February 26th, 2024. It provides a favourable development for UK traders who frequently import these commodities from the European Union. The European Union made a similar update on the 23rd of February 2024, listing the UK as a partner country in relation to this regulation.

Moving Qualifying Northern Ireland Goods from NI to Great Britain via Ireland

by Niamh O'Connor • 16 Feb, 2024
Previously, under the former regulations, goods entering Great Britain directly from Ireland were to undergo import procedures. However, a recent amendment has altered the landscape, particularly regarding goods transported from Northern Ireland to Great Britain via Ireland. This amendment introduces exemptions for certain goods, termed as qualifying Northern Ireland goods, from the necessity of completing import declarations.

Removal Reminder for 999L - Essential Steps to Take for UK Imports

by Niamh O'Connor • 06 Feb, 2024
On the 31st of January 2024, HMRC withdrew the use of waiver code 999L on CDS Imports, permanently removing this option for UK Importers, resulting in confusion among some traders regarding the subsequent actions to be taken.

The Border Target Operating Model new UK import controls effective from 31 January 2024

by Gail Leeson • 31 Jan, 2024
Following the previously released UK Border Target Operating Model, the introduction of full import controls for EU goods at the UK Border took place today, on the 31st of January. Guidance from DEFRA and the UK Cabinet Office has been issued to support traders.

Who Should Submit an Entry Summary Declaration

by Bernard O'Connor • 29 Nov, 2023
All imports into the United Kingdom must be notified in advance of Safety and Security information by the Carrier. Currently, this does not include imports from the European Union and its Special Territories, or from the EFTA countries. However, the Safety and Security information will be required starting October 31st, 2024.

The Border Target Operating Model Authorised Operator for Plants, the approach and what it means for traders

by Gail Leeson • 06 Oct, 2023
In the Border Target Operating Model, HMRC propose that under Authorised Operator Status (AOS), a trader, with appropriately trained personnel and internal control systems, can achieve an authorisation that will evidence that their level of expertise is sufficient to perform physical and identity import checks.

Import Sanctions – Iron / Steel of Russian Origin

by Sandra Strong • 03 Oct, 2023
On the 30th of September 2023, the UK and EU implemented additional import controls on iron and steel products under the Russian Sanctions legislation. The regulations apply to all imports, though the focus is on establishing if the iron/steel used in manufacturing products within Chapters 72 and 73 of the tariff originated or was processed in Russia. This means UK and EU importers will need to hold evidence from their overseas suppliers on production information of items such as steel screws.

FAQ's

  • My boss would like to know the broad category of processes we can receive import duty relief on when we bring goods in from outside the EU?

    According to UK Customs, the following seven processes may come under a duty relief regime, but remember you must understand the duty relief procedure fully as entitlement is generally dependent on certain conditions being met and the procedure followed. For further information use Volume 1 of the Tariff or the Trade Tariff on GOV.UK.


    • Re-imported goods either re-imported unaltered or after process abroad (Notices 236 and 235);
    • Temporary admission (Notice 3001+ https://www.gov.uk/guidance/temporary-admission)
    • Reliefs for goods for specified descriptions or goods imported or used in specified circumstances, eg charities, rejected imports, etc;
    • Goods relieved of customs duty unconditionally, including education, scientific and cultural materials;
    • Goods relieved from Customs duty and VAT, eg documents, printed matter, advertising material
    • Goods imported for process and re-export or release for free circulation (Notice 3001)
    • End Use Relief on certain named goods (Notice 3001) 
  • If items are brought into the UK for repair from the USA and the Importer of Record does not have an IP authorisation are there any schemes they could utilise to reduce the VAT and duty?

    Under the UK/EU import duty relief schemes any EORI registered company (formerly known as the VAT number) can apply for Inward processing relief (IP) at the time of arrival of the goods under the simplified procedure (called Authorisation by Customs Declaration) covered by CPC 51.00.001 and Economic Code ECO02 for repair (but the goods must not be replaced). This suspends both duty and VAT on condition that a customs guarantee is in place to cover the amount, otherwise the amount must be paid and reclaimed later. The maximum usage of this system is 3 times in a 12 month period or £500k of goods value whichever is reached first. The application request is made on the C88/SAD import entry in Box 44. This gives 6 months for the repair and on export a Bill of Discharge BOD3 must be sent to the National Import Reliefs Unit (NIRU) in Belfast showing the export entry number under CPC 31.51.000.

  • We bring in textiles and clothing from Singapore and currently most of it incur a duty rate of 12%. We understand that the EU has a Free Trade Agreement with Singapore and we asked our suppliers if they could issue preference statement so we can claim a lower import duty rate. They have come back and confirmed that some of the goods they ship to us do qualify under the FTA but others don’t, but they have said that there isn’t much point them making these declarations yet as the duty hasn’t changed. I thought FTAs always meant that the customs duty rates became zero. Is this something to do with the UK leaving the EU in January 2021, are we excluded from the Agreement?

    The FTA between the EU and Singapore FTA did come into force on 21st November 2019 and, while the UK is in the Implementation Period though we are not a full member of the EU all EU Trade Agreements apply to the UK, so no this has nothing to do with Brexit. What we often don’t appreciate is that Free Trade Agreements do not always make trade “free”, they are negotiated deals that affect each party slightly differently dependent on their own international trade policies and priorities. With regard to the agreement between the EU and Singapore there is a staged reduction of duty rates itemised in staging categories set out both in the Union's and the Singapore Schedule of Tariffs. The plan is that customs duties will be reduced over a 5-year period. On the EU Schedule clothing (Chapter 62) will become zero-duty during Stage 5 (21st November 2023). Your supplier isn’t quite right though, there has been a reduction in customs duty for clothing in year one: the standard tariff of 12% become a preference rate of 10%. 

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