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HMRC unveils ‘no declaration’ scheme for ro ro ports

[ February 5, 2019   //   ]

HM Revenue and Customs (HMRC) has released details of the arrangements to clear goods through the UK’s ferry ports in the event of a No Deal Brexit on 29 March, including transitional simplified procedures and temporary arrangements to allow most to leave UK port or shuttle terminals before ‘arriving’ the goods.
It will not be possible to complete customs formalities when goods arrive in the UK at listed roll on roll off listed locations and it will be essential to make customs declarations before checking the goods onto the ferry or rail shuttle on the EU side. Listed locations are the Folkestone Channel Tunnel terminal, Dover (Eastern Docks only), Felixstowe, Fishguard, Harwich, Heysham, Holyhead, Hull, Immingham, Killingholme, Liverpool, Newhaven, Pembroke, Plymouth, Poole, Portsmouth, Purfleet, Sheerness, Teesport, Tilbury and Tyne.
The new transitional simplified procedures will be reviewed 3 to 6 months after 29 March, and their withdrawal will be subject to a 12-month notice period, says HMRC.
Traders will be allowed to defer giving a full declaration and paying any duty but they will need to apply first – HMRC says that details of a new streamlined process will be made available later – and they will need to have a financial guarantee in place by 30 June.
However, the transitional simplified procedures will not apply to goods imported directly from outside the EU, for goods subject to customs special procedures, freight forwarders and others acting on behalf of a trader or companies that have had overdue tax returns, failed to pay tax or duties due or who are insolvent.
Other than controlled goods (such as alcohol or tobacco) companies will need to make a customs declaration within their commercial records when the goods cross the border including the date and time the goods arrived in the UK, description of the goods, commodity code and quantity imported, purchase and (if available) sales invoice numbers, customs value, serial numbers (if appropriate), delivery details and supplier emails.
Firms will then need to send a supplementary declaration by the fourth working day of the month following the arrival of the goods in the UK and HMRC will take a direct debit on the 15th day of the month after the goods arrive in the UK for any duties or taxes payable.
For controlled goods including alcohol and tobacco importers will send a simplified frontier declaration before importing the goods into the UK and ensure that they are accompanied by full supporting documentation – for example the appropriate license. They will need to send a supplementary declaration by the fourth working day of the month following the arrival of the goods into the UK. Direct debit for any duties or taxes will be on the 15th day of the month after the goods arrive in the UK.
Companies importing uncontrolled and controlled goods in the same consignment may use the controlled goods procedure for all of them.
Generally, truck drivers of accompanied freight will be responsible for submiting safety and security information through an Entry Summary Declaration before the goods arrive in the UK, HMRC adds.
Ferry operators and the Channel Tunnel “must have reasonable belief” that customers have made customs declarations and suggests that this can be included in the terms and conditions when booking transport. Ferry and tunnel operators will need to show the booking to HMRC on request.
For unaccompanied trailers or containers, the ferry operator is responsible for submitting the Entry Summary Declaration before the goods leave the EU and must include the trailer or container number on the declaration.
https://www.gov.uk/guidance/moving-goods-to-and-from-the-eu-through-roll-on-roll-off-locations-including-eurotunnel

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