Full customs controls delayed from 1st July 2021

Michael Gove has released a statement with a revised timetable for the introduction of import controls, the new timetable is as follows: Pre-notification requirements for Products of Animal Origin (POAO), certain animal by-products (ABP), and High Risk Food Not Of Animal Origin (HRFNAO) will not be required until 1 October 2021. Export Health Certificate requirements […]

Express waiver for Northern Ireland extended beyond March 31st

The express waiver for Northern Ireland has been extended from March 31st to October 1st for business to business goods, there has also been a 6-month rolling extension for business to consumer and consumer to consumer goods from the date which guidance is published. You can find the updated guidance on the below links: Sending […]

HMRC publishes the UK’s Intergrated Tarriff Schedule

HMRC have published the UK’s Integrated Tariff Schedule from the announcement: “These measures establish and give effect to the UK’s Integrated Tariff Schedule, setting out the rules governing the classification of goods and the approach for determining the tariff applicable to those goods. The UK’s integrated tariff is based on the UK’s Most Favoured Nation […]

EU-UK Trade Deal agreed

The UK and EU have successfully negoatiated a wide ranging trade agreement known as the “EU-UK Trade and Cooperation Agreement”. This will take effect from the end of transition period, January 1st and details the future relationship between the UK and the EU. A summary provided by the UK government can be found here: Summary […]

The Northern Ireland Protocol – Command Paper published

The Government has published a Command Paper setting out details of an agreement in principle on the implementation of the Northern Ireland Protocol between the Chancellor of the Duchy of Lancaster, Michael Gove, and the EU Commission Vice President  Maroš Šefčovič. The agreement in principle draws on months of UK Government engagement with businesses and […]

Government issues further guidance to overseas sellers and online marketplaces on new low value scheme

HMRC has published further advice on how online marketplaces and direct sellers will deal with VAT for goods from overseas that are sold to customers in Great Britain from 1 January 2021. You can find the guidance for both below: Online marketplace guidance:  https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-great-britain-using-online-marketplaces-from-1-january-2021 Direct seller guidance:  https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-great-britain-from-1-january-2021

HMRC guidance on VAT and overseas goods sold to customers in Great Britain for online marketplaces and direct sellers

HMRC has published advice on how online marketplaces and direct sellers will deal with VAT for goods from overseas that are sold to customers in Great Britain from 1 January 2021. You can find the guidance below: Online marketplace guidance: https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-great-britain-using-online-marketplaces-from-1-january-2021 Direct seller guidance: https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-great-britain-from-1-january-2021