Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: IP Prior export with triangulation (TORO)

    Thank you for your post. HMRC provided guidance has been undergoing a transformation project. The content of notices such as the PN3001 and PN 221 are now covered by a series of guides. There is no intention of re-instating the two notices you refer to. Special Procedures guides can be accessed through the links provided below: https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use & https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods 2). The transfer of goods in a triangular prior export equivalence transaction should be (as it always has been) under a TORO. Instead of using an INF5 document to facilitate the TORO, as part of the TORO authorisation process the authorisation should detail the information that will be included in the commercial records and any commercial document used. This would need to include at least the level of information that was previously included in an INF5 document.
  • RE: Importing Skincare Products

    Thank you for your post. This is how we propose to respond to this, but would ask if you have any OGD contacts to run this past, it would be worthwhile; For goods moving across the GB Border, these will need to follow the customs processes as set out here: https://www.gov.uk/export-goods and https://www.gov.uk/import-goods-into-uk ensuring export/import declarations requirements are met with accurate details of the goods being moved.
  • RE: Consolidated consignments

    Thank you for your post. Please see the guidance: https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/exports-customs-procedure-codes, which lists all the export CPCs and the procedures and conditions/requirements that are specific to each of them. It is up to the exporter/declarant to determine which CPC is appropriate to their particular export procedures. Further information on export procedures is available at: https://www.gov.uk/government/publications/uk-trade-tariff-exports/uk-trade-tariff-exports
  • RE: Importing private purchases from the EU

    Thank you for your post. Please contact Customs and International Trade for guidance on imports: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries
  • RE: IP Prior export with triangulation (TORO)

    Thank you for your post. The notices referenced have been replaced with a series of guides covering each of the process involved in a Special Procedure as part of the guidance transformation project. The guides are available through the following links: https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods
  • RE: Importing Products of Animal Origin

    Thank you for your post.
    As a temporary measure, organic products imported from the EU, Norway, Iceland, Liechtenstein and Switzerland to GB will not require a certificate of inspection (COI) until 1 January 2022.
    The end of the period during which a certificate of inspection will not be required has been extended from 1 July 2021 to 1st January 2022. From 1 January 2022, organic products imported from the EU, Norway, Iceland, Liechtenstein and Switzerland to GB will require a COI. From 1 Jan, you’ll also be required to use the interim manual GB organic import system. To request the forms for the manual GB organic import system, contact your organic control body.
    In addition to complying with the relevant guidance for organic products, you will also need to ensure that you follow the relevant import requirements for POAO. From January 2022, all POAO will require pre-notification using IPAFFS, and must be accompanied by a GB health certificate. All animals and animal products must arrive at an established point of entry with an appropriate Border Control Post (BCP). Some commodities, such as shellfish, will be subject to higher minimum check levels.
    Customs import declarations will still be required, but the option to use the deferred declaration scheme, including submitting supplementary declarations up to six months after the goods have been imported, has been extended to 1 January 2022.
    For information on importing organic products please visit: https://www.gov.uk/guidance/importing-and-exporting-organic-food Model GB health certificates can be found here.
    Please note that the information provided on gov.uk is constantly being updated to support businesses with accurate and timely information; any link provided is accurate and up to date at the time of this response.
  • RE: Rules of Origin

    Thank you for your post. Under the TCA, processing carried out in the EU on non-originating material can be cumulated with processing carried out in the UK. This allows the finished product to gain UK preferential origin if the combined processing meets the TCA origin rule. The processing carried out on the non-originating material in the EU should be evidenced by a supplier’s declaration. There are the specific rules that set out, for every product based on the Harmonized System (HS) code, what the requirements are for that product to be considered as ‘originating’. The Annex to this guidance provides further detail on how to find a product’s HS code. The product-specific rules are included under Annex orig-2 (Product-specific rules of origin) of the TCA. To be considered originating and qualify for preferential tariffs, products must be sufficiently worked or processed within the parties to the agreement. By contrast, non-originating materials are materials imported from third countries. Non-originating may also refer to materials whose origin is unknown or not possible to determine. https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods
  • RE: FTA Vietnam

    Thank you for your post. UCC legislation requires that EU exporters must be REX registered (and therefore be in a position to enter a number on a statement on origin) on consignments over €6000. The UK is not using the EUs REX system. Under the TCA, UK exporters should use their EORI number https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu
  • RE: Back labels for alcoholic drinks being exported to EU countries

    Thank you for your post. For EU label compliancy, please visit https://paper.dropbox.com/doc/Food-and-drink-businesses-working-with-the-EU-okwtTBZi3i836jcXnIrE0. Here you will find useful information, including a Food and Drink Labelling FAQ that has a section on Goods Marketed in the EU. The Food and Drink Guide also downloadable here contains information about Wine marketing standards if this is relevant. Please be aware, many dropbox sites work with modern browsers, but is best viewed using Chrome, Firefox, Safari and the latest two versions of Edge. Please note that the information provided on gov.uk is constantly being updated to support businesses with accurate and timely information; any link provided is accurate and up to date at the time of this response.
  • RE: Organic COIs - pushed back to Jan 2022?

    Thank you for your post. As a temporary measure, organic products imported from the EU, Norway, Iceland, Liechtenstein and Switzerland to GB will not require a certificate of inspection (COI) until 1 July 2021. From 1 July 2021, organic products imported from the EU, Norway, Iceland, Liechtenstein and Switzerland to GB will require a COI. This will need to be input into the interim manual GB organic import system. There is no change to the movement of organic goods from NI to GB. You do not need a COI if you are moving goods from NI to GB. For further information please visit the most up to date latest government guidance on gov.uk - https://www.gov.uk/guidance/importing-and-exporting-organic-food Please note that the information provided on gov.uk is constantly being updated to support businesses with accurate and timely information; any link provided is accurate and up to date at the time of this response.