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  • RE: 08 January 2021

    Q.6 We are finding that Transit declarations that worked last week now fail, even with the same data. Why is this?
    In the meantime useful to also note on Transit movement;
    We are aware of possible delays when moving goods under transit/CTC into Calais-port or Dunkerque where the Office of Transit included on the declaration is different to the actual port of arrival in France, for example Calais-port was included on the declaration but on check-in at Dover, the haulier decided to take a crossing that arrives in Dunkerque.  Under the circumstances, you may experience some delays on arrival in France and be routed to orange lanes to allow the completion of the Office of Transit formalities through emergency procedures to address the error messages sent between the 2 NCTS systems.  HMRC are working with French Customs on this issues to make improvements as quickly as possible.  Guidance is available here:
  • RE: 08 January 2021

    Q.5 guidance states that ""UK authorities will not routinely stop vehicles on their way into the UK to check that they have the correct import customs documents."" We have however had reports from three separate customers that they have been stopped by Border Force (BF) upon import to the UK (from EU) and despite having presented BF the CHIEF entry number covering the movement, BF have advised that they are non-compliant as they do not have the correct evidence that an entry has been made. What are the exact requirements?
    A. The responsible for moving goods imported through locations without existing customs control systems must carry evidence of a customs declaration. This will be a Master Reference Number, the declarant's EORI if they are making the declaration in their records, or an Inventory Consignment Reference for pre-lodged temporary storage declarations. For a mixed load consignments (this may also be referred to as groupage) evidence  of a customs decalartion is required for each consignment. Drivers may be asked to show these and other licenses/documentation required for specific movement types, if stopped by Border Force for a security check. 
  • RE: 08 January 2021

    Q.4 Have you heard of issues being experienced by SPS goods going to EU inc. ROI and NI including confusion on groupage loads?
  • RE: 08 January 2021

    Q.3 Is there any update on whether EU drivers can get tests done in the EU, enter the UK, and then cross the border back to the EU if they return within 72 hours of the test being taken? Or do they still need the test to be taken in the UK? Last we heard this was under discussion with French authorities but has there been a decision made?
    A. The test needs to be taken in the UK. Further guidance is available here -
  • RE: 08 January 2021

    Q.2 We are experiencing regular issues on fish exports where the published tariff, Government guidance and CHIEF expectations are in conflict. This is resulting in incorrect statements having to made with the entry to get the export cleared. When will these issues be resolved?
    A. Thank you for raising this. We have escalated with our CHEIF/DEFRA teams and will update. 
    Where traders were seeking to complete import declarations on CHEIF (not using the deferred declarations option), the system was expecting DEFRA certification which is not required in the January-April period. 
    CHEIF has now been amended to accept a waiver and DEFRA have issued guidance on their Plant Health Portal on GOV.UK as follow
  • 08 January 2021

    Q.1 Is there a link to the Irish announcement about a temporary facilitation for ENS? A. Yes -
  • RE: Value calculation

    Thank you for your post.

    Notice 252 was updated on 31/12/20 and continues to provide advice on the treatment of transport costs. A percentage table for apportionment of road freight costs is not being published. Guidance on transport costs is included in section 15 here
    HMRC have no immediate plans to introduce a system of binding valuation rulings.

    Any response to a question is intended to provide only general information about the topic raised and is based on the relevant legislation and wider framework as applicable at the date the response was published. The responses provided on this forum do not amount to legal advice and those asking questions should consult their own lawyers for legal advice as appropriate.
  • RE: 05 January 2021

    Q.13 Please clarify turn-back comment re Holyhead... no booking systems issues we are aware of?
    A. Same answer as Q.8
    We are aware that a proportion of hauliers attempting GB-Ireland crossings over the past few days have not met the requisite Irish Revenue requirements, in particular the Pre-Boarding Notification (PBN) and also the requirements for a Safety & Security Entry Summary Declaration (ENS). If hauliers are transporting goods from GB to Ireland using a RoRo ferry service (accompanied or unaccompanied), a Pre-Boarding Notification (PBN) must be submitted to Irish Customs-this notification must be submitted in advance of the goods leaving GB. It is the haulier's responsibility to ensure that the PBN is submitted using information provided by the importer however the PBN may be created by anyone in the supply chain that has the required information. Only one PBN should be created per vehicle irrespective of the number of consignments in the vehicle. PBNs are created on Irish Revenue’s Customs RoRo Service. Irish Revenue have advised in order to create a correct PBN, and ensure efficient movement of goods, it is essential that the Movement Reference Numbers (MRN) for each customs declaration for all consignments in a vehicle are included when creating the PBN. Irish Revenue has also set up a dedicated email support service to deal with all PBN related queries at Irish Revenue put a temporary arrangement in place that allowed for the creation of a PBN for goods movements that began before the end of the transition period (31 December) and ended after that date. This temporary arrangement is no longer available for all sailings departing GB on or after 18:00 hours on 5 January 2021.
    Irish Revenue has issued a press release with advice to hauliers and truck drivers moving goods from GB into Irish ports.
    Full details are available here:
    A PBN user guide is available here = and video
  • RE: 07 January 2021

    Q.23 Could you please let us know exactly what our customers exporting from the UK should have on their invoices regarding origin? Similarly do we need a statement of the country of origin on an import invoice?
    A. Same answer as Q.19
    Guidance on statements is set out here at section 2.3-
  • RE: 07 January 2021

    Q.22 Origin rules: Exporters between EU-UK hardly use the preferential statement-- is there any lenience/tolerance for them to still apply preferential duty treatment, can this happen retroactively and what are intermediaries responsiblity?
    A. Guidance can be found here -