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  • Direct Landing Exports

    For shellfish caught in EU waters and then landed directly in the EU by British fishing vessels, is there a requirement for an export entry or not? The UK guidance indicates not, but the EU seem to be asking for evidence of UK export. Any clarification would be massively appreciated.
  • Deferment Accounts

    Can you please confirm if a GB DAN can be used in NI in Jan 2021, as not all businesses have time to apply for a separate DAN by 1st Jan 2021... assume trader wishes to use CDS rather than TSS
  • RE: Value calculation

    I was under the impression Notice 252 would be updated to cover rules for European roadfreight? We could really do with % apportionment tables like we see with airfreight, to avoid uncertainty here. Or the introduction of binding valuation rulings. Otherwise how will a business know if HMRC would deem their apportionment reasonable or not?
  • Transit discharge using GVMS

    Hello, can you please outline in detail the exact process for arranging T1 discharge at ports using GVMS, in particular if the import declaration is then delayed using EIDR? What is the fallback process if the T1 is not discharged?
  • ENS / EXS

    Can you please confirm if, after July, goods move IE via GB to FR under T2, are 4 safety & security declarations required, or just one out of IE and one into GB?
  • Goods leaving EU in 2020 and arriving in UK in 2021

    We are hearing from the EU that goods which depart the EU in 2020 and arrive in GB in 2021 will be treated as though they are in free circulation rather than an import. Is this correct and if so can you please provide a link to guidance on this matter?
  • Transit procedure GB to NI via IE

    The NI guidance suggests transit will be used to move goods from the UK via Ireland into Northern Ireland. Can you please confirm what type of transit procedure exactly? Is it a T2 (or equivalent) in NCTS? If so, where can that transit movement be discharged?