9 Jun 2022
This tax information and impact note is about new simplified rules for customs transit arrangements and declarations of imported goods under a free zone.
Businesses bringing goods to Great Britain (England, Scotland and Wales) under customs transit arrangements and persons authorised by HMRC to receive these goods at their own premises (authorised consignees).
Businesses who choose to keep imported goods in a customs free zone in Great Britain.
The measure establishes new simplified arrangements under which certain persons approved by HM Revenue and Customs (HMRC) to receive goods at the end of a cross-border customs transit movement (authorised consignees) can temporarily store those goods at their approved premises for a limited period before the goods are placed under another customs procedure or exported.
The measure also modifies the rules concerning the use of simplified customs declaration arrangements, by enabling these simplified arrangements to be used by authorised persons declaring imported goods to be kept in a customs free zone also known as a Freeport customs site (a special customs area within a Freeport).
Further details can be found: The Customs (Miscellaneous Amendments) Regulations 2022 - GOV.UK (www.gov.uk)
9 Jun 2022