Upcoming changes to customs procedures in the UK
Customs clearance in the UK is constantly evolving, especially since Brexit (even though we are nearly three years on!). In the second half of 2023, there will be some more big changes coming for UK importers. Find out about some of the upcoming changes to customs in this article.
Export declarations must be declared on CDS from 30th November 2023
If you are already importing and set up on CDS, then you need to double check your authorisations if you currently use different brokers for export clearances and T1 forms. If you are an exporter who does not import at all, and hasn’t got started with CDS yet, then now is the time. There is a lot of admin to go through, and it is better to be prepared in advance for the switchover.
The CDS waiver 999L has been granted extension, but will be removed from February 2023
The 999L code has a similar function to CHIEF’s LIC99, in that the use of this code confirms that the goods being moved do not require further documents or licensing. This code will be replaced in time by document-specific codes that align with the type of waiver being claimed.
You can use 999L on import clearances until 31st January 2024, and exports until 31st January 2025.
The Windsor Framework now allows for waived duty on goods to Northern Ireland, and reclaim for qualifying past shipments
Under the Windsor Agreement, goods that are moving to Northern Ireland from mainland UK can be moved tax free if they can prove that they will remain inside the territory of Northern Ireland. Moreover, you can also reclaim any duty that has been paid on qualifying shipments that have been moved since January 2021.
To apply for a reclaim, your shipment must meet one of the following conditions:
– Your goods were physically sold in Northern Ireland.
– You have reexported the goods back to the UK or another non-EU destination.
– Your goods were processed or consumed in Northern Ireland.
– The goods were destroyed in Northern Ireland.
– The goods are a permanent fixture in Northern Ireland (such as an installed wind turbine).
You can apply for a reclaim on any goods moved before 30th June 2023 until 30th June 2026. For any shipments moved after 30th June 2023, you have three years from the date of duty notification to apply.
Importers of livestock and animal products need to be aware of Target Operating Model (TOM) risk categories and requirements from 30th October
Animals and products of animal origin will be categorised into low, medium, and high risk, with each of these attracting a standard set of requirements for import.
All shipments will require a prenotification on the Import of Products, Animals, Food, and Feed System (IPAFFS), with higher-risk shipments also requiring health documentation and physical checks. You can see the TOM risk categories for your goods here.
Need help with upcoming changes to customs clearance?
Universal Customs Clearance provide import and export clearance for all major ports in the UK, and stay informed of the latest changes to customs so that we can help you keep your business moving. Contact us for more information.