Changes to Special Procedures such as IPR and OPR

As part of the European Union the UK is subject to the European Customs Code. Consequently, Notice 221 (regarding special procedures such as IPR) have now been withdrawn, and as Read more…

HMRC assistance to importers

HM Revenue and Customs now offer a programme of free live and pre-recorded webinars to assist traders on international matters.  A list of topics is available at www.hmrc.gov.uk/webinars/ under the Read more…

Completing a C99 for IPR Suspension

It is possible to import some types of goods into the United Kingdom (UK) and not pay any Duty or VAT (if these taxes normally apply), as long as the Read more…

Credit terms and imports from Pakistan

It is common to pay taxes when importing into a country.  Some countries, however, apply taxes when exporting from their country, and one such country that applies an “Export” tax Read more…

Monitoring Imports to avoid unforeseen costs

Unless an international trader has authorised access to the Customs Handling of Imports and Exports Freight (CHIEF) system, they will be unable to process import (or export) customs declarations.  This Read more…

Starting to Import: Here’s some help.

It’s so confusing – you find the perfect supplier, but they are based overseas.  All sorts of buzzwords are thrown at you – deferments, DAP, EORI, HS Commodity codes – Read more…

Finding the right Commodity code in the UK?

Any item imported into the UK has a commodity code (tariff heading) and this must be detailed on the C88 on import. Although the shipper of the goods is responsible Read more…

CPC for Customs Freight Simplified Procedures

When importing goods into the UK, a Customs Procedure Code (CPC) must be used to declare the type of procedure being used under which the goods are being imported.  Detailed Read more…

Introduction to CFSPs

HM Revenue and Customs devised the CFSP’s (Customs Freight Simplified Procedures) to facilitate the movement of goods through Customs faster and more easily. This is quite a complicated procedure and Read more…

Definitions of Terms in UK Import Procedures

This report sets out to define some of terms used in UK Import Procedures. Authorized Economic Operator (AEO)An AEO is an economic operator who, by satisfying certain criteria, is considered Read more…

Simplified Inward Processing Relief (Suspension)

The HM Revenue and Customs office dealing with Inward Processing Relief (IPR) Suspension using a Simplified Authorization is based at the National Import Reliefs Unit, Killyhevlin Industrial Estate, Enniskillen, Co. Read more…

Additional Duty on Imports into EC from USA

In 2000, the US Government passed the Agriculture Spending Bill, Public Law 106-387. This included an amendment called the Continued Dumping and Subsidy Offset Act of 2000 (abbreviated to CDSOA) Read more…