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HMRC have announced the latest addition to their Customs Technical Handbook selection.
The newest addition to the technical handbook library is intended to summarise the key import and export procedure options for those moving goods temporarily across borders in support of international events.
The handbook provides guidance on required documentation, baggage types, reliefs, licences, ATA Carnet information, and CDS procedure codes needed to support temporary cross-border movement in or out of the UK.
The information focuses on supporting goods movement to and from Great Britain. The guidance does not include detailed information on exports from or imports into a third country, which is equally important for any business planning to attend an international event.
What the guidance includes:
The guidance provides general information on the types of declarations available to support temporary exports from the UK for an international event and their subsequent re-import, as well as temporary imports into the UK for an international event and subsequent re-export.
It is important to note that goods exported from the UK will be imported into another country and that import formalities will need to be met on import to that 3rd country.
Likewise, temporarily importing goods into the UK to support an international event in the UK would lead to a subsequent re-export post-event, and the re-import formalities into that recipient country would need to be met.
The guidance stays well short of advising on the specifics of how these movements will need to be managed in working practice. A good start would be to map out the goods’ movement schedule for both outbound and inbound journeys and determine the commodity codes for the goods undertaking the trip, with their Customs value.
The guidance is intended to be well-rounded but addresses only the basics of the options available. It stops short of giving clear advice on how Customs formalities must be managed into working practice. Seeking professional advice is the next step, with the guidance providing enough information to afford a reasonably well-informed opinion of options open to the business.
Notes:
Users are reminded that HMRC published guidance is intended as guidance only and has no regulatory impact.
Separate rules apply to the movement of goods between Great Britain and Northern Ireland under the Windsor
Framework. Published Guidance can be found here:
Guidance on trading and moving goods in and out of Northern Ireland.
A link to the Customs Technical Handbook for International Events can be found at the link below:
International events - Guidance - GOV.UK
A link to all published Customs Technical Handbooks can be found at the link below:
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