Policy paper

The Taxation Cross-border Trade (Miscellaneous Amendments) (EU Exit) Regulations 2021

This tax information and impact note is about an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).

From:
HM Revenue & Customs
Published
10 June 2021

Documents

The Taxation Cross-border Trade (Miscellaneous Amendments) (EU Exit) Regulations 2021

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Details

The regulations allows for an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declaration) until 31 December 2021 that will apply to:

  • businesses and intermediaries importing non-controlled goods from the European Union into Great Britain until 31 December 2021 who choose to delay their declarations

  • some businesses and individuals exporting goods via the United Kingdom’s Universal Postal Union designated operator – Royal Mail

Published 10 June 2021

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