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HMRC internal manual

Customs Freight Simplified Procedures

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HM Revenue & Customs
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Miscellaneous Simplified procedures

Authorised Banana Weighers Authorisations

Traders importing bananas into the EU using commodity code 080390 10 00 must be authorised for CFSP SDP from 3rd May 2016

The trader must pay duty on the bananas, they must be weighed by an authorised weigher at the place they’re unloaded. The weigher will produce certificates confirming the weight of your consignment.

Where certificates are not available at the time of the declaration to customs and a declaration is submitted with a provisional weight, there are 10 days from the date your entry was accepted to submit your certificates with the updated details and the certificate to the National Clearance Hub and amend the weight on your entry, adjusting the duty paid accordingly.

The approved person submit a SFD with a provisional weight that will be used to calculate duty which must be paid or lodged under guarantee.

CPC 06 10 900 must be used for these entries.

Further information can be obtained by contacting:

HM Revenue and Customs
Customs Directorate
10th Floor South West
Alexander House
21 Victoria Avenue
Southend on sea
Essex
SS99 1AA

Email: dutyliability.policy@hmrc.gsi.gov.uk

 

Onward Supply Relief (OSR) goods being removed from a Customs Warehouse (CW)

From 3rd May 2016 goods being removed from CW to OSR must not be declared by EIDR and a new procedure has been designed to cover the period of transition until the new Chief system has been implemented.

The trader must be authorised for the Simplified Declaration Procedure (SDP) to use CPC 06 42 710.

Process

The trader must submit an email to HMRC prior to the release of the OSR goods from CW.

The email must be sent to:

The email must contain the following information:

 

 

 

 

Once the Trader receives a return message from the email account the goods may be released.

Once the CW Duty management System has been updated then the CW – OSR declaration must be submitted to CPC 06 42 710 and comply with the data set for this CPC as detailed in the Tariff.

 

LVBI Transition of authorisations

The rewrite of the customs code Council Regulation 2913/92 means that the ‘incomplete declaration’ facility has been removed in the new legislation called the Union Customs Code (UCC) Regulation 952/2013.LVBI goods are currently declared to HMRC using incomplete declarations. Under the UCC, incomplete declarations will not be an accepted method of declaring goods after 30 April 2016 but we are able to transition the existing process under the Transition Delegated Act. This allows existing authorisations to continue until the new Chief system is live.

The impact of the UCC, its Delegated, Implementing and Transitional acts will be as follows:

LVBI authorisations

No new applications for LVBI can be accepted but existing authorisations will be extended to the new Chief go live date when all LVBI authorisations will cease.

 

  1. Declarations for LVBI to these CPCs will be accepted until New Chief is live:

 

 

  • 40 00 003(goods under £15) – retention of the current conditions
  • 40 00 05(goods between £15 -£135) – retention of the current conditions with extra requirement to complete box 22
  • 49 00 003(goods under £15 from Special Territories) – retention of the current conditions.
  • 49 00 005(goods between £15 -£135 fro Special Territories) – retention of the current conditions with the extra requirement to complete Box 22
  • 49 00 011(eligible goods which are not fresh produce from the Channel Islands) – retention of the current conditions
  • 49 00 012(eligible goods which are fresh produce from the Channel Islands) – retention of the current conditions.

 

4. Options to the existing LVBI declarations which may assist

 

  • CFSP, Simplified Declaration Procedure (SPD) to CPC 40 00 000. This requires a simplified frontier declaration to be made at import, with additional data supplied as a supplementary declaration the following month. Any duty &/or Vat due is deferred until the supplementary declaration is submitted to HMRC.
     

 

  • CFSP, Entry in Declarants Records (EIDR) to CPC 40 00 000. This requires a declaration to be entered in the declarants records at import, with additional data supplied as a supplementary declaration the following month. Any duty &/or Vat due is deferred until the supplementary declaration is submitted to HMRC.

 

In each of these 2 options above the supplementary declaration/full declaration may only contain 99 items which is the limit for any electronic declaration submitted to HMRC.

 

  • A full declaration to the commodity code of the goods with the highest duty rate CPC 40 00 600. Customs duty and possibly import VAT will be due on all goods using this method. This CPC has a value limit on the maximum per line/declaration.

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More information on each of these declaration types can be found in Vol. 3 of  the Integrated Tariff of the United Kingdom and the CFSP guidance, both available on https://www.gov.uk/trade-tariff GOV.UK.

 

 

 

 

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