Policy papers and consultations

We're seeking views on the UK’s raw cane sugar autonomous tariff quota (ATQ) and related considerations.

• From: Department for Business and Trade
• Updated: 26 March 2024

• Raw cane sugar autonomous tariff quotas (ATQs) public consultation information

  Autonomous tariff quotas (ATQs) allow imports up to a given quantity of a…

This tax information and impact note is about changes to customs requirements for goods moving to Great Britain (England, Scotland and Wales) from the island of Ireland (Northern Ireland and the Republic of Ireland).

• From: HM Revenue & Customs
• Updated: 12 January 2024

• The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024 — customs rules

  Who is likely to be affected Businesses moving goods to Great Britain…

We welcome views on how we can improve the Temporary Admission procedure in the UK and simplify processes for traders and individuals.

• From: HM Revenue & Customs and 1 others
• Updated: 7 December 2023

• Bringing goods into the UK temporarily - call for evidence

  1. Summary Subject of this call for evidence This call for evidence seeks…

We welcome views on potential simplifications to customs declarations and the use of technology to facilitate declarations and other customs processes.

• From: HM Revenue & Customs and 1 others
• Updated: 7 December 2023

We welcome views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.

• From: HM Revenue & Customs
• Updated: 7 December 2023

A summary of measures to simplify customs import and export processes for traders.

• From: HM Revenue & Customs and 1 others
• Updated: 7 December 2023

Find out about the upcoming Single Trade Window service that will help users to meet their border obligations.

• From: HM Revenue & Customs
• Updated: 16 November 2023

This tax information and impact note is about the changes to customs rules which apply to goods that are imported and exported in certain circumstances.

• From: HM Revenue & Customs
• Updated: 13 November 2023

This tax information and impact note is about movements from Great Britain to Northern Ireland and how businesses can claim relief from customs duties.

• From: HM Revenue & Customs
• Updated: 8 September 2023

This tax information and impact note is about the introduction of the duty reimbursement scheme for customs duty charged on goods moved into Northern Ireland under the Windsor Framework.

• From: HM Revenue & Customs
• Updated: 12 June 2023

Further detail on the arrangements for moving goods from Great Britain to Northern Ireland.

• From: Prime Minister's Office, 10 Downing Street
• Updated: 9 June 2023

HMRC’s initial equality impact assessment of the Borders and Trade Release 2 Programme.

• From: HM Revenue & Customs
• Updated: 1 June 2023

This tax information and impact note is about targeted changes to customs requirements that apply for imported and exported goods.

• From: HM Revenue & Customs
• Updated: 23 May 2023

We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.

• From: HM Revenue & Customs
• Updated: 27 April 2023

This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…

• From: HM Revenue & Customs
• Updated: 15 March 2023

A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.

• From: HM Revenue & Customs and 1 others
• Updated: 15 March 2023

This tax information and impact note is about targeted changes to customs requirements that apply for imported goods. It also clarifies relevant legislation relating to one of the changes.

• From: HM Revenue & Customs
• Updated: 13 December 2022

We welcome views on how we can improve the UK’s customs system by simplifying processes for traders and embracing innovation.

• From: HM Revenue & Customs and 1 others
• Updated: 25 July 2022

This tax information and impact note is about an administrative simplification for individuals claiming Transfer of residence relief when moving to the UK from 1 August 2022.

• From: HM Revenue & Customs
• Updated: 12 July 2022