On Feb. 23, UK HMRC issued rules to harmonize customs processes.
UK HMRC issued the Customs (Miscellaneous Amendments) Regulations 2024 (StIn 2024/194), amending earlier rules in order to harmonize customs procedures.
Purpose
Businesses involved in international trade who meet specific criteria can benefit from special schemes, i.e. authorizations or approvals, to facilitate their business activities.
Each of these special schemes has an associated authorization process.
This instrument creates more consistent eligibility criteria across 42 authorizations.
These are intended to meet three core criteria, namely good financial standing; competence to use that customs authorization; and a good compliance history.
Also creates a power for HMRC to set general approval conditions applying to certain approvals by using a public notice; traders will be able to see these conditions before applying so can make informed judgements on whether to apply for an authorization.
HMRC must currently make decisions on whether to grant approval within time periods in secondary legislation; this instrument creates a power for HMRC to request further data from a trader, to use where it is vital for HMRC to make an application decision.
Time period before the further information is provided will not be counted within UK HMRC's time limits to determine the application; this will prevent traders from having applications rejected because staff handling authorization applications are absent.
Or because extra information needs significant time to gather so can't meet deadline.
Amendments
These regulations make various amendments to legislation relating to authorizations and approvals granted by UK HMRC relating to various customs procedures, processes.
Aim to harmonize, simplify requirements, update process for grant/refusal of approval application; add eligibility criteria to be met for certain authorizations to be granted.
The rules amend Customs (Import Duty) (EU Exit) Regulations 2018 (StIn 2018/1248) (CIDEER 2018) to, among other things, alter eligibility criteria for a person to use simplified customs declaration process, entry in declarants’ records (EIDR) procedure.
This introduces the requirements for a person to have suitable financial standing and to meet certain professional standards of competence to be so authorized.
Also amend CIDEER 2018 in relation to eligibility criteria in regulations 97 and 99.
Insert new paras. (1A)-(1C) into CIDEER 2018, reg. 89 to give HMRC power to request further information from applicant to determine outcome of approval application.
Under new reg. 89(1A), UK HMRC may give notice to applicant specifying information required, and under new par. (1B), must specify period to provide that information.
These regulations insert new para. (2A) into reg. 89, so the period specified under new para. (1B) is disregarded from specified period calculated for purposes of reg. 89(2).
Also inserts new para. (5A) into reg. 89 to allow HMRC to publish a notice specifying conditions to which an approval is subject for the purposes of regulation 89(4), (5).
Makes consequential amendment to reg. 91(2A) CIDEER 2018 re. new reg. 89(5A).
Various amendments to schedule 1 to Customs (Transit Procedures) (EU Exit) Regulations 2018 (StIn 2018/1258) to introduce requirement to be of suitable financial standing to be an authorized consignee, and for the applicant to prove they meet eligibility criteria in reg. 93 CIDEER 2018 to be authorised for various authorizations.
Amends schedule 1 to the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (StIn 2018/1247).
Amendments introduce sufficient financial standing requirements, meet professional competence standards to be authorized to operate temporary storage facility.
The new regulations also amend regulation 4 of the Customs (Bulk Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (StIn 2020/967).
Introduces the requirement that an HMRC officer must be satisfied the applicant is of sufficient financial standing to be authorized to use bulk customs declaration process.
Effectiveness
The regulations are in force from Sep. 30, 2024.
Mar. 18, 2024 Legislation Collection
On Mar. 18, 2024, UK HMRC added Customs (Miscellaneous Amendments) Regulations 2024 to Customs, VAT and excise UK transition legislation from Jan. 1, 2021.
