On Jan. 7, UK HMRC updated guidance on exercising due diligence.
UK HMRC updated guidance on due diligence when making customs declarations.
Your responsibilities as a customs agent section updated to include information on agreeing with your trader how the incurred import VAT is accounted for to UK HMRC.
Summary
Guidance includes customs trader responsibilities, appointing a customs representative, spotting potential supply chain fraud, responsibilities as customs agent.
Using duty relief or suspension procedure, reduce risk of tax evasion and reporting it.
