HMRC announces changes to customs regimes

HMRC has announced some imminent changes.

1. Temporary Admission (TA): HMRC are extending and simplifying limits to how long certain kinds of goods can usually stay within TA and removing some of the specific restrictions on who is eligible to use TA and/or how goods can be used while they are within TA.

2. Authorisation by Declaration: The government is increasing how often importers can use certain customs procedures that suspend or relieve import duties without advance authorisation from HMRC, from 3 to 10 times per 12 month. This will mean that it will potentially be less necessary to get an authorisation from HMRC beforehand, if you don't import much.

Together these revisions should make TA regimes for smaller or irregular importers easier to access and use. These changes are a departure from the EU framework currently operated by the UK.

On Transit, the government has said it will "engage with businesses" (i.e. start a consultation) on a package of potential improvements to modernise the transit process to clarify:

• The benefits of introducing Transit Security Accompanying Documents (TSADs) for businesses, and

• Whether proposals to streamline the existing simplified process will reduce costs for businesses and encourage more transit movements to start at a business premises.

Inland Border Facilities: The government is to amend Trader Provided Free (TPF) legislation to allow HMRC to require ports to provide offsite customs infrastructure if they are assessed as having insufficient onsite space. Conceivably this might provide some support for operators using some of the busier ports.

There is also some movement on UK Customs Digitisation (US Verifiable Credentials, ETD Technical Demonstrator, etc), but these appear to be at a fairly early stage.

Customs Treatment of Post and Parcel Exports: Following the 2023 consultation into post and parcel exports. HMRC will introduce a new authorisation scheme which will require foreign designated postal operators who operate ETOEs and their sites to be approved by HMRC, and further reviewing the Export Memorandum of Understanding and Transhipment Memorandum of Understanding to clarify the rules and ensure they align with similar facilitations. This affects only foreign postal operators.