HMRC UCC/AEO Updates 27th November 2015
EU Sanctions apply to the following countries.
AFGHANISTAN
BELARUS
BOSNIA AND HERZEGOVINA
BURMA
CENTRAL AFRICAN
REPUBLIC
CHINA
DEMOCRACTIC REPUBLIC OF
CONGO
COTE D’IVOIRE
EGYPT
ERITREA
REPUBLIC OF GUINEA
(CONAKRY)
GUINEA-BISSAU
HAITI
IRAN
IRAQ
IVORY COAST
DEMOCRATIC PEOPLE’S
REPUBLIC OF KOREA
LEBANON
LIBERIA
LIBYA
MOLDOVA
MYANMAR
NORTH KOREA
RUSSIAN FEDERATION
SERBIA AND
MONTENEGRO
SOMALIA
SOUTH SUDAN
SUDAN
SYRIA
TERRORIST GROUPS (FOREIGN
TERRORIST ORGANISATIONS)
TUNISIA
UKRAINE
YUGOSLAVIA (SERBIA AND
MONTENEGRO)
ZIMBABWE
Cargoes include; arms
and related materiel- freezing of funds and economic
resource. ban on exports of equipment for internal
repression, restrictions on admission of natural
persons responsible for serious violations of human rights or the repression of
civil society and democratic opposition, or whose activities otherwise
seriously undermine democracy or the rule
HMRC Customs changes 1st January 2016.
HMRC Customs changes 1st January 2016.
NEW UCC HS Codes:
Example:
Customs Information Paper 44 (2015)
Special
Procedures under the Union Customs Code
(UCC).
Who should read: Any economic operator, agent, authorised
company and anyone involved in importing goods to special procedures after 30
April 2016.
|
What is it about: Main changes to special procedures
following the implementation of
the UCC.
|
When effective On publication.
|
Extant until/ Expires Until further notice.
|
Introduction.
Following the adoption by the Commission of the Union
Customs Code (UCC) Delegated Act and the publication of the final text of the
Implementing Act this paper gives guidance on the major changes to special
procedures under the UCC which will take effect on the 1 May 2016.
2. Major changes.
Authorisations
You may continue to
use your authorisation until it expires or is renewed/ reassessed by HMRC until
1 May 2019 at the latest.
However, goods
entered to:
Inward processing
suspension
Customs warehouse
types A, C, or E
End use or
Processing under
customs control (PCC)
on or before 30 April
2016, which have not been released to free circulation or discharged by 1 May 2016,
must be ended or discharged under the new UCC rules.
For example, goods
entered to End Use relief will require the submission of a Bill of Discharge.
Goods entered to:
Customs warehousing
type D (CW D)
Inward processing
drawback (IP D)
Temporary admission
or
Outward processing
on or before 30 April
2016, which have not been released to free circulation or discharged by 1 May 2016,
must be ended or discharged under the current Community Customs Code rules. For
example you may continue to continue to discharge goods under the type D rules
of assessment until 31 December2018.
After 1 January 2019
you will need to discharge all remaining goods under UCC rules of assessment.
Full details available on request and how this may affect you.
Introduction.
Following the adoption by the Commission of the Union
Customs Code (UCC) Delegated Act and the publication of the final text of the
Implementing Act this paper gives guidance on the major changes to special
procedures under the UCC which will take effect on the 1 May 2016.
2. Major changes.
Authorisations
You may continue to
use your authorisation until it expires or is renewed/ reassessed by HMRC until
1 May 2019 at the latest.
However, goods
entered to:
Inward processing
suspension
Customs warehouse
types A, C, or E
End use or
Processing under
customs control (PCC)
on or before 30 April
2016, which have not been released to free circulation or discharged by 1 May 2016,
must be ended or discharged under the new UCC rules.
For example, goods
entered to End Use relief will require the submission of a Bill of Discharge.
Goods entered to:
Customs warehousing
type D (CW D)
Inward processing
drawback (IP D)
Temporary admission
or
Outward processing
on or before 30 April
2016, which have not been released to free circulation or discharged by 1 May 2016,
must be ended or discharged under the current Community Customs Code rules. For
example you may continue to continue to discharge goods under the type D rules
of assessment until 31 December2018.
After 1 January 2019
you will need to discharge all remaining goods under UCC rules of assessment.
Full details available on request and how this may affect you.
