06 May 2021 
Andrea Marshall, Tax Specialist
A few post Brexit updates have been issued this week:
1. Pay for imports declared using the Customs Declaration Service has been issued – this is worth looking at as it gives more information about the various alternative ways to pay import taxes – including by FACS or credit card – and contact details for HMRC. This information might be useful not just for CDS issues!
2. Explanation of Import and Export of goods for movements to/from Northern Ireland within Notice made under The Value Added Tax Regulations 1995 as amended by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 has been added:
Where the term “importation” (or related expression) is used, the term includes both movements of goods from third countries (a country outside the European Union) into Northern Ireland and also movements of goods from Great Britain (or the Isle of Man) into Northern Ireland.
Where the term “export” (or related expression) is used, the term includes both the movement of goods from Northern Ireland to a third country (a country outside the European Union) and also the movement of goods from Northern Ireland to Great Britain (or the Isle of Man).
3. Letters to businesses about importing and exporting goods between Great Britain and the EU: A May 2021 letter has been issued to all VAT registered businesses. It can be found here. (For those of you who have been keeping up to date with HMRC’s various announcements, there is nothing new in this.)
4. Making a full import has been updated with information about when excise duties need to be paid:
The accounting period for Excise duties runs from 15th of a month to the 14th of the next month. You must pay either:
